Where HSN 1209 29 90 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
GST Rate on HSN 1209 29 90
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 69 | 1209 | Tamarind seeds meant for any use other than sowing |
| 5% | Schedule I, S. No. 60 | 12 | All goods other than of seed quality (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 1209 29 90
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
FSS Act compliance before clearance
The consignment must meet the quality and packaging requirements of the Food Safety and Standards Act, 2006 before customs clears it.
Shelf life on the day of import
At least 60% of the original shelf life, or three months before expiry, whichever is less.
Notified food entry points only
This code is in List B of Appendix V, so it can enter only through the entry points in List A.
Export Policy and RoDTEP for HSN 1209 29 90
Schedule 2 of ITC(HS) 2022 marks this tariff item Free (Restricted Export Authorization.). Appendix 4R gives RoDTEP at 0.9% of FOB value for exports from the domestic tariff area and 0.5% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 1209
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 1209 10 00 | Sugar beet seeds | 15% |
| 1209 21 00 | Lucerne (alfalfa) seeds | 15% |
| 1209 22 00 | Clover ( Trifolium spp.) seeds | 15% |
| 1209 23 00 | Fescue seeds | 15% |
| 1209 24 00 | Kentucky blue grass ( Poa pratensis L.) seeds | 15% |
| 1209 25 00 | Rye grass ( Lolium multiflorum Lam., Lolium perenne L.) seeds | 15% |
| 1209 29 10 | Australian lupin seedsOther | 15% |
| 1209 29 90 | OtherOther | 15% |
| 1209 30 00 | Seeds of herbaceous plants cultivated principally for their flowers | 15% |
| 1209 91 10 | Of CabbageVegetable seeds | 5% |
| 1209 91 20 | Of CauliflowerVegetable seeds | 5% |
| 1209 91 30 | Of OnionVegetable seeds | 5% |
| 1209 91 40 | Of PeaVegetable seeds | 5% |
| 1209 91 50 | Of RadishVegetable seeds | 5% |
| 1209 91 60 | Of TomatoVegetable seeds | 5% |
| 1209 91 70 | Of chilly of genus CapsicumVegetable seeds | 5% |
| 1209 91 90 | OtherVegetable seeds | 5% |
| 1209 99 10 | Fruit seeds for planting or sowingOther | 5% |
| 1209 99 90 | OtherOther | 5% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
- ITC(HS) 2022, Schedule 1, General Notes regarding Import PolicyDGFT, as on 11 August 2025: General Note 4 and Appendix V (food import entry points).
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.