What products are classified under HSN 12030000 ?
It includes Copra (Non-Seed Quality)
HSN Code 12030000 represents Copra (Non-Seed Quality) under GST classification. This code helps businesses identify Copra (Non-Seed Quality) correctly for billing, taxation, and trade. With HSN Code 12030000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Copra (Non-Seed Quality).
HSN Code 12030000 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 | 1203 | Copra | Copra other than of seed quality | 2.5% | 2.5% | 5% | 0% |
Copra (Non-Seed Quality) does not include products with the following descriptions:
| HSN Code | Description |
|---|
| Order Number | Description |
|---|---|
| Shree Parshwanath Coconuts (Veena Madhukant) (AAR (Authority For Advance Ruling), Tamil Nadu) |
Shree Parshwanath Coconuts (Veena Madhukant) (AAR (Authority For Advance Ruling), Tamil Nadu)
It includes Copra (Non-Seed Quality)
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Copra (Non-Seed Quality); Nil for exempt items if applicable).
Under HSN 12030000, Copra (Non-Seed Quality) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.