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GST Rate Guide

GST Rate on Maize (corn)

Current GST rate applicable on Maize (corn) as per Indian GST schedules. HSN Code: 1005

5%
5% GST

GST Breakdown

Product / ServiceMaize (corn)
HSN Code1005
Total GST Rate5%

Intrastate (within same state)

2.5%
CGST
(Central GST)
2.5%
SGST / UTGST
(State / UT GST)
Interstate (across states)

IGST (Integrated GST)

5%

What this means for your business

When selling Maize (corn), you must charge GST at 5% on the taxable value. For sales within the same state, split the GST as CGST 2.5% + SGST 2.5%. For interstate sales, charge IGST 5% as a single line item.

The HSN code 1005 must be mentioned on your GST invoice. Businesses with annual turnover above ₹5 crore must use 6-digit HSN codes; those above ₹1.5 crore up to ₹5 crore must use 4-digit codes.

As a GST-registered business, you can claim Input Tax Credit (ITC) on purchases of Maize (corn) used for taxable business activities. Ensure your supplier provides a valid GST invoice with their GSTIN mentioned.

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