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Chapter 12 of the HSN tariff covers Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. It has 14 headings (4-digit codes) and 146 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
Headings in this chapter
1201Soya beans, whether or not broken1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken1203COPRA1204Linseed, whether or not broken1205Rape or colza seeds, whether or not broken1206Sunflower seeds, whether or not broken1207Other oil seeds and oleaginous fruits, whether or not broken1208Flours and meals of oil seeds or oleaginous fruits, other than those of mustard1209Seeds, fruit and spores, of a kind used for sowing1210Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets…1211Plants and parts of plants (including seeds and fruits), of a kind used primarily in…1212Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh, chilled, frozen…1213Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the…1214SWEDES, MANGOLDS, FODDER ROOTS, HAY, LUCERNE (alfalfa), CLOVER, SAINFOIN, FORAGE KALE…
1201 Soya beans, whether or not broken
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
120100 | Soya beans, whether or not broken | Nil or 5% |
12010010 | Soya beans, whether or not broken soya beans, whether or not broken : of seed quality | Nil |
12010090 | Soya beans, whether or not broken soya beans, whether or not broken : other | 5% |
120110 | Seed | Nil or 5% |
12011000 | Seed | Nil |
120190 | Other | Nil or 5% |
12019000 | Other | 5% |
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
120210 | In shell | Nil or 5% |
12021011 | Ground?nuts, not roasted or otherwise cooked, whether or not shelled or broken in shell : h.p.s : of seed quality | Nil |
12021019 | Ground?nuts, not roasted or otherwise cooked, whether or not shelled or broken in shell : h.p.s : other | 5% |
12021091 | Ground?nuts, not roasted or otherwise cooked, whether or not shelled or broken in shell : other : of seed quality | Nil |
12021099 | Ground?nuts, not roasted or otherwise cooked, whether or not shelled or broken in shell : other : other | 5% |
120220 | Shelled, whether or not broken | Nil or 5% |
12022010 | Ground?nuts, not roasted or otherwise cooked, whether or not shelled or broken shelled, whether or not broken : kernels, h.p.s. | 5% |
12022090 | Ground?nuts, not roasted or otherwise cooked, whether or not shelled or broken shelled, whether or not broken : other | 5% |
120230 | SEED | Nil or 5% |
12023010 | H. P. S. | Nil |
12023090 | Other | Nil |
120241 | In shell | Nil or 5% |
12024110 | H.P.S. | 5% |
12024190 | Other | 5% |
120242 | Shelled, whether or not broken | Nil or 5% |
12024210 | Kernels, h.p.s. | 5% |
12024220 | Kernels,other | 5% |
12024290 | Other | 5% |
1203 COPRA
GST: 5%
1204 Linseed, whether or not broken
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
120400 | Linseed, whether or not broken | Nil or 5% |
12040010 | Of seed quality | Nil |
12040090 | Other | 5% |
1205 Rape or colza seeds, whether or not broken
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
120510 | Low erucic acid rape or colza seeds | Nil or 5% |
12051000 | Low erucic acid rape or colza seeds | Nil or 5% |
120590 | Other | Nil or 5% |
12059000 | Other | 5% |
1206 Sunflower seeds, whether or not broken
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
120600 | Sunflower seeds, whether or not broken | Nil or 5% |
12060010 | Of seed quality | Nil |
12060090 | Other | 5% |
1207 Other oil seeds and oleaginous fruits, whether or not broken
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
120710 | Palm nuts and kernels | Nil or 5% |
12071010 | Palm nuts | Nil or 5% |
12071090 | Palm kernels | Nil or 5% |
120720 | Cotton seeds | Nil or 5% |
12072010 | Other oil seeds and oleaginous fruits, whether or not broken cotton seeds : of seed quality | Nil |
12072090 | Other oil seeds and oleaginous fruits, whether or not broken cotton seeds : other | 5% |
120721 | SEED | Nil or 5% |
12072100 | Seed | Nil |
120729 | Other | Nil or 5% |
12072900 | Other | 5% |
120730 | Castor oil seeds | Nil or 5% |
12073010 | Of seed quality | Nil |
12073090 | Other | 5% |
120740 | Sesamum seeds | Nil or 5% |
12074010 | Of seed quality | Nil |
12074090 | Other | 5% |
120750 | Mustard seeds | Nil or 5% |
12075010 | Of seed quality | Nil |
12075090 | Other | 5% |
120760 | Safflower (carthamus tinctorius) seeds | Nil or 5% |
12076010 | Of seed quality | Nil |
12076090 | Other | 5% |
120770 | Melon seeds | Nil or 5% |
12077010 | Of seed quality | Nil |
12077090 | Other | 5% |
120791 | Poppy seeds | Nil or 5% |
12079100 | Poppy seeds | Nil or 5% |
120799 | Other | Nil or 5% |
12079910 | AJAMS | Nil or 5% |
12079920 | Mango kernel | Nil or 5% |
12079930 | Niger seed | Nil or 5% |
12079940 | KOKAM | Nil or 5% |
12079990 | Other | Nil or 5% |
1208 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
120810 | Of soya beans | 5% |
12081000 | Of soya beans | 5% |
120890 | Other | 5% |
12089000 | Other | 5% |
1209 Seeds, fruit and spores, of a kind used for sowing
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
120910 | Sugar beet seeds | Nil or 5% |
12091000 | Sugar beet seeds | Nil |
120921 | Lucerne (alfalfa) seeds | Nil or 5% |
12092100 | Lucerne (alfalfa) seeds | Nil |
120922 | Clover (trifolium spp.) seeds | Nil or 5% |
12092200 | Clover (trifolium spp.) seeds | Nil |
120923 | Fescue seeds | Nil or 5% |
12092300 | Fescue seeds | Nil |
120924 | Kentucky blue grass (poa pratensis l.) seeds | Nil or 5% |
12092400 | Kentucky blue grass (poa pratensis l.) seeds | Nil |
120925 | Rye grass (lolium multiflorum lam., lolium perenne l .) seeds | Nil or 5% |
12092500 | Rye grass (lolium multiflorum lam., lolium perenne l.) seeds | Nil |
12092600 | Seeds, fruit and spores, of a kind used for sowing seeds of forage plants : timothy grass seed | Nil |
120929 | Other | Nil or 5% |
12092910 | Australian lupin seeds | Nil |
12092990 | Other | Nil |
120930 | Seeds of herbaceous plants cultivated principally for their flowers | Nil or 5% |
12093000 | Seeds of herbaceous plants cultivated principally for their flowers | Nil |
120991 | Vegetable seeds | Nil or 5% |
12099110 | Of cabbage | Nil |
12099120 | Of cauliflower | Nil |
12099130 | Of onion | Nil |
12099140 | OF PEA | Nil |
12099150 | Of radish | Nil |
12099160 | Of tomato | Nil |
12099170 | Of chilly of genus capsicum | Nil |
12099190 | Other | Nil |
120999 | Other | Nil or 5% |
12099910 | Fruit seeds for planting or sowing | Nil |
12099990 | Other | Nil or 5% |
1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
121010 | Hop cones, neither ground nor powdered nor in the form of pellets | Nil |
12101000 | Hop cones, neither ground nor powdered nor in the form of pellets | Nil |
121020 | Hop cones, ground, powdered or in the form of pellets, lupulin | Nil or 5% |
12102000 | Hop cones, ground, powdered or in the form of pellets, lupulin | 5% |
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, chilled, frozen or dried, whether or not cut, crushed or powdered
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
12111000 | 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 dried, whether or not cut, crushed or powdered liquorice roots | Nil or 5% |
121120 | Ginseng roots | Nil or 5% |
12112000 | Ginseng roots | Nil or 5% |
121130 | Coca leaf | Nil or 5% |
12113000 | Coca leaf | Nil or 5% |
121140 | Poppy straw | Nil or 5% |
12114000 | Poppy straw | Nil or 5% |
121150 | Ephedra | Nil or 5% |
12115000 | Ephedra | Nil or 5% |
121160 | Bark of african cherry (prunus africana) | Nil or 5% |
12116000 | Bark of african cherry (prunus africana) | Nil or 5% |
121190 | Other | Nil or 5% |
12119011 | Ambrette seeds | Nil or 5% |
12119012 | Nuxvomica, dried ripe seeds | 5% |
12119013 | Psyllium seeds (isobgul) | Nil or 5% |
12119014 | Neem seeds | Nil or 5% |
12119015 | Jojoba seeds | Nil or 5% |
12119016 | Garcinia | Nil or 5% |
12119019 | Other | Nil or 5% |
12119021 | Belladona leaves | Nil or 5% |
12119022 | Senna leaves and pods | Nil or 5% |
12119023 | Neem leaves | Nil or 5% |
12119024 | Gymnema | Nil or 5% |
12119025 | CUBEB | Nil or 5% |
12119026 | Pyrethrum | Nil or 5% |
12119029 | Other | Nil or 5% |
12119031 | Cascara sagrada bark | Nil or 5% |
12119032 | Psyllium husk (isobgul husk) | Nil or 5% |
12119033 | Gamboge fruit rind | Nil or 5% |
12119034 | Ashoka (saraca asoca.) | Nil or 5% |
12119035 | Arjuna (terminalia arjuna) | Nil or 5% |
12119039 | Other | Nil or 5% |
12119041 | Belladona roots | Nil or 5% |
12119042 | Galangal rhizomes and roots | Nil or 5% |
12119043 | Ipecac dried rhizome and roots | 5% |
12119044 | Serpentina roots (rowwalfia serpentina and other species of rowwalfias) | Nil or 5% |
12119045 | Zedovary roots | Nil or 5% |
12119046 | Kuth root | Nil or 5% |
12119047 | Sarasaparilla roots | Nil or 5% |
12119048 | Sweet flag rhizomes | Nil or 5% |
12119049 | Other | Nil or 5% |
12119050 | 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 dried, whether or not cut, crushed or powdered other : sandalwood chips and dust | Nil or 5% |
12119051 | Sandalwood chips and dust | Nil or 5% |
12119052 | Vinca rosea herbs | Nil or 5% |
12119053 | MINT | Nil or 5% |
12119054 | Agarwood | Nil or 5% |
12119055 | Chirata | Nil or 5% |
12119056 | Basil, hyssop, rosemary, sage and savory | Nil or 5% |
12119057 | Ashwagandha (withania somnifera) | Nil or 5% |
12119058 | Giloy (tinospora cordifolia) | Nil or 5% |
12119059 | Other | Nil or 5% |
12119060 | 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 dried, whether or not cut, crushed or powdered other : vinca rosea herbs | Nil or 5% |
12119070 | 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 dried, whether or not cut, crushed or powdered other : mint including leaves (all species) | Nil or 5% |
12119080 | 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 dried, whether or not cut, crushed or powdered other : agarwood | Nil or 5% |
12119090 | Other | Nil or 5% |
12119091 | 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 dried, whether or not cut, crushed or powdered other : other : chirata | Nil or 5% |
12119092 | 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 dried, whether or not cut, crushed or powdered other : other : tukmaria | Nil or 5% |
12119093 | 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 dried, whether or not cut, crushed or powdered other : other : unab (indian jujuba or chinese dates) | Nil or 5% |
12119094 | 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 dried, whether or not cut, crushed or powdered other : other : basil, hyssop, rosemary, sage and savory | Nil or 5% |
12119095 | 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 dried, whether or not cut, crushed or powdered other : other : lovage | Nil or 5% |
12119096 | 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 dried, whether or not cut, crushed or powdered other : other : garcenia | Nil or 5% |
12119099 | 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 dried, whether or not cut, crushed or powdered other : other : other | Nil or 5% |
1212 Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh, chilled, 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
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
12121010 | Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety ci-chorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included locust beans, including locust bean seeds : of seed quality | Nil or 5% |
12121090 | Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety ci-chorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included locust beans, including locust bean seeds : other | Nil or 5% |
121220 | Seaweeds and other algae | Nil or 5% |
12122010 | Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety ci-chorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included seaweeds and other algae : seaweeds | Nil or 5% |
12122090 | Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety ci-chorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included seaweeds and other algae : other algae | Nil or 5% |
121221 | Fit for human consumption | Nil or 5% |
12122110 | Seaweeds | Nil or 5% |
12122190 | Other algae | Nil or 5% |
121229 | Other | Nil or 5% |
12122910 | Seaweeds | Nil or 5% |
12122990 | Other algae | Nil or 5% |
12123010 | Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety ci-chorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included apricot, peach (including nectarine) or plum stones and kernels : apricot kernels | Nil or 5% |
12123090 | Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety ci-chorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included apricot, peach (including nectarine) or plum stones and kernels : other | Nil or 5% |
121291 | Sugar beet | Nil or 5% |
12129100 | Sugar beet | Nil or 5% |
121292 | Locust beans (carob) | Nil or 5% |
12129200 | Locust beans (carob) | Nil or 5% |
121293 | Sugar cane | Nil or 5% |
12129300 | Sugar cane | Nil or 5% |
121294 | Chicory roots | Nil or 5% |
12129400 | Chicory roots | Nil or 5% |
121299 | Other | Nil or 5% |
12129910 | Kokam (cocum) flowers | Nil or 5% |
12129920 | Mohua flowers | Nil or 5% |
12129990 | Other | Nil or 5% |
1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
GST: Nil
| HSN code | Description | GST rate |
|---|---|---|
121300 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets | Nil |
12130000 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets | Nil |
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
GST: Nil
| HSN code | Description | GST rate |
|---|---|---|
121410 | Lucerne (alfalfa) meal and pellets | Nil |
12141000 | Lucerne (alfalfa) meal and pellets | Nil |
121490 | Other | Nil |
12149000 | Other | Nil |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.

