What products are classified under HSN 12021099 ?
It includes Mozzarella cheese
HSN Code 12021099 represents Groundnuts Shelled: Kernels, H.P.S. under GST classification. This code helps businesses identify Groundnuts Shelled: Kernels, H.P.S. correctly for billing, taxation, and trade. With HSN Code 12021099, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Groundnuts Shelled: Kernels, H.P.S..
HSN Code 12021099 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 | 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken | GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : OTHER : OTHER | 2.5% | 2.5% | 5% | 0% |
Description of goods
GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : OTHER : OTHER
Chapter
12 – Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Sub Chapter
1202 – Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken
Groundnuts Shelled: Kernels, H.P.S. does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : H.P.S : OF SEED QUALITY | |
| GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : H.P.S : OTHER | |
| GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : OTHER : OF SEED QUALITY | |
| GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN SHELLED, WHETHER OR NOT BROKEN : KERNELS, H.P.S. | |
| GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN SHELLED, WHETHER OR NOT BROKEN : OTHER | |
| Seed : H.P.S. | |
| Seed : Other | |
| Other : In shell : H.P.S. | |
| Other : In shell : Other | |
| Other : Shelled, whether or not broken : Kernels, H.P.S. | |
| Other : Shelled, whether or not broken : Kernels, others | |
| Other : Shelled, whether or not broken : Other |
GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : H.P.S : OF SEED QUALITY
GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : H.P.S : OTHER
GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : OTHER : OF SEED QUALITY
GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN SHELLED, WHETHER OR NOT BROKEN : KERNELS, H.P.S.
GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN SHELLED, WHETHER OR NOT BROKEN : OTHER
Seed : H.P.S.
Seed : Other
Other : In shell : H.P.S.
Other : In shell : Other
Other : Shelled, whether or not broken : Kernels, H.P.S.
Other : Shelled, whether or not broken : Kernels, others
Other : Shelled, whether or not broken : Other
It includes Mozzarella cheese
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Groundnuts Shelled: Kernels, H.P.S.; Nil for exempt items if applicable).
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
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.