--- title: "HSN Code for Cotton Seeds (Seed Quality) | HSN 12072100 GST Rate" description: "Find HSN and GST Rates for 12072100 related to Cotton Seeds (Seed Quality) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-12072100/" --- # HSN Code 12072100: Cotton Seeds (Seed Quality) - [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 1207: Oil seeds and fruits](https://busy.in/hsn/sub-chapter-1207/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Cotton seeds : Seed | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 12072100 ? It includes Cotton Seeds (Seed Quality) ### Can we claim ITC on inputs used to trade Cotton Seeds (Seed Quality)? 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 Cotton Seeds (Seed Quality)? 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 Cotton Seeds (Seed Quality)? Under HSN 12072100, Cotton Seeds (Seed Quality) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Does packaging or labelling change the GST for Cotton Seeds (Seed Quality)? 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. ### How should mixed supplies be billed when Cotton Seeds (Seed Quality) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton Seeds (Seed Quality); Nil for exempt items if applicable). ## India's trade performance: HSN Code 12072100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (−47.04% YoY) — 0.0001% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹3 Cr (Surplus); surplus rank #4042 of 12657 HSN codes - Share of Sub-Chapter 1207: 0.06% of its exports; import side 0.00% - Rank within Sub-Chapter 1207: #15 of 22 by export value ### Key metrics - Export CAGR: -15.72% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7214 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +65.01% in FY 2019-20 - Contribution to Sub-Ch. 1207: 0.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 12072100 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. 1207 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1207 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 8.23 | 0.0004% | — | 0.20% | Nil | 0.0000% | — | 0.00% | +8.23 | #5231 | | FY 2019-20 | 13.58 | 0.0006% | +65.01% | 0.33% | Nil | 0.0000% | — | 0.00% | +13.58 | #4628 | | FY 2020-21 | 8.47 | 0.0004% | −37.63% | 0.23% | Nil | 0.0000% | — | 0.00% | +8.47 | #5301 | | FY 2021-22 | 8.95 | 0.0003% | +5.67% | 0.25% | Nil | 0.0000% | — | 0.00% | +8.95 | #5635 | | FY 2022-23 | 6.14 | 0.0002% | −31.40% | 0.15% | Nil | 0.0000% | — | 0.00% | +6.14 | #6229 | | FY 2023-24 | 5.57 | 0.0002% | −9.28% | 0.11% | Nil | 0.0000% | — | 0.00% | +5.57 | #6458 | | FY 2024-25 | 2.95 | 0.0001% | −47.04% | 0.06% | Nil | 0.0000% | — | 0.00% | +2.95 | #7214 | - CAGR (7-year): exports -15.72%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 12072100 export-import analysis ### Export decline: -15.72% CAGR over 7 years India's exports under HSN Code 12072100 have declined at a compound annual rate of -15.72% over 7 fiscal years, falling from ₹8.23 Crore in FY 2018-19 to ₹2.95 Crore in FY 2024-25. ### HSN Code 12072100 ranked #7214 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 12072100 ranks #7214 out of 12657 HSN codes by total export value. Within Sub-Chapter 1207, it ranks #15 of 22. By trade surplus, it ranks #4042 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 12072100 exports The strongest single-year export movement for HSN Code 12072100 was recorded in FY 2019-20, when exports surged by 65.01% over the prior year. ### India maintains a trade surplus of ₹2.95 Crore in HSN Code 12072100 goods In FY 2024-25, India's exports of ₹2.95 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹2.95 Crore — ranking #4042 of 12657 by surplus magnitude. ### HSN Code 12072100 contributes 0.06% of Sub-Chapter 1207 exports — ranked #15 Among the 22 HSN codes under Sub-Chapter 1207, HSN Code 12072100 ranks #15 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## Related HSN Codes in Sub-Chapter 1207 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 12074090: Sesamum Seeds\| Other](https://busy.in/hsn/hsn-12074090/) | ₹4,023 Cr | | #2 | [HSN Code 12079990: Other (non-seed)](https://busy.in/hsn/hsn-12079990/) | ₹178 Cr | | #3 | [HSN Code 12075090: Other Mustard Seeds](https://busy.in/hsn/hsn-12075090/) | ₹166 Cr | | #4 | [HSN Code 12074010: Sesamum Seeds\| Of Seed Quality](https://busy.in/hsn/hsn-12074010/) | ₹131 Cr | | #5 | [HSN Code 12077010: Melon Seeds \| Of Seed Quality](https://busy.in/hsn/hsn-12077010/) | ₹70 Cr | | #6 | [HSN Code 12079930: Niger seed](https://busy.in/hsn/hsn-12079930/) | ₹61 Cr | | #7 | [HSN Code 12077090: Melon Seeds \| Other](https://busy.in/hsn/hsn-12077090/) | ₹34 Cr | | #8 | [HSN Code 12073010: Castor seeds (Seed quality)](https://busy.in/hsn/hsn-12073010/) | ₹20 Cr | | #8 | [HSN Code 12073090: Castor seeds (Other)](https://busy.in/hsn/hsn-12073090/) | ₹20 Cr | | #10 | [HSN Code 12076090: Safflower (Carthamus tinctorius) seeds : Other](https://busy.in/hsn/hsn-12076090/) | ₹12 Cr | | #15 | HSN Code 12072100: Cotton Seeds (Seed Quality) (this hsn code) | ₹3 Cr |