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HSN Code & GST Rate for Medicinal Plants, Oil Seeds & Fruits - Chapter 12

Online Legal India LogoBy Online Legal India Published On 18 Jan 2025 Category GST

Chapter 12 of the GST tariff outlines HSN codes and GST rates for medicinal plants, oil seeds, and fruits. These products play a significant role in various industries, including pharmaceuticals, agriculture, and food. For businesses involved in these sectors, understanding the correct classifications is essential for accurate GST registration and compliance. This article provides a clear overview to help businesses navigate these regulations.

 

HSN Code/ GST Rate of Goods - Chapter 12

Rates (%) Products Description HSN Codes Export and Import HSN Codes
5% All goods other than of seed quality 12 No Export and Import HSN Codes Prescribed
NIL All goods of seed quality 12 No Export and Import HSN Codes Prescribed
5% Copra 1203 12030000
NIL Soya beans, whether or not broken, of seed quality. 1201 12011000, 12019000
5% Soya beans, whether or not broken other than of seed quality. 1201 12011000, 12019000
NIL Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 1202 12023010, 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. 1202 12023010, 12023090, 12024110, 12024190, 12024210, 12024220, 12024290
NIL Linseed, whether or not broken, of seed quality. 1204 12040010, 12040090
5% Linseed, whether or not broken other than of seed quality. 1204 12040010, 12040090
NIL Rape or colza seeds, whether or not broken, of seed quality. 1205 12051000, 12059000
5% Rape or colza seeds, whether or not broken other than of seed quality. 1205 12051000, 12059000
NIL Sunflower seeds, whether or not broken, of seed quality. 1206 12060010, 12060090
5% Sunflower seeds, whether or not broken other than of seed quality 1206 12060010, 12060090
NIL 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. 1207 12071010, 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 quality 1207 12071010, 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 mustard 1208 12081000, 12089000
NIL Seeds, fruit and spores, of a kind used for sowing. 1209 12091000, 12092100, 12092200, 12092300, 12092400, 12092500, 12092910, 12092990, 12093000, 12099110, 12099120, 12099130, 12099140, 12099150, 12099160, 12099190, 12099910, 12099990
NIL Hop cones, fresh. 1210 12101000, 12102000
5% Hop cones, dried,ground whether or not ground, powdered or in the form of pellets; lupulin 1210 12101000, 12102000
NIL 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. 1211 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
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 powdered 1211 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
NIL Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. 1212 12122110, 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 included 1212 12122110, 12122190, 12122910, 12122990, 12129100, 12129200, 12129300, 12129400, 12129910, 12129920, 12129990
NIL Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 1213 12130000
NIL 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. 1214 12141000, 12149000

 

Disclaimer: The GST rates and HSN codes have been compiled based on the author's best understanding and are subject to periodic updates in accordance with the prevailing laws. This content is for informational purposes only and does not serve as professional advice or formal recommendations. While every effort has been made to ensure accuracy, errors or omissions may still occur. Online Legal India is not liable for any loss or damage resulting from inaccurate or incomplete information in this document.


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