What products are classified under HSN 12059000 ?
It includes Rape or Colza Seeds for Oil Extraction
HSN Code 12059000 represents Rape or Colza Seeds for Oil Extraction under GST classification. This code helps businesses identify Rape or Colza Seeds for Oil Extraction correctly for billing, taxation, and trade. With HSN Code 12059000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Rape or Colza Seeds for Oil Extraction .
HSN Code 12059000 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 | Other | 2.5% | 2.5% | 5% | 0% |
Rape or Colza Seeds for Oil Extraction does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Low erucic acid rape or colza seeds: of seed qualty |
Low erucic acid rape or colza seeds: of seed qualty
It includes Rape or Colza Seeds for Oil Extraction
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.
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.
Under HSN 12059000, Rape or Colza Seeds for Oil Extraction attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rape or Colza Seeds for Oil Extraction; Nil for exempt items if applicable).
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.