HSN Code 10051000 -- – Maize (corn) seed (GST Rate 5%)

HSN Code 10051000

Maize (corn) seed

HSN10051000

Maize (corn) seed

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 10 -- Cereals
Heading: 1005
Subheading: 100510
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Maize (corn) seed. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 5% →

Related codes from Cereals

10059000
Maize (corn)other
5%
10011010
Wheat and meslin durum wheat : of seed quality
5%
10011090
Wheat and meslin durum wheat : other
5%
10019010
Wheat and meslin other : wheat of seed quality
5%
10019020
Wheat and meslin other : other wheat
5%

Frequently asked questions

What is HSN Code 10051000?
HSN Code 10051000 is the official Harmonized System of Nomenclature code for Maize (corn) seed, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 10051000?
HSN Code 10051000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 10051000 belong to?
HSN Code 10051000 falls under Chapter 10 -- Cereals of the GST tariff.
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