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Seeds for sowing is classified under HSN heading 1209. 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 Seeds for sowing?
GST on Seeds for sowing 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.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| – | Nil | 12 | No GST on seeds, fruits and other goods of Chapter 12 that are of seed quality. | 10/2025-CT(R), entry 77 |
| – | 5% | 12 | If you sell goods of Chapter 12 that are not of seed quality, GST is 5%. | 9/2025-CT(R), entry 60 |
| – | Nil | 1209 | Seeds, fruits and spores meant for sowing have no GST; seeds for any other use are not covered. | 10/2025-CT(R), entry 84 |
| 5% | 5% | 1209 | If you sell tamarind seeds meant for any use other than sowing, GST is 5%. | 9/2025-CT(R), entry 69 |
The GST rate on Seeds for sowing 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.
1209 Seeds, fruit and spores, of a kind used for sowing
| Code | Description (as in the tariff) |
|---|---|
120910 | Sugar beet seeds |
12091000 | Sugar beet seeds |
120921 | Lucerne (alfalfa) seeds |
12092100 | Lucerne (alfalfa) seeds |
120922 | Clover (trifolium spp.) seeds |
12092200 | Clover (trifolium spp.) seeds |
120923 | Fescue seeds |
12092300 | Fescue seeds |
120924 | Kentucky blue grass (poa pratensis l.) seeds |
12092400 | Kentucky blue grass (poa pratensis l.) seeds |
120925 | Rye grass (lolium multiflorum lam., lolium perenne l .) seeds |
12092500 | Rye grass (lolium multiflorum lam., lolium perenne l.) seeds |
12092600 | Seeds, fruit and spores, of a kind used for sowing seeds of forage plants : timothy grass seed |
120929 | Other |
12092910 | Australian lupin seeds |
12092990 | Other |
120930 | Seeds of herbaceous plants cultivated principally for their flowers |
12093000 | Seeds of herbaceous plants cultivated principally for their flowers |
120991 | Vegetable seeds |
12099110 | Of cabbage |
12099120 | Of cauliflower |
12099130 | Of onion |
12099140 | OF PEA |
12099150 | Of radish |
12099160 | Of tomato |
12099170 | Of chilly of genus capsicum |
12099190 | Other |
120999 | Other |
12099910 | Fruit seeds for planting or sowing |
12099990 | Other |
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
- Groundnuts (peanuts, moongphali)
1202 - Mustard seeds (rai)
1207 - Tyres
4011 - Shoes and footwear
6403 - Chappals and slippers (Sandals)
6402 - Shirts
6105 - Blankets
6301 - Umbrellas
6601 - Mattresses (Gadda)
9404 - Gold
7108 - Silver
7106 - Diamonds
7102
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.
