ring

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

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 to 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 refatted 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 DescriptionImport PolicyPolicy ConditionsGST Rate in Percentage
1201SOYA BEANS, WHETHER OR NOT BROKEN
1201 00Soya beans, whether or not broken:
1201 10 00SeedRestrictedImports subject to Policy Condition (4) below.0
1201 90 00OtherFree5
1202GROUND-NUT, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN
1202 30Seed:
1202 30 10H. P. SRestrictedImport subject to Policy Condition (4) below.0
1202 30 90OtherRestrictedImport subject to Policy Condition (4) below.0
1202 41In shell:
1202 41 10H.P.SFree5
1202 41 90OtherFree5
1202 42Shelled, whether or not broken:
1202 42 10Kernels, H.P.SFree5
1202 42 20Kernels, otherFree5
1202 42 90OtherFree5
1203 00 00CopraState Trading Enterprise

Import allowed through STC subject to para

2.20 of Foreign

5
Trade Policy.
1204LINSEED, WHETHER OR NOT BROKEN
1204 00Linseed, whether or not broken:
1204 00 10Of seed qualityRestrictedImport subject to Policy Condition (4) below.0
1204 00 90OtherFree5
1205RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN
1205 10 00Low eructic acid rape or colza seedsFreeSubject to Quarantine condition.0
1205 90 00OtherFree5
1206SUNFLOWER SEEDS, WHETHER OR NOT BROKEN
1206 00Sunflower seeds, whether or not broken:
1206 00 10Of seed qualityFreeSubject to Quarantine condition.0
1206 00 90OtherFree5
1207OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN
1207 10Palm nuts and kernels:
1207 10 10Palm nutsFree5
1207 10 90Palm kernelsFree5
Cotton seeds:
1207 21 00SeedRestrictedImport subject to Policy Condition (4) below.0
1207 29 00OtherFree0
1207 30Castor oil seeds:
1207 30 10Of seed qualityRestrictedImport subject to Policy Condition (4) below.0
1207 30 90OtherFree5
1207 40Sesamum seeds:
1207 40 10Of seed qualityRestrictedImport subject to0
Policy Condition (4) below.
1207 40 90OtherFree5
1207 50Mustard seeds:
1207 50 10Of seed qualityRestrictedImport subject to Policy Condition (4) below.0
1207 50 90OtherFree5
1207 60Safflower (Carthamus tinctorius) seeds:
1207 60 10Of seed qualityRestrictedImport subject to Policy Condition (4) below.0
1207 60 90OtherFree5
1207 70Melon seeds:
1207 70 10Of seed qualityRestrictedImport subject to Policy Condition (4) below.0
1207 70 90OtherFree5
Other:
1207 91 00Poppy seedsFreeImport subject to Policy Condition (3) below.0
1207 99Other:
1207 99 10AjamsFree5
1207 99 20Mango kernelFree5
1207 99 30Niger seedFree5
1207 99 40KokamFree5
1207 99 90OtherFree5
1208FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD
1208 10 00Of soya beansFree5
1208 90 00OtherFree5
1209SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING
1209 10 00Sugar beet seedsRestrictedImport subject to0
Policy Condition (4) below.
Seeds of forage plants:
1209 21 00Lucerne (alfalfa) seedsFreeImport permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.0
1209 22 00Clover (Trifolium spp.) seedsFreeImport permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.0
1209 23 00Fescue seedsFreeImport permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.0
1209 24 00Kentucky blue grass (Poa pratensis L.) seedsFreeImport permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.0
1209 25 00Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seedsFreeImport permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.0
1209 29Other:
1209 29 10Australian lupin seedsFreeImport permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.0
1209 29 90OtherFreeImport permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.0
1209 30 00Seeds of herbaceous plants cultivated principally for their flowersFreeImport permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.0
1209 91Vegetable seeds:
1209 91 10Of CabbageFreeImport permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.0
1209 91 20Of CauliflowerFreeImport permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.0
1209 91 30Of OnionFreeImport permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.0
1209 91 40Of PeaRestrictedImport subject to conditions at Licensing note (4) below.0
1209 91 50Of RadishFreeImport permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.0
1209 91 60Of TomatoFreeImport permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.0
1209 91 90OtherFree

Import subject to Policy Condition

(4) below.

0
1209 99Other:
1209 99 10Fruit seeds for planting or sowingsFreeImport subject to Policy Condition (4) below.0
1209 99 90OtherRestricted

Import subject to Policy Condition

(4) below. However, import of Pomegranate seeds will be free.

0
1210HOP CONES, FRESH OR DRIED,
WHETHER OR NOT GROUND, POWDERED OR IN THE FORM OF PELLETS; LUPULIN
1210 10 00Hop cones, neither ground nor powdered nor in the form of pelletsFree0
1210 20 00Hop cones, ground, powdered or in the form of pellets; lupulinFree5
1211PLANTS 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 00Ginseng rootsFree0
1211 30
1211 30 00Coca leafRestricted0
1211 40
1211 40 00Poppy strawRestricted0
1211 50
1211 50 00EphedraRestricted0
1211 90Other:
Seeds:
1211 90 11Ambrette seedsFree0
1211 90 12Nuxvomica, dried ripe seedsFree0
1211 90 13Psyllium seed (isobgul)Free0
1211 90 14Neem seedFree0
1211 90 15Jojoba seedRestrictedImport subject to Policy Condition (4) below.0
1211 90 19OtherRestricted0
Leaves, powder, flowers and pods:
1211 90 21Belladona leavesFree0
1211 90 22Senna leaves and podsFree0
1211 90 23Neem leaves, powderFree0
1211 90 24Gymnema powderFree0
1211 90 25Cubeb powderFree0
1211 90 26PyrethrumFree0
1211 90 29OtherFree0
Bark, husk, and rind:
1211 90 31Cascara sagrada barkFree0
1211 90 32Psyllium husk (isobgul husk)Free0
1211 90 33Gamboge fruit rindFree0
1211 90 39OtherFree0
Roots and Rhizomes:
1211 90 41Belladona rootsFree0
1211 90 42Galangal rhizomes and rootsFree0
1211 90 43Ipecac dried rhizome and rootsFree0
1211 90 44Serpentina roots (rowwalfia serpentina and other species of rowwalfias)RestrictedImport subject to the provisions of Convention of International Trade in Endangered Species of Wild Fauna & Flora (CITES).0
1211 90 45Zedovary rootsFree0
1211 90 46Kuth rootRestrictedImport 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 47Sarasaparilla rootsFree0
1211 90 48Sweet flag rhizomesFree0
1211 90 49OtherFree0
1211 90 50Sandalwood chips and dustFree0
1211 90 60Vinca rosea herbsFree0
1211 90 70Mint including leaves (all species)Free0
1211 90 80AgarwoodRestrictedImport will be subject to the provisions of Convention of International Trade0
in Endangered Species of Wild Fauna & Flora (CITES).
Other:
1211 90 91ChirataFree0
1211 90 92TukmariaFree0
1211 90 93Unab (Indian Jujuba or Chinese dates)Free0
1211 90 94Basil, hyssop, rosemary, sage and savoryFree0
1211 90 95LovageFree0
1211 90 96GarciniaFree0
1211 90 99OtherFree0
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

1212 21Seaweeds and other algae: Fit for human consumption:
1212 21 10SeaweedsFree
1212 21 90Other algaeFree
1212 29Other:
1212 29 10SeaweedsFree
1212 29 90Other algaeFree
Other:
1212 91 00Sugar beetFree
1212 92 00Locust beansFree
1212 93 00Sugar caneFree
1212 94 00Chicory rootsFree
1212 99Other:
1212 99 10Kokam (cocum) flowersFree
1212 99 20Mohua flowersFree
1212 99 90OtherFree
1213 00 00Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pelletsFree0
1214SWEDES, 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 00Lucerne (alfalfa) meal and pelletsFree0
1214 90 00OtherFree0

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. This free importability shall not be applicable 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 have 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).

Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.


Disclaimer: We have taken best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented in this page.

You must be logged in to post a comment.

User

Hi there,

Online We are available online!