Chapter 12GST Classification
Oil Seeds and Oleaginous Fruits
Covers seeds for sowing, oil seeds (mustard, soy), and medicinal plants.
Based on Customs Tariff ActUpdated: December 2025
Total Codes215
Dominant RateSeeds for sowing are Nil. Commercial oil seeds are 5%.
Includes: Soybean, Groundnut, Mustard Seeds...
How to find the correct HSN Code in Chapter 12?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 12
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What does Chapter 12 Cover?
Covers seeds for sowing, oil seeds (mustard, soy), and medicinal plants.
Included
- Soya beans
- Ground-nuts
- Copra
- Seeds for sowing
- Medicinal herbs
Excluded
- Edible OilGo to Ch 15
- CerealsGo to Ch 10
Common Confusions
- • Oil Seeds (Ch 12) vs Edible Oil (Ch 15): Seeds are Ch 12. Extracted oil is Ch 15.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert 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.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.