GST HSN Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

This chapter covers oil seeds and oleaginous fruits such as soybeans, groundnuts, sunflower seeds, rapeseed, etc.; miscellaneous grains, seeds and fruit such as buckwheat, quinoa, poppy seeds, sesame seeds, etc.; industrial or medicinal plants such as opium poppies, mint, aloe vera, etc.; straw and fodder.

Simple Summary

Chapter 12 covers Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.

What is NOT covered?

This chapter excludes Edible nuts (Chapter 8) and Spices (Chapter 9).

UQC Guidance

KGS

GST Rate Summary

Seeds used for sowing are Exempt. Others attract 5%.

HSN Codes in this Chapter

Type below to narrow down your search

HSN Code Description Action
12 Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Use
1201 SOYA BEANS, WHETHER OR NOT BROKEN Use
120100 Soya beans, whether or not broken Use
12010010 SOYA BEANS, WHETHER OR NOT BROKEN SOYA BEANS, WHETHER OR NOT BROKEN : OF SEED QUALITY Use
12010090 SOYA BEANS, WHETHER OR NOT BROKEN SOYA BEANS, WHETHER OR NOT BROKEN : OTHER Use
120110 seed Use
12011000 seed Use
120190 other Use
12019000 Other Use
1202 GROUND-NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN Use
120210 In shell Use
12021011 GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : H.P.S : OF SEED QUALITY Use
12021019 GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : H.P.S : OTHER Use
12021091 GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : OTHER : OF SEED QUALITY Use
12021099 GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : OTHER : OTHER Use
120220 Shelled, whether or not broken Use
12022010 GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN SHELLED, WHETHER OR NOT BROKEN : KERNELS, H.P.S. Use
12022090 GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN SHELLED, WHETHER OR NOT BROKEN : OTHER Use
120230 SEED: Use
12023010 H. P. S. Use
12023090 Other Use
120241 IN SHELL: Use
12024110 H.P.S. Use
12024190 Other Use
120242 SHELLED, WHETHER OR NOT BROKEN: Use
12024210 KERNELS, H.P.S. Use
12024220 KERNELS,OTHER Use
12024290 Other Use
1203 COPRA Use
120300 COPRA Use
12030000 COPRA Use
1204 LINSEED, WHETHER OR NOT BROKEN Use
120400 LINSEED, WHETHER OR NOT BROKEN: Use
12040010 OF SEED QUALITY Use
12040090 OTHER Use
1205 RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN Use
120510 LOW ERUCIC ACID RAPE OR COLZA SEEDS Use
12051000 LOW ERUCIC ACID RAPE OR COLZA SEEDS Use
120590 OTHER Use
12059000 OTHER Use
1206 SUNFLOWER SEEDS, WHETHER OR NOT BROKEN Use
120600 SUNFLOWER SEEDS, WHETHER OR NOT BROKEN: Use
12060010 OF SEED QUALITY Use
12060090 OTHER Use
1207 OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN Use
120710 PALM NUTS AND KERNELS: Use
12071010 PALM NUTS Use
12071090 PALM KERNELS Use
120720 Cotton seeds Use
12072010 OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN COTTON SEEDS : OF SEED QUALITY Use
12072090 OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN COTTON SEEDS : OTHER Use
120721 SEED Use
12072100 Seed Use
120729 Other Use
12072900 Other Use
120730 CASTOR OIL SEEDS: Use
12073010 OF SEED QUALITY Use
12073090 OTHER Use
120740 SESAMUM SEEDS: Use
12074010 OF SEED QUALITY Use
12074090 OTHER Use
120750 MUSTARD SEEDS: Use
12075010 OF SEED QUALITY Use
12075090 OTHER Use
120760 SAFFLOWER (CARTHAMUS TINCTORIUS) SEEDS: Use
12076010 OF SEED QUALITY Use
12076090 OTHER Use
120770 MELON SEEDS: Use
12077010 Of seed quality Use
12077090 Other Use
120791 POPPY SEEDS Use
12079100 POPPY SEEDS Use
120799 OTHER : Use
12079910 AJAMS Use
12079920 MANGO KERNEL Use
12079930 NIGER SEED Use
12079940 KOKAM Use
12079990 OTHER Use
1208 FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD Use
120810 OF SOYA BEANS Use
12081000 OF SOYA BEANS Use
120890 OTHER Use
12089000 OTHER Use
1209 SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING Use
120910 SUGAR BEET SEEDS Use
12091000 SUGAR BEET SEEDS Use
120921 LUCERNE (ALFALFA) SEEDS Use
12092100 LUCERNE (ALFALFA) SEEDS Use
120922 CLOVER (TRIFOLIUM SPP.) SEEDS Use
12092200 CLOVER (TRIFOLIUM SPP.) SEEDS Use
120923 FESCUE SEEDS Use
12092300 FESCUE SEEDS Use
120924 KENTUCKY BLUE GRASS (POA PRATENSIS L.) SEEDS Use
12092400 KENTUCKY BLUE GRASS (POA PRATENSIS L.) SEEDS Use
120925 RYE GRASS (LOLIUM MULTIFLORUM LAM., LOLIUM PERENNE L .) SEEDS Use
12092500 RYE GRASS (LOLIUM MULTIFLORUM LAM., LOLIUM PERENNE L.) SEEDS Use
12092600 SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING SEEDS OF FORAGE PLANTS : TIMOTHY GRASS SEED Use
120929 OTHER : Use
12092910 AUSTRALIAN LUPIN SEEDS Use
12092990 OTHER Use
120930 SEEDS OF HERBACEOUS PLANTS CULTIVATED PRINCIPALLY FOR THEIR FLOWERS Use
12093000 SEEDS OF HERBACEOUS PLANTS CULTIVATED PRINCIPALLY FOR THEIR FLOWERS Use
120991 VEGETABLE SEEDS : Use
12099110 OF CABBAGE Use
12099120 OF CAULIFLOWER Use
12099130 OF ONION Use
12099140 OF PEA Use
12099150 OF RADISH Use
12099160 OF TOMATO Use
12099170 OF CHILLY OF GENUS CAPSICUM Use
12099190 OTHER Use
120999 OTHER : Use
12099910 FRUIT SEEDS FOR PLANTING OR SOWING Use
12099990 OTHER Use
1210 HOP CONES, FRESH OR DRIED, WHETHER OR NOT GROUND, POWDERED OR IN THE FORM OF PELLETS; LUPULIN Use
121010 HOP CONES, NEITHER GROUND NOR POWDERED NOR IN THE FORM OF PELLETS Use
12101000 HOP CONES, NEITHER GROUND NOR POWDERED NOR IN THE FORM OF PELLETS Use
121020 HOP CONES, GROUND, POWDERED OR IN THE FORM OF PELLETS, LUPULIN Use
12102000 HOP CONES, GROUND, POWDERED OR IN THE FORM OF PELLETS, LUPULIN Use
1211 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED Use
12111000 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED LIQUORICE ROOTS Use
121120 GINSENG ROOTS Use
12112000 GINSENG ROOTS Use
121130 COCA LEAF Use
12113000 COCA LEAF Use
121140 POPPY STRAW Use
12114000 POPPY STRAW Use
121150 EPHEDRA Use
12115000 Ephedra Use
121160 BARK OF AFRICAN CHERRY (PRUNUS AFRICANA) Use
12116000 BARK OF AFRICAN CHERRY (PRUNUS AFRICANA) Use
121190 OTHER : Use
12119011 AMBRETTE SEEDS Use
12119012 NUXVOMICA, DRIED RIPE SEEDS Use
12119013 PSYLLIUM SEEDS (ISOBGUL) Use
12119014 NEEM SEEDS Use
12119015 JOJOBA SEEDS Use
12119016 GARCINIA Use
12119019 OTHER Use
12119021 BELLADONA LEAVES Use
12119022 SENNA LEAVES AND PODS Use
12119023 NEEM LEAVES Use
12119024 GYMNEMA Use
12119025 CUBEB Use
12119026 PYRETHRUM Use
12119029 OTHER Use
12119031 CASCARA SAGRADA BARK Use
12119032 PSYLLIUM HUSK (ISOBGUL HUSK) Use
12119033 GAMBOGE FRUIT RIND Use
12119034 ASHOKA (SARACA ASOCA.) Use
12119035 ARJUNA (TERMINALIA ARJUNA) Use
12119039 OTHER Use
12119041 BELLADONA ROOTS Use
12119042 GALANGAL RHIZOMES AND ROOTS Use
12119043 IPECAC DRIED RHIZOME AND ROOTS Use
12119044 SERPENTINA ROOTS (ROWWALFIA SERPENTINA AND OTHER SPECIES OF ROWWALFIAS) Use
12119045 ZEDOVARY ROOTS Use
12119046 KUTH ROOT Use
12119047 SARASAPARILLA ROOTS Use
12119048 SWEET FLAG RHIZOMES Use
12119049 OTHER Use
12119050 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : SANDALWOOD CHIPS AND DUST Use
12119051 SANDALWOOD CHIPS AND DUST Use
12119052 VINCA ROSEA HERBS Use
12119053 MINT Use
12119054 AGARWOOD Use
12119055 CHIRATA Use
12119056 BASIL, HYSSOP, ROSEMARY, SAGE AND SAVORY Use
12119057 ASHWAGANDHA (WITHANIA SOMNIFERA) Use
12119058 GILOY (TINOSPORA CORDIFOLIA) Use
12119059 OTHER Use
12119060 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : VINCA ROSEA HERBS Use
12119070 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : MINT INCLUDING LEAVES (ALL SPECIES) Use
12119080 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : AGARWOOD Use
12119090 OTHER Use
12119091 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : OTHER : CHIRATA Use
12119092 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : OTHER : TUKMARIA Use
12119093 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : OTHER : UNAB (INDIAN JUJUBA OR CHINESE DATES) Use
12119094 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : OTHER : BASIL, HYSSOP, ROSEMARY, SAGE AND SAVORY Use
12119095 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : OTHER : LOVAGE Use
12119096 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : OTHER : GARCENIA Use
12119099 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : OTHER : OTHER Use
1212 LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGARCANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND, FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY CICHORIUM INTYBUS SATIVUM) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED Use
12121010 LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGARCANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY CI-CHORIUM INTYBUS SATIVUM) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED LOCUST BEANS, INCLUDING LOCUST BEAN SEEDS : OF SEED QUALITY Use
12121090 LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGARCANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY CI-CHORIUM INTYBUS SATIVUM) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED LOCUST BEANS, INCLUDING LOCUST BEAN SEEDS : OTHER Use
121220 Seaweeds and other algae Use
12122010 LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGARCANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY CI-CHORIUM INTYBUS SATIVUM) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED SEAWEEDS AND OTHER ALGAE : SEAWEEDS Use
12122090 LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGARCANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY CI-CHORIUM INTYBUS SATIVUM) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED SEAWEEDS AND OTHER ALGAE : OTHER ALGAE Use
121221 FIT FOR HUMAN CONSUMPTION: Use
12122110 Seaweeds Use
12122190 Other algae Use
121229 OTHER: Use
12122910 Seaweeds Use
12122990 Other algae Use
12123010 LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGARCANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY CI-CHORIUM INTYBUS SATIVUM) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED APRICOT, PEACH (INCLUDING NECTARINE) OR PLUM STONES AND KERNELS : APRICOT KERNELS Use
12123090 LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGARCANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY CI-CHORIUM INTYBUS SATIVUM) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED APRICOT, PEACH (INCLUDING NECTARINE) OR PLUM STONES AND KERNELS : OTHER Use
121291 SUGAR BEET Use
12129100 SUGAR BEET Use
121292 LOCUST BEANS (CAROB) Use
12129200 LOCUST BEANS (CAROB) Use
121293 Sugar cane Use
12129300 Sugar cane Use
121294 Chicory roots Use
12129400 Chicory roots Use
121299 OTHER: Use
12129910 KOKAM (COCUM) FLOWERS Use
12129920 MOHUA FLOWERS Use
12129990 OTHER Use
1213 CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS Use
121300 CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS Use
12130000 CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS Use
1214 SWEDES, MANGOLDS, FODDER ROOTS, HAY, LUCERNE (alfalfa), CLOVER, SAINFOIN, FORAGE KALE, LUPINES, VETCHES AND SIMILAR FORAGE PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS Use
121410 LUCERNE (ALFALFA) MEAL AND PELLETS Use
12141000 LUCERNE (ALFALFA) MEAL AND PELLETS Use
121490 OTHER Use
12149000 OTHER Use