HSN Code 1005

Cereals — maize (corn)

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 1005

The first two digits (10) place this code in chapter 10 — Cereals. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Wheat, rice, maize, barley, and other cereals. Unbranded cereals are exempt; pre-packaged and labelled cereals attract 5% GST.

More specific codes under 1005

100510 — Cereals — maize (corn) — seed
10051000 — Cereals — maize (corn) — seed — seed
100590 — Cereals — maize (corn) — other
10059000 — Cereals — maize (corn) — other — maize (corn)other
10059011 — Cereals — maize (corn) — other — yellow
10059019 — Cereals — maize (corn) — other — other
10059020 — Cereals — maize (corn) — other — flint corn (Zeamays var. Indurata)
10059030 — Cereals — maize (corn) — other — pop corn (zeamays var. everta)
10059090 — Cereals — maize (corn) — other — other

Frequently asked questions

The GST rate under 1005 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.

Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.

Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Related tools & guides

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