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Chapter 12 — Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit

13 HSN codes with GST rates in this chapter.

HSN CodeDescriptionIGST
12All goods other than of seed quality5%
1201Soya beans, whether or not broken other than of seed quality.5%
1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.5%
1203Copra5%
1204Linseed, whether or not broken other than of seed quality.5%
1205Rape or colza seeds, whether or not broken other than of seed quality.5%
1206Sunflower seeds, whether or not broken other than of seed quality5%
1207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality5%
1208Flour and meals of oil seeds or oleaginous fruits, other than those of mustard5%
1209Tamarind seeds meant for any use other than sowing5%
12102000Hop cones, ground, powdered or in the form of pellets; lupulin5%
1211Plants 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 powdered5%
1212Locust 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 included5%
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