What products are classified under HSN 12051000 ?
It includes Low erucic acid rape or colza seeds, of seed quality
HSN Code 12051000 represents Low erucic acid rape or colza seeds, of seed quality under GST classification. This code helps businesses identify Low erucic acid rape or colza seeds, of seed quality correctly for billing, taxation, and trade. With HSN Code 12051000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Low erucic acid rape or colza seeds, of seed quality.
HSN Code 12051000 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 | 1205 | Rape or colza seeds, whether or not broken | Low erucic acid rape or colza seeds: of seed qualty | 0% | 0% | 0% | 0% |
Description of goods
Low erucic acid rape or colza seeds: of seed qualty
Chapter
12 – Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Sub Chapter
1205 – Rape or colza seeds, whether or not broken
Low erucic acid rape or colza seeds, of seed quality does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Other |
Other
It includes Low erucic acid rape or colza seeds, of seed quality
Under HSN 12051000, Low erucic acid rape or colza seeds, of seed quality attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Low erucic acid rape or colza seeds, of seed quality; Nil for exempt items if applicable).
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.
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 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.
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.