HSN Code & GST Rate for Medicinal Plants, oil seeds & fruits - Chapter 12

Rates (%)Products DescriptionHSN CodesExport and Import HSN Codes
5%All goods other than of seed quality12No Export and Import HSN Codes Prescribed
NILAll goods of seed quality12No Export and Import HSN Codes Prescribed
5%Copra120312030000
NILSoya beans, whether or not broken, of seed quality.120112011000, 12019000
5%Soya beans, whether or not broken other than of seed quality.120112011000, 12019000
NILGround-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.120212023010, 12023090, 12024110, 12024190, 12024210, 12024220, 12024290
5%Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.120212023010, 12023090, 12024110, 12024190, 12024210, 12024220, 12024290
NILLinseed, whether or not broken, of seed quality.120412040010, 12040090
5%Linseed, whether or not broken other than of seed quality.120412040010, 12040090
NILRape or colza seeds, whether or not broken, of seed quality.120512051000, 12059000
5%Rape or colza seeds, whether or not broken other than of seed quality.120512051000, 12059000
NILSunflower seeds, whether or not broken, of seed quality.120612060010, 12060090
5%Sunflower seeds, whether or not broken other than of seed quality120612060010, 12060090
NILOther oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.120712071010, 12071090, 12072100, 12072900, 12073010, 12073090, 12074010, 12074090, 12075010, 12075090, 12076010, 12076090, 12077010, 12077090, 12079100, 12079910, 12079920, 12079930, 12079940, 12079990
5%Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality120712071010, 12071090, 12072100, 12072900, 12073010, 12073090, 12074010, 12074090, 12075010, 12075090, 12076010, 12076090, 12077010, 12077090, 12079100, 12079910, 12079920, 12079930, 12079940, 12079990
5%Flour and meals of oil seeds or oleagi- nous fruits, other than those of mustard120812081000, 12089000
NILSeeds, fruit and spores, of a kind used for sowing.120912091000, 12092100, 12092200, 12092300, 12092400, 12092500, 12092910, 12092990, 12093000, 12099110, 12099120, 12099130, 12099140, 12099150, 12099160, 12099190, 12099910, 12099990
NILHop cones, fresh.121012101000, 12102000
5%Hop cones, dried,ground whether or not ground, powdered or in the form of pellets; lupulin121012101000, 12102000
NILPlants 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 chilled.121112112000, 12113000, 12114000, 12119011, 12119012, 12119013, 12119014, 12119015, 12119019, 12119021, 12119022, 12119023, 12119024, 12119025, 12119026, 12119029, 12119031, 12119032, 12119033, 12119039, 12119041, 12119042, 12119043, 12119044, 12119045, 12119046, 12119047, 12119048, 12119049, 12119050, 12119060, 12119070, 12119080, 12119091, 12119092, 12119093, 12119094, 12119095, 12119096, 12119099
5%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, frozen or dried, whether or not cut, crushed or powdered121112112000, 12113000, 12114000, 12119011, 12119012, 12119013, 12119014, 12119015, 12119019, 12119021, 12119022, 12119023, 12119024, 12119025, 12119026, 12119029, 12119031, 12119032, 12119033, 12119039, 12119041, 12119042, 12119043, 12119044, 12119045, 12119046, 12119047, 12119048, 12119049, 12119050, 12119060, 12119070, 12119080, 12119091, 12119092, 12119093, 12119094, 12119095, 12119096, 12119099
NILLocust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.121212122110, 12122190, 12122910, 12122990, 12129100, 12129200, 12129300, 12129400, 12129910, 12129920, 12129990
5%Locust beans, seaweeds and other algae, sugar beet and sugar cane, 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 included121212122110, 12122190, 12122910, 12122990, 12129100, 12129200, 12129300, 12129400, 12129910, 12129920, 12129990
NILCereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets121312130000
NILSwedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.121412141000, 12149000

Disclaimer

The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.