What products are classified under HSN 12024210 ?
It includes Shelled kernels, H.P.S.
HSN Code 12024210 represents Shelled kernels, H.P.S. under GST classification. This code helps businesses identify Shelled kernels, H.P.S. correctly for billing, taxation, and trade. With HSN Code 12024210, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Shelled kernels, H.P.S..
HSN Code 12024210 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 | Other : Shelled, whether or not broken : Kernels, H.P.S. | 2.5% | 2.5% | 5% | 0% |
Description of goods
Other : Shelled, whether or not broken : Kernels, H.P.S.
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
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 IN SHELL : OTHER : OTHER | |
| 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, 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 IN SHELL : OTHER : OTHER
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, others
Other : Shelled, whether or not broken : Other
It includes Shelled kernels, H.P.S.
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.
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.
Under HSN 12024210, Shelled kernels, H.P.S. attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Shelled kernels, H.P.S.; Nil for exempt items if applicable).
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.
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.
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.