Classification
Where HSN 1211 90 11 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.
- Chapter
- 12 · Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit, industrial or medicinal plants; straw and fodder
- Heading
- 1211 · 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, chilled, frozen or dried, whether or not cut, crushed or powdered
- Group
- Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp
- Tariff item
- 1211 90 11 · Ambrette seeds
- Unit
- kg.
GST
GST Rate on HSN 1211 90 11
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. 71 | 1211 | 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, frozen or dried, whether or not cut, crushed or powdered |
| 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.
Import
Customs Duty on HSN 1211 90 11
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.
Export
Export Policy and RoDTEP for HSN 1211 90 11
Schedule 2 of ITC(HS) 2022 marks this tariff item Free (Subject to Policy Condition 2 of the Chapter). 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.
Same heading
Other Codes Under HSN 1211
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 1211 20 00 | Ginseng roots | 30% |
| 1211 30 00 | Coca leaf | 30% |
| 1211 40 00 | Poppy straw | 30% |
| 1211 50 00 | Ephedra | 30% |
| 1211 60 00 | Bark of African cherry (Prunus africana) | 30% |
| 1211 90 11 | Ambrette seedsSeeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp | 30% |
| 1211 90 12 | Nuxvomica, Dried ripe seeds #w.e.f. 1.5.2023Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp | 30% |
| 1211 90 13 | Psyllium seeds (isobgul)Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp | 30% |
| 1211 90 14 | Neem seedsSeeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp | 30% |
| 1211 90 15 | Jojoba seedsSeeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp | 30% |
| 1211 90 16 | GarciniaSeeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp | 30% |
| 1211 90 19 | OtherSeeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp | 30% |
| 1211 90 21 | Belladona leavesLeaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods | 30% |
| 1211 90 22 | Senna leaves and podsLeaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods | 30% |
| 1211 90 23 | Neem leavesLeaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods | 30% |
| 1211 90 24 | GymnemaLeaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods | 30% |
| 1211 90 25 | CubebLeaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods | 30% |
| 1211 90 26 | PyrethrumLeaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods | 30% |
| 1211 90 29 | OtherLeaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods | 30% |
| 1211 90 31 | Cascara sagrada barkBark, Husk and Rind | 30% |
| 1211 90 32 | Psyllium husk (isobgol husk)Bark, Husk and Rind | 30% |
| 1211 90 33 | Gamboge fruit rindBark, Husk and Rind | 30% |
| 1211 90 34 | Ashoka (Saraca asoca.)Bark, Husk and Rind | 30% |
| 1211 90 35 | Arjuna (Terminalia arjuna)Bark, Husk and Rind | 30% |
| 1211 90 39 | OtherBark, Husk and Rind | 30% |
| 1211 90 41 | Belladona rootsRoots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome | 30% |
| 1211 90 42 | Galangal rhizomes and rootsRoots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome | 30% |
| 1211 90 43 | Ipecac dried rhizome and rootsRoots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome | 30% |
| 1211 90 44 | Serpentina roots (rowwalfia serpentina and other species of rowwalfias)Roots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome | See tariff |
| 1211 90 45 | Zedovary rootsRoots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome | 30% |
| 1211 90 46 | Kuth rootRoots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome | 30% |
| 1211 90 47 | Sarasaparilla rootsRoots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome | 30% |
| 1211 90 48 | Sweet flag rhizomesRoots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome | 30% |
| 1211 90 49 | OtherRoots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome | 30% |
| 1211 90 51 | Sandalwood chips and dustWhole Plant, Aerial Part, Stem, Shoot and Wood | 30% |
| 1211 90 52 | Vinca rosea herbsWhole Plant, Aerial Part, Stem, Shoot and Wood | 30% |
| 1211 90 53 | MintWhole Plant, Aerial Part, Stem, Shoot and Wood | 30% |
| 1211 90 54 | AgarwoodWhole Plant, Aerial Part, Stem, Shoot and Wood | 30% |
| 1211 90 55 | ChirataWhole Plant, Aerial Part, Stem, Shoot and Wood | 30% |
| 1211 90 56 | Basil, hyssop, rosemary, sage and savory w.e.f. 1.5.2023Whole Plant, Aerial Part, Stem, Shoot and Wood | 30% |
| 1211 90 57 | Ashwagandha (Withania somnifera)Whole Plant, Aerial Part, Stem, Shoot and Wood | 30% |
| 1211 90 58 | Giloy (Tinospora cordifolia)Whole Plant, Aerial Part, Stem, Shoot and Wood | 30% |
| 1211 90 59 | OtherWhole Plant, Aerial Part, Stem, Shoot and Wood | 30% |
| 1211 90 90 | OtherWhole Plant, Aerial Part, Stem, Shoot and Wood | 30% |
No rows match — clear the filter to see all.
Not shown on this page
- 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.
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.