HSN Code 12072100: Cotton Seeds (Seed Quality)

HSN Code 12072100 represents Cotton Seeds (Seed Quality) under GST classification. This code helps businesses identify Cotton Seeds (Seed Quality) correctly for billing, taxation, and trade. With HSN Code 12072100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Cotton Seeds (Seed Quality).

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Description of Goods for HSN Code 12072100

HSN Code 12072100 relates to the following description.

Description of Goods

Cotton seeds : Seed

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

CGST

0%

SGST

0%

IGST

0%

CESS

0%

What does HSN Code 12072100 not include?

Cotton Seeds (Seed Quality) does not include products with the following descriptions.

other oil seeds and oleaginous fruits, whether or not broken cotton seeds : of seed quality

other oil seeds and oleaginous fruits, whether or not broken cotton seeds : other

India’s Trade Performance — HSN Code 12072100 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹3 Cr

−47.04% vs FY 2023-24

0.0001% of India’s total exports

India’s Imports

FY 2024-25

Nil

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹3 Cr

Trade Surplus

Surplus rank #4042 of 12657 HSN codes

% of Sub-Chapter 1207

FY 2024-25

0.06%

Share of Sub-Chapter 1207’s total exports in FY 2024-25

Import side: 0.00% of Sub-Chapter 1207’s imports

Rank Within Sub-Chapter 1207

FY 2024-25

#15 of 22

Position by export value among HSN codes in Sub-Chapter 1207

At a glance

−15.72%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#7214

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+65.01%

Peak Growth Year

FY 2019-20 · strongest single-year move

0.06%

Contribution to Sub-Ch. 1207

Share of Sub-Chapter 1207 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #5231

Balance

+8.23

Exports

8.23 ₹ Cr

0.0004% share

YoY

0.20% of Sub-Ch. 1207

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 1207

FY 2019-20 Exp. Rank #4628

Balance

+13.58

Exports

13.58 ₹ Cr

0.0006% share

+65.01% YoY

0.33% of Sub-Ch. 1207

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 1207

FY 2020-21 Exp. Rank #5301

Balance

+8.47

Exports

8.47 ₹ Cr

0.0004% share

−37.63% YoY

0.23% of Sub-Ch. 1207

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 1207

FY 2021-22 Exp. Rank #5635

Balance

+8.95

Exports

8.95 ₹ Cr

0.0003% share

+5.67% YoY

0.25% of Sub-Ch. 1207

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 1207

FY 2022-23 Exp. Rank #6229

Balance

+6.14

Exports

6.14 ₹ Cr

0.0002% share

−31.40% YoY

0.15% of Sub-Ch. 1207

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 1207

FY 2023-24 Exp. Rank #6458

Balance

+5.57

Exports

5.57 ₹ Cr

0.0002% share

−9.28% YoY

0.11% of Sub-Ch. 1207

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 1207

FY 2024-25 Exp. Rank #7214

Balance

+2.95

Exports

2.95 ₹ Cr

0.0001% share

−47.04% YoY

0.06% of Sub-Ch. 1207

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 1207

CAGR · 7-Year

Exports

−15.72% /yr

Imports

Consistently Surplus
Sub-Chapter 1207 total

reference, FY 2024-25

Export

₹4,745.99 Cr

Import

₹3,901.82 Cr

Trade Balance

+844.17

Peak export growth year Latest available data Not available YoY = change vs previous FY

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.

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Frequently Asked Questions

Clear answers to common queries about HSN Code 12072100 and GST compliance.

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).

Important Disclaimer

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.