GST tax rate on - 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.

HS Description Percentage
12

All goods other than of seed quality

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
1201

Soya beans, whether or not broken other than of seed quality.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or brokenother than of seed quality.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
1203

Copra

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
1204

Linseed, whether or not brokenother than of seed quality.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
1205

Rape or colza seeds, whether or not brokenother than of seed quality.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
1206

Sunflower seeds, whether or not brokenother than of seed quality

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
1207

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

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
1208

Flour and meals of oil seeds or oleaginous fruits, other than those of mustard

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
12102000

Hop cones, ground, powdered or in the form of pellets; lupulin

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
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, frozen or dried, whether or not cut, crushed or powdered

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
1212

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 Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
1206

Sunflower seeds, whether or not broken, of seed quality.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
12

All goods of seed quality

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
1201

Soya beans, whether or not broken, of seed quality.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
1204

Linseed, whether or not broken, of seed quality.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
1205

Rape or colza seeds, whether or not broken, of seed quality.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
1207

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.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
1209

Seeds, fruit and spores, of a kind used for sowing.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
1210

Hop cones, fresh.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
12101000

Hop cones, neither ground nor powdered nor in the form of pellets

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
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 or chilled.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
1213

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

CGST - 0%
SGST - 0%
IGST - 0%
CESS - 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.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil

6 Digit HS Code for chapter 12 - Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.

  • 120110 - Soya beans, whether or not broken
  • 120190 - Soya beans, whether or not broken
  • 120230 - Seed
  • 120241 - In shell
  • 120242 - Shelled, whether or not broken
  • 120400 - Linseed, whether or not broken
  • 120510 - No product specified
  • 120590 - No product specified
  • 120600 - Sunflower seeds, whether or not broken
  • 120710 - Palm nuts and kernels
  • 120721 - Cotton seeds
  • 120729 - Cotton seeds
  • 120730 - Castor oil seeds
  • 120740 - Sesamum seeds
  • 120750 - Mustard seeds
  • 120760 - Safflower (Carthamus tinctorius) seeds
  • 120770 - Melon seeds
  • 120791 - Other
  • 120799 - Other
  • 120810 - No product specified
  • 120890 - No product specified
  • 120910 - No product specified
  • 120922 - Seeds of forage plants
  • 120923 - Seeds of forage plants
  • 120924 - Seeds of forage plants
  • 120925 - Seeds of forage plants
  • 120929 - Other
  • 120930 - Other
  • 120991 - Vegetable seeds
  • 121020 - No product specified
  • 121120 - No product specified
  • 121130 - No product specified
  • 121140 - No product specified
  • 121190 - Roots and Rhizomes
  • 120999 - Other
  • 121221 - Fit for human consumption
  • 121229 - Other
  • 121291 - Other
  • 121292 - Other
  • 121293 - Other
  • 121294 - Other
  • 121299 - Other
  • 121410 - No product specified
  • 121490 - No product specified
  • 120921 - Seeds of forage plants
  • 120300 - Shelled, whether or not broken
  • 121010 - No product specified
  • 121300 - Other

4 Digit HS Code for chapter 12 - Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.

  • 1201 - SOYA BEANS, WHETHER OR NOT BROKEN
  • 1202 - GROUND-NUT, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN
  • 1204 - LINSEED, WHETHER OR NOT BROKEN
  • 1205 - RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN
  • 1206 - SUNFLOWER SEEDS, WHETHER OR NOT BROKEN
  • 1207 - OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN
  • 1208 - FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD
  • 1209 - SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING
  • 1210 - HOP CONES, FRESH OR DRIED, WHETHER OR NOT GROUND, POWDERED OR IN THE FORM OF PELLETS; LUPULIN
  • 1211 - PEPPER OF THE GENUS PIPER; DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS CAPSICUM OR OF THE GENUS PIMENTA
  • 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 Ci-chorium intybus sativum) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED
  • 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
  • 1203 - GROUND-NUT, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN
  • 1213 - 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

8 Digit HS Code for chapter 12 - Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.