HSN Code 12040090: Linseed, Whether Or Not Broken| Other

HSN Code 12040090 represents Linseed, Whether Or Not Broken| Other under GST classification. This code helps businesses identify Linseed, Whether Or Not Broken| Other correctly for billing, taxation, and trade. With HSN Code 12040090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Linseed, Whether Or Not Broken| Other.

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Description of Goods for HSN Code 12040090

HSN Code 12040090 relates to the following description.

Description of Goods

Linseed, whether or not broken: Other

Chapter

12 - Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Sub Chapter

1204 - Linseed, whether or not broken

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 12040090 not include?

Linseed, Whether Or Not Broken| Other does not include products with the following descriptions.

India’s Trade Performance — HSN Code 12040090 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹169 Cr

+14.88% vs FY 2023-24

0.0046% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

−96.77% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹169 Cr

Trade Surplus

Surplus rank #1255 of 12657 HSN codes

% of Sub-Chapter 1204

FY 2024-25

98.19%

Share of Sub-Chapter 1204’s total exports in FY 2024-25

Import side: 100.00% of Sub-Chapter 1204’s imports

Rank Within Sub-Chapter 1204

FY 2024-25

#1 of 2

Position by export value among HSN codes in Sub-Chapter 1204

Import-side rank: #1 of 2

At a glance

16.99%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#2025

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+38.36%

Peak Growth Year

FY 2022-23 · strongest single-year move

98.19%

Contribution to Sub-Ch. 1204

Share of Sub-Chapter 1204 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 12040090

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

FY 2018-19 Exp. Rank #2500

Balance

+63.36

Exports

66.09 ₹ Cr

0.0029% share

YoY

89.25% of Sub-Ch. 1204

Imports

2.73 ₹ Cr

0.0001% share

YoY

77.34% of Sub-Ch. 1204

FY 2019-20 Exp. Rank #2367

Balance

+72.25

Exports

74.40 ₹ Cr

0.0034% share

+12.57% YoY

91.99% of Sub-Ch. 1204

Imports

2.15 ₹ Cr

0.0001% share

−21.25% YoY

100.00% of Sub-Ch. 1204

FY 2020-21 Exp. Rank #2249

Balance

+83.56

Exports

84.76 ₹ Cr

0.0039% share

+13.92% YoY

98.68% of Sub-Ch. 1204

Imports

1.20 ₹ Cr

0.0000% share

−44.19% YoY

100.00% of Sub-Ch. 1204

FY 2021-22 Exp. Rank #2211

Balance

+116.69

Exports

116.80 ₹ Cr

0.0037% share

+37.80% YoY

99.13% of Sub-Ch. 1204

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−90.83% YoY

17.19% of Sub-Ch. 1204

FY 2022-23 Exp. Rank #1963

Balance

+161.03

Exports

161.60 ₹ Cr

0.0045% share

+38.36% YoY

98.97% of Sub-Ch. 1204

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+418.18% YoY

100.00% of Sub-Ch. 1204

FY 2023-24 Exp. Rank #2123

Balance

+146.57

Exports

147.50 ₹ Cr

0.0041% share

−8.73% YoY

98.27% of Sub-Ch. 1204

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+63.16% YoY

100.00% of Sub-Ch. 1204

FY 2024-25 Exp. Rank #2025

Balance

+169.42

Exports

169.45 ₹ Cr

0.0046% share

+14.88% YoY

98.19% of Sub-Ch. 1204

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−96.77% YoY

100.00% of Sub-Ch. 1204

CAGR · 7-Year

Exports

16.99% /yr

Imports

−52.85% /yr

Consistently Surplus
Sub-Chapter 1204 total

reference, FY 2024-25

Export

₹172.58 Cr

Import

₹0.03 Cr

Trade Balance

+172.55

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 12040090 Export-Import Analysis

Consistent Export Growth: 16.99% CAGR Over 7 Years

India's exports under HSN Code 12040090 have grown at a compound annual rate of 16.99% over 7 fiscal years, rising from ₹66.09 Crore in FY 2018-19 to ₹169.45 Crore in FY 2024-25.

HSN Code 12040090 Ranked #2025 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 12040090 ranks #2025 out of 12657 HSN codes by total export value. Within Sub-Chapter 1204, it ranks #1 of 2. By trade surplus, it ranks #1255 of 12657.

FY 2022-23 Was the Strongest Growth Year for HSN Code 12040090 Exports

The strongest single-year export movement for HSN Code 12040090 was recorded in FY 2022-23, when exports surged by 38.36% over the prior year.

India Maintains a Trade Surplus of ₹169.42 Crore in HSN Code 12040090 Goods

In FY 2024-25, India's exports of ₹169.45 Cr exceeded imports of ₹0.03 Cr, resulting in a trade surplus of ₹169.42 Crore — ranking #1255 of 12657 by surplus magnitude.

Import Growth of −52.85% CAGR Signals Stable Import Dependency for Linseed, Whether Or Not Broken| Other

India's imports under HSN Code 12040090 have grown at −52.85% CAGR, reaching ₹0.03 Crore in FY 2024-25.

HSN Code 12040090 Contributes 98.19% of Sub-Chapter 1204 Exports — Ranked #1

Among the 2 HSN codes under Sub-Chapter 1204, HSN Code 12040090 ranks #1 by export value — accounting for 98.19% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 12040090 and GST compliance.

What products are classified under HSN 12040090 ?

It includes Linseed, Whether Or Not Broken| Other

Any common misclassification issue with Linseed, Whether Or Not Broken/ Other?

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.

How much GST applies to Linseed, Whether Or Not Broken/ Other?

Under HSN 12040090, Linseed, Whether Or Not Broken/ Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

Do e‑way bill and e‑invoice apply for Linseed, Whether Or Not Broken/ Other?

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 should mixed supplies be billed when Linseed, Whether Or Not Broken/ Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Linseed, Whether Or Not Broken/ Other; Nil for exempt items if applicable).

Can we claim ITC on inputs used to trade Linseed, Whether Or Not Broken/ Other?

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.

Important Disclaimer

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.