12 HSN Code: Oil Seeds, Grains, Medicinal Plants and Straw
HSN Chapter 12 represents Oil Seeds, Grains, Medicinal Plants and Straw under GST classification. This code helps businesses identify Oil Seeds, Grains, Medicinal Plants and Straw correctly for billing, taxation, and trade purposes. With HSN Chapter 12, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Oil Seeds, Grains, Medicinal Plants and Straw.
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Sub Chapters under HSN Chapter 12
Following Sub Chapters fall under HSN Chapter 12:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 5% | 5% | Soya beans, whether or not broken | |
| 5% | 5% | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken | |
| 5% | 5% | Copra | |
| 5% | 5% | Linseed, whether or not broken | |
| 5% | 5% | Rape or colza seeds, whether or not broken | |
| 5% | 5% | Sunflower seeds, whether or not broken | |
| 5% | 5% | Other oil seeds and oleaginous fruits whether or not broken | |
| 5% | 5% | Flours and meals of oil seeds or oleaginous fruits, other than those of mustard | |
| 5% | 5% | Seeds, fruit and spores, of a kind used for sowing | |
| 5% | 5% | Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin | |
| 5% | 5% | 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 | |
| 5% | 5% | 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 | |
| 0% | 0% | Cereal straw and husks, unprepared whether or not chopped, ground, pressed or in the form of pellets | |
| 0% | 0% | 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 |
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken
Other oil seeds and oleaginous fruits whether or not broken
Flours and meals of oil seeds or oleaginous fruits, other than those of mustard
Seeds, fruit and spores, of a kind used for sowing
Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin
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
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
Cereal straw and husks, unprepared whether or not chopped, ground, pressed or in the form of pellets
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
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Case Laws Related to Chapter 12
| Order Number | Description |
|---|---|
| Action Construction Equipment Limited (AAR (Authority For Advance Ruling), Haryana) | |
| M/S. Sarda Bio Polymers Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan) | |
| Shri. Madhukant Shah Vishal (Proprietor M/S. Shree Parshwanath Corporation) (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Ems Cocos (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Noble Trading Co. (Gujarat High Court, Gujarat) | |
| Gobind Sugar Mills Limited (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Aristo Bullion Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Aristo Bullion Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Kalagarla Suryanarayana Son (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| M/S. Sri Venkata Vijaya Durga Traders (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Krishna Bhavan Foods And Sweets (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| Shri Shalesh Kumar Singh (AAR (Authority For Advance Ruling), Delhi) | |
| Santosh Kumar Roy (Jharkhand High Court, Jharkhand) | |
| M/S. Mahalakshmi Store, Shri Chellasamy Nadar Deivarajan (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Godrej Consumer Products Ltd. (Faa (First Appellate Authority), Himachal Pradesh) | |
| Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat) | |
| G.N. Chemicals (AAR (Authority For Advance Ruling), Chhattisgarh) | |
| Shree Parshwanath Coconuts (Veena Madhukant) (AAR (Authority For Advance Ruling), Tamil Nadu) |
Action Construction Equipment Limited (AAR (Authority For Advance Ruling), Haryana)
M/S. Sarda Bio Polymers Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
Shri. Madhukant Shah Vishal (Proprietor M/S. Shree Parshwanath Corporation) (AAR (Authority For Advance Ruling), Tamil Nadu)
Ems Cocos (AAR (Authority For Advance Ruling), Tamil Nadu)
Noble Trading Co. (Gujarat High Court, Gujarat)
Gobind Sugar Mills Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
Aristo Bullion Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)
Aristo Bullion Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Kalagarla Suryanarayana Son (AAR (Authority For Advance Ruling), Andhra Pradesh)
M/S. Sri Venkata Vijaya Durga Traders (AAR (Authority For Advance Ruling), Andhra Pradesh)
Krishna Bhavan Foods And Sweets (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Shri Shalesh Kumar Singh (AAR (Authority For Advance Ruling), Delhi)
Santosh Kumar Roy (Jharkhand High Court, Jharkhand)
M/S. Mahalakshmi Store, Shri Chellasamy Nadar Deivarajan (AAR (Authority For Advance Ruling), Tamil Nadu)
Godrej Consumer Products Ltd. (Faa (First Appellate Authority), Himachal Pradesh)
Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
G.N. Chemicals (AAR (Authority For Advance Ruling), Chhattisgarh)
Shree Parshwanath Coconuts (Veena Madhukant) (AAR (Authority For Advance Ruling), Tamil Nadu)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.