HSN Code | HSN Description | GST Rate | |
---|---|---|---|
Chapter 12 |
OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER | ||
1201 |
Soya beans, whether or not broken | ||
12011000 |
- | Seed | |
12019000 |
- | Other | |
1202 |
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken | ||
120230 |
- | Seed : | |
12023010 |
--- | H. P. S | |
12023090 |
--- | Other | |
- | Other: | ||
120241 |
-- | In shell: | |
12024110 |
--- | H.P.S. | |
12024190 |
--- | Other | |
120242 |
-- | Shelled, whether or not broken : | |
12024210 |
--- | Kernels, H.P.S. | |
12024220 |
--- | Kernels, other | |
12024290 |
--- | Other | |
12030000 |
Copra | ||
1204 |
Linseed, whether or not broken | ||
120400 |
- | Linseed, whether or not broken : | |
12040010 |
--- | Of seed quality | |
12040090 |
--- | Other | |
1205 |
Rape or colza seeds, whether or not broken | ||
12051000 |
- | Low erucic acid rape or colza seeds | |
12059000 |
- | Other | |
1206 |
Sunflower seeds, whether or not broken | ||
120600 |
- | Sunflower seeds, whether or not broken : | |
12060010 |
--- | Of seed quality | |
12060090 |
--- | Other | |
1207 |
Other oil seeds and oleaginous fruits, whether or not broken | ||
120710 |
- | Palm nuts and kernels : | |
12071010 |
--- | Palm nuts | |
12071090 |
--- | Palm kernels | |
- | Cotton seeds: | ||
12072100 |
-- | Seed | |
12072900 |
-- | Other | |
120730 |
- | Castor oil seeds : | |
12073010 |
--- | Of seed quality | |
12073090 |
--- | Other | |
120740 |
- | Sesamum seeds: | |
12074010 |
--- | Of seed quality | |
12074090 |
--- | Other | |
120750 |
- | Mustard seeds: | |
12075010 |
--- | Of seed quality | |
12075090 |
--- | Other | |
120760 |
- | Safflower (Carthamus tinctorius) | |
seeds: | |||
12076010 |
--- | Of seed quality | |
12076090 |
--- | Other | |
120770 |
- | Melon seeds: | |
12077010 |
--- | Of seed quality | |
12077090 |
--- | Other | |
- | Other: | ||
12079100 |
-- | Poppy seeds | |
120799 |
-- | Other: | |
12079910 |
--- | Ajams | |
12079920 |
--- | Mango kernel | |
12079930 |
--- | Niger seed | |
12079940 |
--- | Kokam | |
12079990 |
--- | Other | |
1208 |
Flours and meals of oil seeds or oleaginous fruits, other than those of mustard | ||
12081000 |
- | Of soya beans | |
12089000 |
- | Other | |
1209 |
Seeds, fruit and spores, of a kind used for sowing | ||
12091000 |
- | Sugar beet seeds | |
- | Seeds of forage plants : | ||
12092100 |
-- | Lucerne (alfalfa) seeds | |
12092200 |
-- | Clover (Trifolium spp.) seeds | |
12092300 |
-- | Fescue seeds | |
12092400 |
-- | Kentucky blue grass (Poa pratensis L.) seeds | |
12092500 |
-- | Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds | |
120929 |
-- | Other: | |
12092910 |
--- | Australian lupin seeds | |
12092990 |
--- | Other | |
12093000 |
- | Seeds of herbaceous plants cultivated principally for their flowers | |
- | Other: | ||
120991 |
-- | Vegetable seeds: | |
12099110 |
--- | Of Cabbage | |
12099120 |
--- | Of Cauliflower | |
12099130 |
--- | Of Onion | |
12099140 |
--- | Of Pea | |
12099150 |
--- | Of Radish | |
12099160 |
--- | Of Tomato | |
12099170 |
--- | of chilly of genus Capsicum | |
12099190 |
--- | Other | |
120999 |
-- | Other: | |
12099910 |
--- | Fruit seeds for planting or sowing | |
12099990 |
--- | Other | |
1210 |
Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin | ||
12101000 |
- | Hop cones, neither ground nor powdered nor in the form of pellets | |
12102000 |
- | Hop cones, ground, powdered or in the form of pellets; lupulin | |
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 | ||
12112000 |
- | Ginseng roots | |
12113000 |
- | Coca leaf | |
12114000 |
- | Poppy straw | |
12115000 |
- | Ephedra | |
12116000 |
- | Bark of African cherry (Prunus africana) | |
121190 |
- | Other: | |
--- | Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp : | ||
12119011 |
---- | Ambrette seeds | |
12119012 |
---- | Nuxvomica, Dried ripe seeds | |
12119013 |
---- | Psyllium seeds (isobgul) | |
12119014 |
---- | Neem seeds | |
12119015 |
---- | Jojoba seeds | |
12119016 |
---- | Garcinia | |
12119019 |
---- | Other | |
--- | Leaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods : | ||
12119021 |
---- | Belladona leaves | |
12119022 |
---- | Senna leaves and pods | |
12119023 |
---- | Neem leaves | |
12119024 |
---- | Gymnema | |
12119025 |
---- | Cubeb | |
12119026 |
---- | Pyrethrum | |
12119029 |
---- | Other | |
--- | Bark, Husk and Rind : | ||
12119031 |
---- | Cascara sagrada bark | |
12119032 |
---- | Psyllium husk (isobgul husk) | |
12119033 |
---- | Gamboge fruit rind | |
12119034 |
---- | Ashoka (Saraca asoca.) | |
12119035 |
---- | Arjuna (Terminalia arjuna) | |
12119039 |
---- | Other | |
--- | Roots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome : | ||
12119041 |
---- | Belladona roots | |
12119042 |
---- | Galangal rhizomes and roots | |
12119043 |
---- | Ipecac dried rhizome and roots | |
12119044 |
---- | Serpentina roots (rowwalfia serpentina and other species of rowwalfias) | |
12119045 |
---- | Zedovary roots | |
12119046 |
---- | Kuth root | |
12119047 |
---- | Sarasaparilla roots | |
12119048 |
---- | Sweet flag rhizomes | |
12119049 |
---- | Other | |
--- | Whole Plant, Aerial Part, Stem, Shoot and Wood : | ||
12119051 |
---- | Sandalwood chips and dust | |
12119052 |
---- | Vinca rosea herbs | |
12119053 |
---- | Mint | |
12119054 |
---- | Agarwood | |
12119055 |
---- | Chirata | |
12119056 |
---- | Basil, hyssop, rosemary, sage and savory | |
12119057 |
---- | Ashwagandha (Withania somnifera) | |
12119058 |
---- | Giloy (Tinospora cordifolia) | |
12119059 |
---- | Other | |
12119090 |
--- | Other | |
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 unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included | ||
- | Seaweeds and other algae: | ||
121221 |
-- | Fit for human consumption : | |
12122110 |
--- | Seaweeds | |
12122190 |
--- | Other algae | |
121229 |
-- | Other: | |
12122910 |
--- | Seaweeds | |
12122990 |
--- | Other algae | |
- | Other: | ||
12129100 |
-- | Sugar beet | |
12129200 |
-- | Locust beans (carob) | |
12129300 |
-- | Sugar cane | |
12129400 |
-- | Chicory roots | |
121299 |
-- | Other: | |
12129910 |
--- | Kokam (cocum) flowers | |
12129920 |
--- | Mohua Flowers | |
12129990 |
--- | Other | |
12130000 |
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets | ||
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 | ||
12141000 |
- | Lucerne (alfalfa) meal and pellets | |
12149000 |
- | Other |
☑ Quarterly | GSTR-3B
GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.
* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
☑ Half-Yearly | ITC-04
ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.
☑ Annual | ITC-04
ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)