Chapter 12: GST Rates and HSN codes for Oil Seeds, Fruit & Part of Plants.

HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Oil Seeds, Fruit & Part of Plants are mentioned in chapter 34.

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The table given below comprises of the GST rates and HSN codes for Oil Seeds, Fruit & Part of Plants.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

1203

Copra ( deleted w.e.f 14/11/2017 : other than of seed quality)

5

28/06/2017

 

12030000

1213

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

NIL

28/06/2017

 

12130000

1201

Soya beans, whether or not broken, of seed quality.

NIL

28/06/2017

 

12011000, 12019000

1201

Soya beans, whether or not broken other than of seed quality.

5

28/06/2017

 

12011000, 12019000

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.

NIL

28/06/2017

 

12023010, 12023090, 12024110, 12024190, 12024210, 12024220, 12024290

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.

5

28/06/2017

 

12023010, 12023090, 12024110, 12024190, 12024210, 12024220, 12024290

1204

Linseed, whether or not broken, of seed quality.

NIL

28/06/2017

 

12040010, 12040090

1204

Linseed, whether or not broken other than of seed quality.

5

28/06/2017

 

12040010, 12040090

1205

Rape or colza seeds, whether or not broken, of seed quality.

NIL

28/06/2017

 

12051000, 12059000

1205

Rape or colza seeds, whether or not broken other than of seed quality.

5

28/06/2017

 

12051000, 12059000

1206

Sunflower seeds, whether or not broken, of seed quality.

NIL

28/06/2017

 

12060010, 12060090

1206

Sunflower seeds, whether or not broken other than of seed quality

5

28/06/2017

 

12060010, 12060090

1207

Other 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.

NIL

28/06/2017

 

12071010, 12071090, 12072100, 12072900, 12073010, 12073090, 12074010, 12074090, 12075010, 12075090, 12076010, 12076090, 12077010, 12077090, 12079100, 12079910, 12079920, 12079930, 12079940, 12079990

1207

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 quality

5

28/06/2017

 

12071010, 12071090, 12072100, 12072900, 12073010, 12073090, 12074010, 12074090, 12075010, 12075090, 12076010, 12076090, 12077010, 12077090, 12079100, 12079910, 12079920, 12079930, 12079940, 12079990

1208

Flour and meals of oil seeds or oleagi- nous fruits, other than those of mustard

5

28/06/2017

 

12081000, 12089000

1209

Seeds, fruit and spores, of a kind used for sowing.

NIL

28/06/2017

 

12091000, 12092100, 12092200, 12092300, 12092400, 12092500, 12092910, 12092990, 12093000, 12099110, 12099120, 12099130, 12099140, 12099150, 12099160, 12099190, 12099910, 12099990

1210

Hop cones, fresh.

NIL

28/06/2017

 

12101000, 12102000

1210

Hop cones, dried, (inserted w.e.f 14/11/2017 : ground whether or not ground, powdered or in the form of pellets; lupulin

5

28/06/2017

 

12101000, 12102000

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 or chilled.

NIL

28/06/2017

 

12112000, 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

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, frozen or dried, whether or not cut, crushed or powdered

5

28/06/2017

 

12112000, 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

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.

NIL

28/06/2017

 

12122110, 12122190, 12122910, 12122990, 12129100, 12129200, 12129300, 12129400, 12129910, 12129920, 12129990

1212

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 Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included

5

28/06/2017

 

12122110, 12122190, 12122910, 12122990, 12129100, 12129200, 12129300, 12129400, 12129910, 12129920, 12129990

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.

NIL

28/06/2017

 

12141000, 12149000

12

All goods of seed quality

NIL

28/06/2017

   

12

All goods other than of seed quality

5

28/06/2017

   

 

Disclaimer

The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.

FAQs

Is HSN code mandatory in an invoice?

It is a mandatory requirement under GST to mention HSN/ SAC code in the GST invoice. HSN code is mandatory for all, except with a turnover less than 1.5 Cr in a financial year and a taxpayer who have done GST Registration under the composition scheme.

Is HSN mandatory in annual return?

It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above INR 1.50 Cr but upto INR 5.00 Cr and at four digits’ level for taxpayers having annual turnover above INR 5.00 Cr.

How do I read an HSN code?

The first two digits represent the HS Chapter. The second two digits denotes the HS heading. The third two digits denotes the HS subheading. For deeper classification, Customs and Central Excise added two more digits to the 6 digits to make the code more precise, resulting in an eight-digit classification.

Got Questions? Ask Away!

  1. Hey @HarishMehta

    From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.

    Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.

    Hope this helps!

  2. Hey @Dia_malhotra

    Let’s take an example of Cocoa powder to calculate the GST using the HSN code.

    Cocoa Powder per Kg = INR1,000.
    HSN Code = 18 05 00 00
    GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
    Therefore, GST = INR180

    Hope this helps!

  3. Hey,

    What are the consequences of not mentioning or incorrectly mentioning the HSN Code?

  4. Hey @SonalYadav

    It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.

    Hope this helps!

  5. Hey @Prasana_Srinivasan, this tool can help

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