| 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 |
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic 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. File My Tax online will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.
