HSN (Goods)
ITC Eligible
No RCM

12119080

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 DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : AGARWOOD

GST Rate
0%
Tax BreakdownTotal: 0%
CGST: 0%
SGST: 0%

Tax Calculator for 12119080

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E-Way Bill Rules

For 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 dried, whether or not cut, crushed or powdered other : agarwood, the E-Way Bill threshold is ₹50,000. Since the rate is 0%, you must generate a bill if the Taxable Value exceeds ₹50,000.

Example Calculation

  • Base Value: 50,000
  • + GST (0%): 0
  • Total Invoice: ~₹50,000

Invoice Example

Breakdown for a sample invoice value of ₹1,000:

Taxable Value₹1,000.00
GST (0%)+ ₹0
Total Payable1000

Can I claim ITC?

Yes, if used for business. This reduces your final cash liability.

Visual Guide

Input Tax Credit (ITC) Logic

1. Tax Paid on Purchase- ₹180
2. Tax Collected on Sales+ ₹300
Net Payable to Govt₹120

Compliance & Validation

HSN 12119080 falls under Chapter 12. It is mandatory to mention this code on invoices if your annual turnover exceeds ₹5 Crore. For turnover below ₹5 Crore, mentioning the 4-digit code (1211) is sufficient for B2B invoices.

Ensure that you charge 0% CGST and 0% SGST for intra-state supplies of 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 dried, whether or not cut, crushed or powdered other : agarwood. For inter-state supplies, the full 0% IGST applies.

Frequently Asked Questions

Q: What is the GST Rate for HSN Code 12119080?

The GST rate for HSN Code 12119080 (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 DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : AGARWOOD) is 0%.

Q: Is HSN 12119080 eligible for Input Tax Credit (ITC)?

ITC availability is classified as 'eligible'. Generally, businesses can claim ITC unless used for personal consumption or blocked under Section 17(5).

Q: How to calculate GST amount for 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 DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : AGARWOOD?

Multiply the taxable value by 0. For ₹1000 value, GST is ₹0.

Q: Does Reverse Charge (RCM) apply?

No, standard Forward Charge applies.