---
title: "HSN Code for Other sunflower seeds, whether or not broken | HSN 12060090 GST Rate"
description: "Find HSN and GST Rates for 12060090 related to Other sunflower seeds, whether or not broken with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-12060090/"
---

# HSN Code 12060090: Other sunflower seeds, whether or not broken

- [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 1206: Sunflower seeds, broken or not](https://busy.in/hsn/sub-chapter-1206/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Sunflower seeds, whether or not broken: Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 12060090 ?

It includes Other sunflower seeds, whether or not broken

### Can we claim ITC on inputs used to trade Other sunflower seeds, whether or not broken?

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.

### Any common misclassification issue with Other sunflower seeds, whether or not broken?

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 should mixed supplies be billed when Other sunflower seeds, whether or not broken is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other sunflower seeds, whether or not broken; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other sunflower seeds, whether or not broken?

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.

### Does packaging or labelling change the GST for Other sunflower seeds, whether or not broken?

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 12060090 (FY 2024-25)

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

- Exports: ₹10 Cr (−15.61% YoY) — 0.0003% of India's total exports
- Imports: ₹28 Cr (+53.11% YoY) — 0.0005% of India's total imports
- Trade balance: −₹18 Cr (Deficit); surplus rank #9479 of 12657 HSN codes
- Share of Sub-Chapter 1206: 48.40% of its exports; import side 81.66%
- Rank within Sub-Chapter 1206: #2 of 2 by export value; import-side #1

### Key metrics

- Export CAGR: 22.80% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5800 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +178.96% in FY 2022-23
- Contribution to Sub-Ch. 1206: 48.40% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 12060090

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. 1206 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1206 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 2.87 | 0.0001% | — | 24.66% | 3.46 | 0.0001% | — | 36.61% | −0.59 | #6528 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −68.99% | 14.47% | 5.89 | 0.0002% | +70.23% | 50.64% | −5.00 | #7716 |
| FY 2020-21 | 1.67 | 0.0001% | +87.64% | 19.22% | 6.72 | 0.0002% | +14.09% | 49.09% | −5.05 | #7184 |
| FY 2021-22 | 3.47 | 0.0001% | +107.78% | 27.58% | 12.71 | 0.0003% | +89.14% | 68.41% | −9.24 | #6760 |
| FY 2022-23 | 9.68 | 0.0003% | +178.96% | 80.53% | 18.66 | 0.0003% | +46.81% | 84.09% | −8.98 | #5668 |
| FY 2023-24 | 11.66 | 0.0003% | +20.45% | 25.39% | 18.32 | 0.0003% | −1.82% | 86.13% | −6.66 | #5517 |
| FY 2024-25 | 9.84 | 0.0003% | −15.61% | 48.40% | 28.05 | 0.0005% | +53.11% | 81.66% | −18.21 | #5800 |

- CAGR (7-year): exports 22.80%/yr, imports 41.73%/yr (consistently Deficit)

## Key trade insights: HSN Code 12060090 export-import analysis

### Consistent export growth: 22.80% CAGR over 7 years

India's exports under HSN Code 12060090 have grown at a compound annual rate of 22.80% over 7 fiscal years, rising from ₹2.87 Crore in FY 2018-19 to ₹9.84 Crore in FY 2024-25.

### HSN Code 12060090 ranked #5800 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 12060090 ranks #5800 out of 12657 HSN codes by total export value. Within Sub-Chapter 1206, it ranks #2 of 2. By trade surplus, it ranks #9479 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 12060090 exports

The strongest single-year export movement for HSN Code 12060090 was recorded in FY 2022-23, when exports surged by 178.96% over the prior year.

### India records a trade deficit of ₹18.21 Crore in HSN Code 12060090 goods

In FY 2024-25, India's imports of ₹28.05 Cr exceeded exports of ₹9.84 Cr, resulting in a trade deficit of ₹18.21 Crore — ranking #9479 of 12657 by surplus magnitude.

### Import growth of 41.73% CAGR signals rising demand for Other sunflower seeds, whether or not broken

India's imports under HSN Code 12060090 have grown at 41.73% CAGR, reaching ₹28.05 Crore in FY 2024-25.

### HSN Code 12060090 contributes 48.40% of Sub-Chapter 1206 exports — ranked #2

Among the 2 HSN codes under Sub-Chapter 1206, HSN Code 12060090 ranks #2 by export value — accounting for 48.40% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 81.66% share (rank #1).

## Related HSN Codes in Sub-Chapter 1206

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 12060010: Sunflower seeds, seed quality](https://busy.in/hsn/hsn-12060010/) | ₹10 Cr |
| #2 | HSN Code 12060090: Other sunflower seeds, whether or not broken (this hsn code) | ₹10 Cr |