What products are classified under HSN 12019000 ?
It includes Soya Beans, Whether or Not Broken
HSN Code 12019000 represents Soya Beans, Whether or Not Broken under GST classification. This code helps businesses identify Soya Beans, Whether or Not Broken correctly for billing, taxation, and trade. With HSN Code 12019000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Soya Beans, Whether or Not Broken.
HSN Code 12019000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 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 | Other | 2.5% | 2.5% | 5% | 0% |
Soya Beans, Whether or Not Broken does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| SOYA BEANS, WHETHER OR NOT BROKEN SOYA BEANS, WHETHER OR NOT BROKEN : OF SEED QUALITY | |
| SOYA BEANS, WHETHER OR NOT BROKEN SOYA BEANS, WHETHER OR NOT BROKEN : OTHER | |
| Seed |
SOYA BEANS, WHETHER OR NOT BROKEN SOYA BEANS, WHETHER OR NOT BROKEN : OF SEED QUALITY
SOYA BEANS, WHETHER OR NOT BROKEN SOYA BEANS, WHETHER OR NOT BROKEN : OTHER
Seed
It includes Soya Beans, Whether or Not Broken
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Soya Beans, Whether or Not Broken; Nil for exempt items if applicable).
If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.
Under HSN 12019000, Soya Beans, Whether or Not Broken attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.
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.