Chapter 12: Oil Seeds, Grains, Medicinal Plants and Straw HSN Code

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Sub Chapters under Oil Seeds, Grains, Medicinal Plants and Straw

The following Sub Chapters fall under HSN Chapter 12:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
1201
New GST Rate
5%
Old GST Rate
5%
Description
Soya beans, whether or not broken
Sub Chapter
1202
New GST Rate
5%
Old GST Rate
5%
Description
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken
Sub Chapter
1203
New GST Rate
5%
Old GST Rate
5%
Description
Copra
Sub Chapter
1204
New GST Rate
5%
Old GST Rate
5%
Description
Linseed, whether or not broken
Sub Chapter
1205
New GST Rate
5%
Old GST Rate
5%
Description
Rape or colza seeds, whether or not broken
Sub Chapter
1206
New GST Rate
5%
Old GST Rate
5%
Description
Sunflower seeds, whether or not broken
Sub Chapter
1207
New GST Rate
5%
Old GST Rate
5%
Description
Other oil seeds and oleaginous fruits whether or not broken
Sub Chapter
1208
New GST Rate
5%
Old GST Rate
5%
Description
Flours and meals of oil seeds or oleaginous fruits, other than those of mustard
Sub Chapter
1209
New GST Rate
5%
Old GST Rate
5%
Description
Seeds, fruit and spores, of a kind used for sowing
Sub Chapter
1210
New GST Rate
5%
Old GST Rate
5%
Description
Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin
Sub Chapter
1211
New GST Rate
5%
Old GST Rate
5%
Description
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 or dried, whether or not cut, crushed or powdered
Sub Chapter
1212
New GST Rate
5%
Old GST Rate
5%
Description
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 ci-chorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included
Sub Chapter
1213
New GST Rate
0%
Old GST Rate
0%
Description
Cereal straw and husks, unprepared whether or not chopped, ground, pressed or in the form of pellets
Sub Chapter
1214
New GST Rate
0%
Old GST Rate
0%
Description
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

Case Laws Related to Chapter 12

Order Number
Description
Order Number
HAR/HAAR/R/2017/18/5
Description
Action Construction Equipment Limited (AAR (Authority For Advance Ruling), Haryana)
Order Number
RAJ/AAR/2020-21/02
Description
M/S. Sarda Bio Polymers Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
Order Number
TN/39/AAR/2019
Description
Shri. Madhukant Shah Vishal (Proprietor M/S. Shree Parshwanath Corporation) (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
TN/37/AAR/2022
Description
Ems Cocos (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
R/SPECIAL CIVIL APPLICATION NO. 16659 of 2019
Description
Noble Trading Co. (Gujarat High Court, Gujarat)
Order Number
UP ADRG 19/2023
Description
Gobind Sugar Mills Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
GUJ/GAAR/R/15/2021
Description
Aristo Bullion Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
TN/24/AAR/2021
Description
Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
GUJ/GAAAR/APPEAL/2021/36
Description
Aristo Bullion Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Order Number
AAR No.30/AP/GST/2019
Description
Kalagarla Suryanarayana Son (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
AAR No.31/AP/GST/2019
Description
M/S. Sri Venkata Vijaya Durga Traders (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
TN/AAAR/02/2022(AR)
Description
Krishna Bhavan Foods And Sweets (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Order Number
04/DAAR/2018
Description
Shri Shalesh Kumar Singh (AAR (Authority For Advance Ruling), Delhi)
Order Number
W.P.(T ) 4782 of 2022
Description
Santosh Kumar Roy (Jharkhand High Court, Jharkhand)
Order Number
TN/55/AAR/2019
Description
M/S. Mahalakshmi Store, Shri Chellasamy Nadar Deivarajan (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
005/2019, Endst. No. EXN-005/2019-AA/ GST Shimla HP-2986-91
Description
Godrej Consumer Products Ltd. (Faa (First Appellate Authority), Himachal Pradesh)
Order Number
GUJ/GAAR/R/43/2020
Description
Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
Order Number
STC/AAR/04/2018
Description
G.N. Chemicals (AAR (Authority For Advance Ruling), Chhattisgarh)
Order Number
TN/12/ARA/2021
Description
Shree Parshwanath Coconuts (Veena Madhukant) (AAR (Authority For Advance Ruling), Tamil Nadu)

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