What products are classified under HSN 12040010 ?
It includes Linseed, whether or not broken, of seed quality
HSN Code 12040010 represents Linseed, whether or not broken, of seed quality under GST classification. This code helps businesses identify Linseed, whether or not broken, of seed quality correctly for billing, taxation, and trade. With HSN Code 12040010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Linseed, whether or not broken, of seed quality.
HSN Code 12040010 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 | 1204 | Linseed, whether or not broken | Linseed, whether or not broken: of seed quality | 0% | 0% | 0% | 0% |
Linseed, whether or not broken, of seed quality does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Linseed, whether or not broken: Other |
Linseed, whether or not broken: Other
It includes Linseed, whether or not broken, of seed quality
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.
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.
Under HSN 12040010, Linseed, whether or not broken, of 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.