Quick classification guide
4-digit heading: Pick the broad category (e.g. 1201).
Inclusions/exclusions: Confirm your product matches.
Rate check: Verify the latest notifications before filing.
Browse HSN codes in Chapter 12
Next steps
If you’re unsure about the chapter, use the global search and compare descriptions.
Jump to nearby chapters to avoid wrong classification (common GST mistake).
After finalizing your HSN, generate a clean rate card for shop display or staff reference.
Not legal advice • Always verify before filing • Last reviewed: 22 Jan 2026
Analysis of Chapter 12
Oil Seeds and Oleaginous Fruits (Soybean, Groundnut, Copra). Mostly 5% or Exempt depending on usage (seed vs grain).
Included
- Soya beans
- Ground-nuts
- Copra
- Seeds for sowing
- Medicinal herbs
Excluded
- Edible OilGo to Ch 15
- CerealsGo to Ch 10
Expert insights
Groundnuts can be Ch 12 (Oil seed) or Ch 20 (Roasted snack). Check processing level.
- • Oil Seeds (Ch 12) vs Edible Oil (Ch 15): Seeds are Ch 12. Extracted oil is Ch 15.
Compliance checklist
- • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
- • 6-digit HSN: typically required beyond higher turnover thresholds.
- • Export/Import: use full code as per customs documents.
FAQs for Chapter 12
Are farming seeds exempt?▾
Yes, seeds for sowing are Nil rated.
Is Coconut Ch 12?▾
Fresh coconut is Ch 08. Copra (dried) is Ch 12.
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.
Last reviewed: 22 Jan 2026. How we update content + sources.
Not legal advice • Always verify before filing • Page URLs use your deployed site base.