---
title: "HSN Code for Linseed, whether or not broken, of seed quality | HSN 12040010 GST Rate"
description: "Find HSN and GST Rates for 12040010 related to Linseed, whether or not broken, of seed quality with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-12040010/"
---

# HSN Code 12040010: Linseed, whether or not broken, of seed quality

- [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/)
- [Chapter 12: Oil Seeds, Grains, Medicinal Plants and Straw](https://busy.in/hsn/chapter-12/)
- [Sub-chapter 1204: Linseed broken or not](https://busy.in/hsn/sub-chapter-1204/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Linseed, whether or not broken: of seed quality | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 12040010 ?

It includes Linseed, whether or not broken, of seed quality

### Any common misclassification issue with 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.

### Do e‑way bill and e‑invoice apply for Linseed, whether or not broken, of 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.

### How much GST applies to Linseed, whether or not broken, of seed quality?

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.

### Can we claim ITC on inputs used to trade Linseed, whether or not broken, of seed quality?

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.

### Does packaging or labelling change the GST for Linseed, whether or not broken, of seed quality?

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.

## India's trade performance: HSN Code 12040010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹3 Cr (+21.24% YoY) — 0.0001% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹3 Cr (Surplus); surplus rank #4005 of 12657 HSN codes
- Share of Sub-Chapter 1204: 1.82% of its exports; import side 0.00%
- Rank within Sub-Chapter 1204: #2 of 2 by export value

### Key metrics

- Export CAGR: -14.36% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7146 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +65.69% in FY 2022-23
- Contribution to Sub-Ch. 1204: 1.82% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 12040010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 1204 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1204 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 7.96 | 0.0003% | — | 10.75% | < ₹1 Crore | 0.0000% | — | 22.66% | +7.16 | #5285 |
| FY 2019-20 | 6.49 | 0.0003% | −18.47% | 8.02% | Nil | 0.0000% | −100.00% | 0.00% | +6.49 | #5537 |
| FY 2020-21 | 1.13 | 0.0001% | −82.59% | 1.32% | Nil | 0.0000% | — | 0.00% | +1.13 | #7558 |
| FY 2021-22 | 1.02 | 0.0000% | −9.73% | 0.87% | < ₹1 Crore | 0.0000% | — | 82.81% | +0.49 | #7958 |
| FY 2022-23 | 1.69 | 0.0000% | +65.69% | 1.04% | Nil | 0.0000% | −100.00% | 0.00% | +1.69 | #7610 |
| FY 2023-24 | 2.59 | 0.0001% | +53.25% | 1.73% | Nil | 0.0000% | — | 0.00% | +2.59 | #7298 |
| FY 2024-25 | 3.14 | 0.0001% | +21.24% | 1.82% | Nil | 0.0000% | — | 0.00% | +3.14 | #7146 |

- CAGR (7-year): exports -14.36%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 12040010 export-import analysis

### Export decline: -14.36% CAGR over 7 years

India's exports under HSN Code 12040010 have declined at a compound annual rate of -14.36% over 7 fiscal years, falling from ₹7.96 Crore in FY 2018-19 to ₹3.14 Crore in FY 2024-25.

### HSN Code 12040010 ranked #7146 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 12040010 ranks #7146 out of 12657 HSN codes by total export value. Within Sub-Chapter 1204, it ranks #2 of 2. By trade surplus, it ranks #4005 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 12040010 exports

The strongest single-year export movement for HSN Code 12040010 was recorded in FY 2022-23, when exports surged by 65.69% over the prior year.

### India maintains a trade surplus of ₹3.14 Crore in HSN Code 12040010 goods

In FY 2024-25, India's exports of ₹3.14 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹3.14 Crore — ranking #4005 of 12657 by surplus magnitude.

### HSN Code 12040010 contributes 1.82% of Sub-Chapter 1204 exports — ranked #2

Among the 2 HSN codes under Sub-Chapter 1204, HSN Code 12040010 ranks #2 by export value — accounting for 1.82% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## Related HSN Codes in Sub-Chapter 1204

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 12040090: Linseed, Whether Or Not Broken\| Other](https://busy.in/hsn/hsn-12040090/) | ₹169 Cr |
| #2 | HSN Code 12040010: Linseed, whether or not broken, of seed quality (this hsn code) | ₹3 Cr |