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Mustard seeds (rai) is classified under HSN heading 1207. Main codes: 120750, 12075010, 12075090. GST as on 26 October 2026: Nil or 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Mustard seeds (rai)?
GST on Mustard seeds (rai) as on 26 October 2026: Nil or 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| GST | Code | What it covers | Notification |
|---|---|---|---|
| Nil | 1207 | Oil seeds of seed quality — like palm kernels, cotton, castor, sesame, mustard, safflower, melon, poppy, niger seeds and kokum — have no GST. | 10/2025-CT(R), entry 83 |
| 5% | 1207 | Oil seeds like cotton seed, castor, sesame, mustard, safflower, melon, poppy and niger seeds, palm kernels, mango kernel and kokum are taxed at 5%, if not for sowing. | 9/2025-CT(R), entry 67 |
The GST rate on Mustard seeds (rai) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
1207 Other oil seeds and oleaginous fruits, whether or not broken
See all 33 codes on the Chapter 12 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Seeds for sowing
1209 - Groundnuts (peanuts, moongphali)
1202 - Tamarind (Imli)
0813 - Dates (khajur)
0804 - Raisins (kishmish)
0806 - Walnuts (Akhrot)
0802 - Pistachios
0802 - Milk powder and condensed milk
0402 - Jams, jellies and marmalade
2007 - Potato chips and fried snacks (Wafers)
2005 - Baby food and malt drinks
1901 - Cattle feed, poultry feed and pet food
2309
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.
