The maize hsn code is 1005, and jowar (grain sorghum) is 1007, while bajra, ragi and other millets are 1008, and all of them are tax free in loose form but 5% once sold in labelled retail packs. Their flours follow the same rule under 1102.
Food preparations of millet flour with at least 70% millet have their own entries, and corn flakes are 5%. This page lists the codes, the packed rule, a grain trader's bill and maize for feed. Wheat and rice are on the wheat and rice pages.
Maize and millets: codes and GST rates
Item / HSN / GST- Maize (makka), looseNilNot pre-packaged
- Maize, pre-packaged and labelled5%Retail packs
- Jowar (grain sorghum), looseNilNot pre-packaged
- Jowar, pre-packaged and labelled5%Retail packs
- Bajra, ragi and other millets, looseNilNot pre-packaged
- Bajra, ragi, pre-packaged and labelled5%Retail packs
- Maize flour, ragi flour, looseNilCereal flours
- Maize flour, ragi flour, packed5%Labelled packs
- Millet based food preparations, powder, 70% milletNilLoose; 5% packed
- Corn flakes5%Prepared cereal foods
- Maize seed for sowingNilSeed quality
Quick facts
HSN headings
1005 maize, 1007 jowar, 1008 bajra, ragi, other milletsLoose
NilPre-packaged and labelled
5% (2.5% CGST + 2.5% SGST)Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveAnimal feed maize
Same grain entry; feed preparations differCommon wrong code
1102 for whole grain
Maize hsn code and gst rate table
| Grain | HSN | Loose | Packed and labelled |
|---|---|---|---|
| Maize (makka) | 1005 90 | Nil | 5% |
| Maize seed | 1005 10 | Nil | Nil |
| Jowar | 1007 | Nil | 5% |
| Bajra (pearl millet) | 1008 29 | Nil | 5% |
| Ragi (finger millet) | 1008 29 | Nil | 5% |
| Kodo, foxtail and other millets | 1008 | Nil | 5% |
| Buckwheat | 1008 10 | Nil | 5% |
| Maize flour, ragi flour | 1102 | Nil | 5% |
| Millet food mix, 70% millet | 1901 | Nil | 5% |
| Corn flakes | 1904 | 5% | 5% |
Bajra hsn code and ragi hsn code
Millets are back in demand, and their codes come up often on traders' bills. Bajra and ragi are millets under 1008, usually 1008 29 at 6 digits. They are nil when sold loose and 5% when pre-packaged and labelled. Many are now sold in branded packs, which are 5%, while mandi trade in loose millets stays nil. Jowar, bajra and ragi bought from farmers by a trader carry no GST, since loose grain is nil.
The pre-packaged and labelled rule
A sealed retail packet that needs a printed label under the legal metrology rules attracts 5%. Grain scooped and weighed from a sack in front of the buyer is nil. Big bulk bags meant for mills and feed units normally fall outside the retail pack rule, but read the latest definition.
Grain trader's bill
Grain trader to a mill: Maize, loose in 50 kg bags, HSN 1005 90, 10 tonnes, Rs 2,20,000, Nil. Ragi 1 kg packs, HSN 1008 29, 500 packs, Rs 40,000, GST 5% Rs 2,000. Total Rs 2,62,000.
Maize for animal feed and starch
Maize sold as grain to poultry and cattle feed makers is still 1005 and nil when loose. For ready mixed feed for cattle and poultry, see cattle feed. Maize starch is 1108 and maize gluten and bran are residues at their own rates. Sweet corn sold fresh on the cob as a vegetable is nil, and frozen sweet corn kernels that are only blanched stay nil too.
Millet foods and corn flakes
Food preparations of millet flour in powder form containing at least 70% millets by weight are nil when not pre-packaged and 5% when pre-packaged and labelled. Corn flakes, muesli and similar prepared cereal foods are 1904 at 5%. Seed grain is explained on the seeds page.
Grain traders should use this as an overview of the cereal entries. Whether a pack counts as pre-packaged and labelled fixes the rate, so look at the GST portal and ask a GST practitioner or chartered accountant before treating a pack as loose.
Frequently asked questions
What GST rate applies to maize?
Loose maize is nil. Pre-packaged and labelled maize is 5%.
What is the maize hsn code?
Maize is 1005, with seed maize at 1005 10.
What is the bajra hsn code?
Bajra is 1008, usually 1008 29.
What is the ragi hsn code?
Ragi is 1008, usually 1008 29.
What is the jowar hsn code?
Jowar is grain sorghum under 1007.