What products are classified under HSN 12072900 ?
It includes Other Cotton Seeds
HSN Code 12072900 represents Other Cotton Seeds under GST classification. This code helps businesses identify Other Cotton Seeds correctly for billing, taxation, and trade. With HSN Code 12072900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Cotton Seeds.
HSN Code 12072900 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 | Cotton seeds : Other | 2.5% | 2.5% | 5% | 0% |
Other Cotton Seeds 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 : of seed quality | |
| other oil seeds and oleaginous fruits, whether or not broken cotton seeds : other | |
| Cotton seeds : Seed | |
| 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 : of seed quality
other oil seeds and oleaginous fruits, whether or not broken cotton seeds : other
Cotton seeds : Seed
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 Other Cotton Seeds
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Cotton Seeds; Nil for exempt items if applicable).
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.
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.
Under HSN 12072900, Other Cotton Seeds attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.