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HSN Code and GST Rate for Oil Seeds, Soya Beans and Ground Nut

Last updated : February 26th, 2020 11:27 am

HSN Code and GST Rate for Oil Seeds, Soya Beans and Ground Nut

HSN code and GST rate for chapter 12 of the HSN code. Chapter 12 of the HSN code contains oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit, industrial or medicinal plants, straw and fodder.

In this chapter, heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). However, it does not apply to products of heading 0801 or 0802 or olives (Chapter 07 or Chapter 20).

Also, heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially defatted with their original oils. 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:

• Leguminous vegetables or sweet corn (Chapter 07);
• Spices or other products of Chapter 09;
• Cereals (Chapter 10); or
• 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:

• Medicaments of Chapter 30;
• Perfumery, cosmetic or toilet preparations of Chapter 33; or
• Insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.

For the purposes of heading 1212, the term “seaweeds and other algae” does not include:

• Dead single-cell micro-organisms of heading 2102;
• Cultures of micro-organisms of heading 3002; or
• Fertilizers of heading 3101 or 3105.

HSN Code		HSN Code Description		Import Policy	Policy Conditions		GST Rate in Percentage
1201		SOYA BEANS, WHETHER OR NOT BROKEN
1201 00		Soya beans, whether or not broken:
1201 10 00		Seed		Restricted	Imports subject to Policy Condition (4) below.		0
1201 90 00		Other		Free			5
1202		GROUND-NUT, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN
1202 30		Seed:
1202 30 10		H. P. S		Restricted	Import subject to Policy Condition (4) below.		0
1202 30 90		Other		Restricted	Import subject to Policy Condition (4) below.		0
1202 41		In shell:
1202 41 10		H.P.S		Free			5
1202 41 90		Other		Free			5
1202 42		Shelled, whether or not broken:
1202 42 10		Kernels, H.P.S		Free			5
1202 42 20		Kernels, other		Free			5
1202 42 90		Other		Free			5
1203 00 00		Copra		State Trading Enterprise	Import allowed through STC subject to para 2.20 of Foreign		5
					Trade Policy.
1204		LINSEED, WHETHER OR NOT BROKEN
1204 00		Linseed, whether or not broken:
1204 00 10		Of seed quality		Restricted	Import subject to Policy Condition (4) below.		0
1204 00 90		Other		Free			5
1205		RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN
1205 10 00		Low eructic acid rape or colza seeds		Free	Subject to Quarantine condition.		0
1205 90 00		Other		Free			5
1206		SUNFLOWER SEEDS, WHETHER OR NOT BROKEN
1206 00		Sunflower seeds, whether or not broken:
1206 00 10		Of seed quality		Free	Subject to Quarantine condition.		0
1206 00 90		Other		Free			5
1207		OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN
1207 10		Palm nuts and kernels:
1207 10 10		Palm nuts		Free			5
1207 10 90		Palm kernels		Free			5
		Cotton seeds:
1207 21 00		Seed		Restricted	Import subject to Policy Condition (4) below.		0
1207 29 00		Other		Free			0
1207 30		Castor oil seeds:
1207 30 10		Of seed quality		Restricted	Import subject to Policy Condition (4) below.		0
1207 30 90		Other		Free			5
1207 40		Sesamum seeds:
1207 40 10		Of seed quality		Restricted	Import subject to		0
					Policy Condition (4) below.
1207 40 90		Other		Free			5
1207 50		Mustard seeds:
1207 50 10		Of seed quality		Restricted	Import subject to Policy Condition (4) below.		0
1207 50 90		Other		Free			5
1207 60		Safflower (Carthamus tinctorius) seeds:
1207 60 10		Of seed quality		Restricted	Import subject to Policy Condition (4) below.		0
1207 60 90		Other		Free			5
1207 70		Melon seeds:
1207 70 10		Of seed quality		Restricted	Import subject to Policy Condition (4) below.		0
1207 70 90		Other		Free			5
		Other:
1207 91 00		Poppy seeds		Free	Import subject to Policy Condition (3) below.		0
1207 99		Other:
1207 99 10		Ajams		Free			5
1207 99 20		Mango kernel		Free			5
1207 99 30		Niger seed		Free			5
1207 99 40		Kokam		Free			5
1207 99 90		Other		Free			5
1208		FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD
1208 10 00		Of soya beans		Free			5
1208 90 00		Other		Free			5
1209		SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING
1209 10 00		Sugar beet seeds		Restricted	Import subject to		0
					Policy Condition (4) below.
		Seeds of forage plants:
1209 21 00		Lucerne (alfalfa) seeds		Free	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.		0
1209 22 00		Clover (Trifolium spp.) seeds		Free	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.		0
1209 23 00		Fescue seeds		Free	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.		0
1209 24 00		Kentucky bluegrass (Poa pratensis L.) seeds		Free	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.		0
1209 25 00		Ryegrass (Lolium multiflorum Lam., Lolium perenne L.) seeds		Free	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.		0
1209 29		Other:
1209 29 10		Australian lupin seeds		Free	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.		0
1209 29 90		Other		Free	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.		0
1209 30 00		Seeds of herbaceous plants cultivated principally for their flowers		Free	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.		0
1209 91		Vegetable seeds:
1209 91 10		Of Cabbage		Free	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.		0
1209 91 20		Of Cauliflower		Free	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.		0
1209 91 30		Of Onion		Free	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.		0
1209 91 40		Of Pea		Restricted	Import subject to conditions at Licensing note (4) below.		0
1209 91 50		Of Radish		Free	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.		0
1209 91 60		Of Tomato		Free	Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.		0
1209 91 90		Other		Free	Import subject to Policy Condition (4) below.		0
1209 99		Other:
1209 99 10		Fruit seeds for planting or sowings		Free	Import subject to Policy Condition (4) below.		0
1209 99 90		Other		Restricted	Import subject to Policy Condition (4) below. However, import of Pomegranate seeds will be free.		0
1210		HOP CONES, FRESH OR DRIED,
		WHETHER OR NOT GROUND, POWDERED OR IN THE FORM OF PELLETS; LUPULIN
1210 10 00		Hop cones, neither ground nor powdered nor in the form of pellets		Free			0
1210 20 00		Hop cones, ground, powdered or in the form of pellets; lupulin		Free			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”;
1211 20
1211 20 00		Ginseng roots		Free			0
1211 30
1211 30 00		Coca leaf		Restricted			0
1211 40
1211 40 00		Poppy straw		Restricted			0
1211 50
1211 50 00		Ephedra		Restricted			0
1211 90		Other:
		Seeds:
1211 90 11		Ambrette seeds		Free			0
1211 90 12		Nuxvomica dried ripe seeds		Free			0
1211 90 13		Psyllium seed (isobutyl)		Free			0
1211 90 14		Neem seed		Free			0
1211 90 15		Jojoba seed		Restricted	Import subject to Policy Condition (4) below.		0
1211 90 19		Other		Restricted			0
		Leaves, powder, flowers and pods:
1211 90 21		Belladonna leaves		Free			0
1211 90 22		Senna leaves and pods		Free			0
1211 90 23		Neem leaves, powder		Free			0
1211 90 24		Gymnema powder		Free			0
1211 90 25		Cubeb powder		Free			0
1211 90 26		Pyrethrum		Free			0
1211 90 29		Other		Free			0
		Bark, husk, and rind:
1211 90 31		Cascara sagrada bark		Free			0
1211 90 32		Psyllium husk (isobgul husk)		Free			0
1211 90 33		Gamboge fruit rind		Free			0
1211 90 39		Other		Free			0
		Roots and Rhizomes:
1211 90 41		Belladonna roots		Free			0
1211 90 42		Galangal rhizomes and roots		Free			0
1211 90 43		Ipecac dried rhizome and roots		Free			0
1211 90 44		Serpentina roots (rowwalfia serpentina and other species of rowwalfias)		Restricted	Import subject to the provisions of Convention of International Trade in Endangered Species of Wild Fauna & Flora (CITES).		0
1211 90 45		Zedovary roots		Free			0
1211 90 46		Kuth root		Restricted	Import subject to the provisions of Convention of International Trade in Endangered Species of Wild Fauna & Flora (CITES) and Wildlife (Protection) act 1972.		0
1211 90 47		Sarasaparilla roots		Free			0
1211 90 48		Sweet flag rhizomes		Free			0
1211 90 49		Other		Free			0
1211 90 50		Sandalwood chips and dust		Free			0
1211 90 60		Vinca rosea herbs		Free			0
1211 90 70		Mint including leaves (all species)		Free			0
1211 90 80		Agarwood		Restricted	Import will be subject to the provisions of Convention of International Trade		0
					in Endangered Species of Wild Fauna & Flora (CITES).
		Other:
1211 90 91		Chirata		Free			0
1211 90 92		Tukmaria		Free			0
1211 90 93		Unab (Indian Jujuba or Chinese dates)		Free			0
1211 90 94		Basil, hyssop, rosemary, sage and savory		Free			0
1211 90 95		Lovage		Free			0
1211 90 96		Garcinia		Free			0
1211 90 99		Other		Free			0
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 Description Cichorium intybus sativum) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED
1212 21		Seaweeds and other algae: Fit for human consumption:
1212 21 10		Seaweeds		Free
1212 21 90		Other algae		Free
1212 29		Other:
1212 29 10		Seaweeds		Free
1212 29 90		Other algae		Free
		Other:
1212 91 00		Sugar beet		Free
1212 92 00		Locust beans		Free
1212 93 00		Sugar cane		Free
1212 94 00		Chicory roots		Free
1212 99		Other:
1212 99 10		Kokam (cocum) flowers		Free
1212 99 20		Mohua flowers		Free
1212 99 90		Other		Free
1213 00 00		Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets		Free			0
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
1214 10 00		Lucerne (alfalfa) meal and pellets		Free			0
1214 90 00		Other		Free			0

Import Policy for Items under Chapter 12 of HSN Code

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not, crushed or powdered as covered under Exim Code 12.11, import of which has been shown as restricted and which are not covered by the list mentioned in licensing note 2 below, may be permitted freely by the Actual Users without an import license subject to plant protection quarantine certificate. However, import of opium (papaver species), cannabis (cannabis species) and coca (erythroxylon species) shall not be permitted. Hence importing free shall not apply to the items, poppy, flowers and unripe heads of dried poppy, psyllium husk (isobgul), psyllium seed (isobgul), poppy husk and jojoba seed.

Import of Crude Drugs required for making Ayurvedic, Unani or any other system of medicine is permitted freely.

Import of Poppy Seeds (Exim Code No. 1207 91 00) shall be allowed subject to the following conditions:

• Import permitted only from Australia, Austria, France, China, Hungary, the Netherlands, Poland, Slovakia, Spain, Turkey and Czech Republic, United Kingdom, Democratic People’s Republic of Korea, Macedonia, Germany and Ukraine;
• The importer shall produce an appropriate certificate from the competent authority of the exporting country that Opium Poppy has been grown legally in that country; and
• All import contracts for this item shall compulsorily be registered with the Narcotics Commissioner, Gwalior prior to import in accordance with the guidelines issued by the Department of Revenue, which may, inter – alia, include fixing of country caps, imposing quantitative restriction, if any, per importer or any other relevant provisions as deemed necessary for implementation of National Policy on Narcotic Drugs and Psychotropic Substances.

Import permitted for sowing without a licence subject to the new Policy on Seed Development, 1988 and in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.

Import of Salab misri (Orchis laxiflora) required for the manufacture of Ayurvedic, Unani or any other system of medicine shall be subject to the provisions of Convention of International Trade in Endangered Species of Wild Fauna & Flora (CITES).

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