What products are classified under HSN 12072010 ?
It includes Dewaxed & Decolourised Lac
HSN Code 12072010 represents Cotton Seeds: Other Oil Seeds & Oleaginous Fruits under GST classification. This code helps businesses identify Cotton Seeds: Other Oil Seeds & Oleaginous Fruits correctly for billing, taxation, and trade. With HSN Code 12072010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cotton Seeds: Other Oil Seeds & Oleaginous Fruits.
HSN Code 12072010 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 | 1207 | Other oil seeds and oleaginous fruits whether or not broken | other oil seeds and oleaginous fruits, whether or not broken cotton seeds : of seed quality | 0% | 0% | 0% | 0% |
Description of goods
other oil seeds and oleaginous fruits, whether or not broken cotton seeds : of seed quality
Chapter
12 – Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Sub Chapter
1207 – Other oil seeds and oleaginous fruits whether or not broken
Cotton Seeds: Other Oil Seeds & Oleaginous Fruits does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Palm nuts and kernels: Palm nuts (other than of seed quality) | |
| Palm nuts and kernels: Palm kernels (other than of seed quality) | |
| other oil seeds and oleaginous fruits, whether or not broken cotton seeds : other | |
| Cotton seeds : Seed | |
| Cotton seeds : Other | |
| Castor oil seeds: Of seed quality | |
| Castor oil seeds: Other | |
| Sesamum seeds: Of seed quality | |
| Sesamum seeds: Other | |
| Mustard seeds: Of seed quality | |
| Mustard seeds: Other | |
| Safflower (Carthamus tinctorius) seeds : Of seed quality | |
| Safflower (Carthamus tinctorius) seeds : Other | |
| Melon seeds : Of seed quality | |
| Melon seeds : Other | |
| Other : Poppy seeds (other than of seed quality) | |
| Other : Other : Ajams (other than of seed quality) | |
| Other : Other : Mango kernel (other than of seed quality) | |
| Other : Other : Niger seed (other than of seed quality) | |
| Other : Other : Kokam (other than of seed quality) | |
| Other : Other : Other (other than of seed quality) |
Palm nuts and kernels: Palm nuts (other than of seed quality)
Palm nuts and kernels: Palm kernels (other than of seed quality)
other oil seeds and oleaginous fruits, whether or not broken cotton seeds : other
Cotton seeds : Seed
Cotton seeds : Other
Castor oil seeds: Of seed quality
Castor oil seeds: Other
Sesamum seeds: Of seed quality
Sesamum seeds: Other
Mustard seeds: Of seed quality
Mustard seeds: Other
Safflower (Carthamus tinctorius) seeds : Of seed quality
Safflower (Carthamus tinctorius) seeds : Other
Melon seeds : Of seed quality
Melon seeds : Other
Other : Poppy seeds (other than of seed quality)
Other : Other : Ajams (other than of seed quality)
Other : Other : Mango kernel (other than of seed quality)
Other : Other : Niger seed (other than of seed quality)
Other : Other : Kokam (other than of seed quality)
Other : Other : Other (other than of seed quality)
It includes Dewaxed & Decolourised Lac
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton Seeds: Other Oil Seeds & Oleaginous Fruits; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 12072010, Cotton Seeds: Other Oil Seeds & Oleaginous Fruits attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.