Chapter 12 - Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Notes

Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, Poppy seeds and rhea nuts (karite nuts). It does not apply to Products of heading 0801 or 0802 to olives (Chapter 7 or Chapter 20).
Heading 1208 applies not only to non-defattecl flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oil.It does not, however, apply to residues of headings 2304 to 2306.
For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as "seeds of a kind used for sowing".
Heading 1209 does not, however, apply to the following even if for sowing:
1. leguminous vegetables or sweet corn (Chapter 7);
2. products of headings 1201 to 1207 or 1211.
Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice,all species of mint, rosemary, rue, sage and wormwood.
Heading 1211 does not, however, apply to:
1. medicaments of Chapter 30:
For the purposes of heading 1212, the term "seaweeds and other algae" does not include:
1. dead single-cell micro-organisms of heading 2102;

GST Rates of Goods

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
12	All goods other than of seed quality	5%	I	63
1201	Soya beans, whether or not broken other than of seed quality	5%	I	64
1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.	5%	I	65
1203	Copra other than of seed quality	5%	I	66
1204	Linseed, whether or not broken other than of seed quality	5%	I	67
1205	Rape or colza seeds, whether or not broken other than of seed quality.	5%	I	68
1206	Sunflower seeds, whether or not broken other than of seed quality	5%	I	69
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	5%	I	70
1208	Flour and meals of oil seeds or oleaginous fruits, other than those of mustard	5%	I	71
1210	Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin	5%	I	72
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	5%	I	73
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	5%	I	74
1203	Copra [***]	5%	I	66<sup>1</sup>
1210 20 00	Hop cones, ground, powdered or in the form of pellets; lupulin	5%	I	72<sup>1</sup>
12	All goods of seed quality	0%	-	79
1201	Soya beans, whether or not broken, of seed quality	0%	-	80
1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.	0%	-	81
1204	Linseed, whether or not broken, of seed quality	0%	-	82
1205	Rape or colza seeds, whether or not broken, of seed quality	0%	-	83
1206	Sunflower seeds, whether or not broken, of seed quality	0%	-	84
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	0%	-	85
1209	Seeds, fruit and spores, of a kind used for sowing	0%	-	86
1210	Hop cones, fresh.	0%	-	87
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	0%	-	88
1212	Locust beans. seaweeds and other algae, sugar beet and sugar cane , fresh or chilled.	0%	-	89
1213	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets	0%	-	90
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'	0%	-	91
1210 10 00	Hop cones, neither ground nor powdered nor in the form of pellets	0%	-	87A<sup>2</sup>

Other Exemptions

Description	Notification
Exemption from Registration - Small Taxpayers having turnover below threshold limit	Notification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old Scheme	Notification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New Scheme	Notification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.	Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.	Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund	Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSD	Notification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.	Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to Exporter	Notification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutions	Notification No. 45/2017-C.T. (Rate), dated 14-11-2017

Departmental Clarifications / Case Law

Neem Seed & Neem Oil

Supply of neern seeds in frozen or dried form-the said seeds being not of seed quality,would be taxable at 2.5% SGST and 2.5% COST; Supply of neem seed powder would be taxable at 2.5% SGST and 25% COST. In Re: G. N Chemicals 2018 (18) G.S.T.L. 825 (A.A.R. - GST).

Anardana

Anardana is classifiable under CTH 1209 99 90 as 'other seeds for sowing' and not under CTH 0813 40 90 as `other dried fruits'.- Commissioner v D, L Steels - 2008 (231) ELT 648 (Tri-Del). An appeal against this order was admitted by the Supreme Court as reported in 2014 (301) ELT A103 (S.C.)

Chilli seeds (Hot pepper seeds)

Seeds of genus Capsicum (chilli seeds) imported for sowing or otherwise are classifiable under CTH 1209.91- Based on M.F. (D.R.) Cricular No. 3/2002- Cus,, dated 8-1-2002- 2002 (139) ELT (T46).

pepper seeds imported for sowing purposes

will be classified as species under Chapter 9 of Customs Tariff Act, 1975. The classification will however not apply to cubeb pepper classifiable under CTH 12.11 /bid- Based on M.F. (D.R.) Circular No. 51/2001- Cus. Dated 25-9-2001- and further as clanfied by 4/2002- Cus., dated 8-1-2002.

Sandalwood roots

used in manufacture of 'Aggarbatti' used as perfumery for giving fragrance is classifiabl under CTH 12.11- Sri Mahalakshmi Flour Mills v Commissioner- 2004 (167) ELT 429 (Tri-Bang.).

Ginseng tablets

Product containing 98% of Korean red Ginseng and 1.5% of corn starch and magnesium stearate - Tariff Item 1302 19 14 specifically mentions extracts of Ginseng (including powder). - Classifiable under Tariff Item 1302 19 14 and not under 2106 90 99. Cachet Pharmaceuticals (P) Ltd. v Commissioner 2017 (356) ELT 300 (Tri.-Del.).

Isabgol husk

Isabgol husk falls under 1211 and attracts 5% GST. C.B.L & C Circular F No. 332/2/2017-TRU, dated 7-12-2017

Mahua Flower

Sugar cane- Sugar cane, fresh or chilled including that for sowing, falls under HS code 1212, and attract Nil rate of GST. CB.1. & C. Circular F. No. 332/2/2017-7RU, dated 7-12-2017

Paddy husk

Cereal straw and husks, including rice husks or rice hulls, unprepared, whether or not chopped. ground, pressed or in the form of pellets fall under I-IS code 1213 and attract Nil GST. C.B.J. & C. Circular F. No. 332/2/2017-'TRU, dated 7-12-2017

Copra

As per the HSN Explanatory Notes, the heading 0801 excludes copra, the dried flesh of coconut used for the expression of coconut oil (1203). Copra falls under heading 1203 and attracts 5% GST. C.B.I. & C.Circular F. No. 332/2/201 7-7RU, dated 7-12-2017

lsabgol seeds:

Isahgol seeds fall under heading 1211.<br>Fresh Isabgol seeds attract Nil GST.<br>Dried or frozen Isabgol seeds attract 5% GST.