THE
1104.23

Subheading in 1104 — Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or…

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or… — other worked grains (for example, hulled, pearled, sliced or kibbled): Of maize (corn)

$9.9MIndia’s exports in 2025
44countries bought from India in 2025
22,334tonnes shipped in 2025
56%of 1104 exports

India’s exports, year by year

US$, calendar years, all destinations combined. Source: UN Comtrade (India’s own reports).

Biggest buyers, 2025

  1. Rep. of Korea
  2. Thailand
  3. Japan
  4. Cambodia
  5. United Arab Emirates
  6. Malaysia
  7. Nepal
  8. Saudi Arabia
  9. Other Asia, nes
  10. Dominican Rep.

Ranked by value. Country-by-country figures are not shown.

Indian tariff lines (8-digit) and GST

ITC-HS codeDescriptionGST
1104.23.00Other worked grains (for example, hulled, pearled, sliced or kibbled): Of maize (corn)0% or 5%

GST on supply within India, as of 1 May 2026. Where two rates are shown, the rate depends on a condition in the GST notification: open the code for the exact rule. Exports are zero-rated supplies.

Other codes in 1104

1104.12Rolled or flaked grains: Of oats$4.5M in 20251104.29Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or… — other worked grains (for example, hulled, pearled, sliced or kibbled): Of other cereals$1.5M in 20251104.30Germ of cereals, whole, rolled, flaked or ground$1.2M in 20251104.19Rolled or flaked grains: Of other cereals$640K in 20251104.22Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or… — other worked grains (for example, hulled, pearled, sliced or kibbled): Of oats$30K in 2025