GST Rate for HSN 1202
Specific items under 1202
| HSN Code | Description | GST Rate |
|---|---|---|
| 120210 | In shell | 0% |
| 120220 | Shelled, whether or not broken | 0% |
| 120230 | SEED: | 0% |
| 120241 | IN SHELL: | 0% |
| 120242 | SHELLED, WHETHER OR NOT BROKEN: | 0% |
| 12021011 | GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : H.P.S : OF SEED QUALITY | 0% |
| 12021019 | GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : H.P.S : OTHER | 0% |
| 12021091 | GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : OTHER : OF SEED QUALITY | 0% |
| 12021099 | GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : OTHER : OTHER | 0% |
| 12022010 | GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN SHELLED, WHETHER OR NOT BROKEN : KERNELS, H.P.S. | 0% |
| 12022090 | GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN SHELLED, WHETHER OR NOT BROKEN : OTHER | 0% |
| 12023010 | H. P. S. | 0% |
| 12023090 | Other | 0% |
| 12024110 | H.P.S. | 0% |
| 12024190 | Other | 0% |
| 12024210 | KERNELS, H.P.S. | 0% |
| 12024220 | KERNELS,OTHER | 0% |
| 12024290 | Other | 0% |
Tax calculator for HSN 1202
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 12 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 1202
What is the GST rate for HSN 1202?▾
GST rate for HSN 1202 is 0%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 1202 in the line item and apply GST @ 0%. For intra-state supplies: 0% CGST + 0% SGST. For inter-state supplies: 0% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 1202
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 12.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.