--- title: "HSN Code for Other Cotton Seeds | HSN 12072900 GST Rate" description: "Find HSN and GST Rates for 12072900 related to Other Cotton Seeds with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-12072900/" --- # HSN Code 12072900: Other Cotton Seeds - [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 : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 12072900 ? It includes Other Cotton Seeds ### How should mixed supplies be billed when Other Cotton Seeds is sold with other items? 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). ### Can we claim ITC on inputs used to trade Other Cotton Seeds? 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. ### Do e‑way bill and e‑invoice apply for Other Cotton Seeds? 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. ### How much GST applies to Other Cotton Seeds? Under HSN 12072900, Other Cotton Seeds attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Other Cotton Seeds? 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. ## India's trade performance: HSN Code 12072900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (−1.52% YoY) — 0.0001% of India's total exports - Imports: < ₹1 Crore (+58.33% YoY) — 0.0000% of India's total imports - Trade balance: ₹4 Cr (Surplus); surplus rank #3813 of 12657 HSN codes - Share of Sub-Chapter 1207: 0.11% of its exports; import side 0.02% - Rank within Sub-Chapter 1207: #12 of 22 by export value; import-side #10 ### Key metrics - Export CAGR: 18.58% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6565 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +499.47% in FY 2019-20 - Contribution to Sub-Ch. 1207: 0.11% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 12072900 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 | 1.87 | 0.0001% | — | 0.05% | 15.12 | 0.0004% | — | 0.81% | −13.25 | #7028 | | FY 2019-20 | 11.21 | 0.0005% | +499.47% | 0.27% | 15.52 | 0.0005% | +2.65% | 0.64% | −4.31 | #4859 | | FY 2020-21 | 14.80 | 0.0007% | +32.03% | 0.39% | < ₹1 Crore | 0.0000% | −96.52% | 0.03% | +14.26 | #4591 | | FY 2021-22 | 6.15 | 0.0002% | −58.45% | 0.17% | Nil | 0.0000% | −100.00% | 0.00% | +6.15 | #6097 | | FY 2022-23 | 9.49 | 0.0003% | +54.31% | 0.23% | < ₹1 Crore | 0.0000% | — | 0.00% | +9.47 | #5696 | | FY 2023-24 | 5.28 | 0.0001% | −44.36% | 0.11% | < ₹1 Crore | 0.0000% | +2,900.00% | 0.02% | +4.68 | #6516 | | FY 2024-25 | 5.20 | 0.0001% | −1.52% | 0.11% | < ₹1 Crore | 0.0000% | +58.33% | 0.02% | +4.25 | #6565 | - CAGR (7-year): exports 18.58%/yr, imports -36.95%/yr (consistently Surplus) ## Key trade insights: HSN Code 12072900 export-import analysis ### Consistent export growth: 18.58% CAGR over 7 years India's exports under HSN Code 12072900 have grown at a compound annual rate of 18.58% over 7 fiscal years, rising from ₹1.87 Crore in FY 2018-19 to ₹5.20 Crore in FY 2024-25. ### HSN Code 12072900 ranked #6565 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 12072900 ranks #6565 out of 12657 HSN codes by total export value. Within Sub-Chapter 1207, it ranks #12 of 22. By trade surplus, it ranks #3813 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 12072900 exports The strongest single-year export movement for HSN Code 12072900 was recorded in FY 2019-20, when exports surged by 499.47% over the prior year. ### India maintains a trade surplus of ₹4.25 Crore in HSN Code 12072900 goods In FY 2024-25, India's exports of ₹5.20 Cr exceeded imports of ₹0.95 Cr, resulting in a trade surplus of ₹4.25 Crore — ranking #3813 of 12657 by surplus magnitude. ### Import growth of -36.95% CAGR signals stable import dependency for Other Cotton Seeds India's imports under HSN Code 12072900 have grown at -36.95% CAGR, reaching ₹0.95 Crore in FY 2024-25. ### HSN Code 12072900 contributes 0.11% of Sub-Chapter 1207 exports — ranked #12 Among the 22 HSN codes under Sub-Chapter 1207, HSN Code 12072900 ranks #12 by export value — accounting for 0.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #10). ## 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 | | #12 | HSN Code 12072900: Other Cotton Seeds (this hsn code) | ₹5 Cr |