Chapter 12 · Section II

HSN Code Chapter 12: Oilseeds and medicinal or industrial plants

Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Rate distribution

Code	Description	GST rate
1201	Soya beans, whether or not broken	Varies
1202	Ground-nuts, not roasted or otherwise cooked	Varies
1203	Copra	5%
1204	Linseed, whether or not broken	Varies
1205	Rape or colza seeds, whether or not broken	Varies
1206	Sunflower seeds, whether or not broken	Varies
1207	Other oil seeds and oleaginous fruits	Varies
1208	Flours and meals of oil seeds or oleaginous fruits, other	5%
1209	Seeds, fruit and spores, of a kind used for sowing	Varies
1210	Hop cones, fresh or dried, whether or not ground, powdered	Varies
1211	Plants and parts of plants (including seeds and fruits)	Varies
1212	Locust beans, seaweeds and other algae, sugar beet	Varies
1213	Cereal straw and husks, unprepared, whether or not chopped	Nil
1214	Swedes, mangolds, fodder roots, hay, lucerne (alfalfa)	Nil

Rates as per Notifications No. 9/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.