Chapter 12
Headings in HSN Chapter 12
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 1201 | Soya beans, whether or not broken | 5% | 45% | 2 |
| 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken | 5% | 30% | 7 |
| 1203 | Copra | 5% | 70% | 1 |
| 1204 | Linseed, whether or not broken | 5% | 30% | 2 |
| 1205 | Rape or colza seeds, whether or not broken | 5% | 30% | 2 |
| 1206 | Sunflower seeds, whether or not broken | 5% | 30% | 2 |
| 1207 | Other oil seeds and oleaginous fruits, whether or not broken | 5% | 15% / 20% / 30% | 21 |
| 1208 | Flours and meals of oil seeds or oleaginous fruits, other than those of mustard | 5% | 30% | 2 |
| 1209 | Seeds, fruit and spores, of a kind used for sowing | 5% | 5% / 15% | 19 |
| 1210 | Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin | 5% | 30% | 2 |
| 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… | 5% | 30% | 44 |
| 1212 | Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including… | 5% | 30% | 11 |
| 1213 | Cereal straw and husks, unprepared; whether or not chopped, ground, pressed or in the form of pellets | 5% | 30% | 1 |
| 1214 | Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets | 5% | 30% | 2 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
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.
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.