--- title: "HSN Code for Sesamum Seeds| Other | HSN 12074090 GST Rate" description: "Find HSN and GST Rates for 12074090 related to Sesamum Seeds| Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-12074090/" --- # HSN Code 12074090: Sesamum Seeds| Other - [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 | | --- | --- | --- | --- | --- | | Sesamum seeds: Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 12074090 ? It includes Sesamum Seeds| Other ### How should mixed supplies be billed when Sesamum Seeds/ Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sesamum Seeds/ Other; Nil for exempt items if applicable). ### Any common misclassification issue with Sesamum Seeds/ Other? 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. ### Do e‑way bill and e‑invoice apply for Sesamum Seeds/ Other? 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 Sesamum Seeds/ Other? Under HSN 12074090, Sesamum Seeds/ Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Can we claim ITC on inputs used to trade Sesamum Seeds/ Other? 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. ## India's trade performance: HSN Code 12074090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹4,023 Cr (−6.79% YoY) — 0.1093% of India's total exports - Imports: ₹1,685 Cr (−7.77% YoY) — 0.0277% of India's total imports - Trade balance: ₹2,338 Cr (Surplus); surplus rank #152 of 12657 HSN codes - Share of Sub-Chapter 1207: 84.76% of its exports; import side 43.18% - Rank within Sub-Chapter 1207: #1 of 22 by export value; import-side #1 ### Key metrics - Export CAGR: 1.91% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #127 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +27.70% in FY 2023-24 - Contribution to Sub-Ch. 1207: 84.76% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 12074090 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 | 3,591.38 | 0.1572% | — | 88.34% | 873.50 | 0.0244% | — | 46.67% | +2,717.88 | #86 | | FY 2019-20 | 3,575.61 | 0.1624% | −0.44% | 87.67% | 1,441.66 | 0.0431% | +65.04% | 59.26% | +2,133.95 | #81 | | FY 2020-21 | 3,117.42 | 0.1449% | −12.81% | 83.06% | 910.76 | 0.0313% | −36.83% | 58.54% | +2,206.66 | #100 | | FY 2021-22 | 2,983.14 | 0.0951% | −4.31% | 84.59% | 217.85 | 0.0048% | −76.08% | 37.73% | +2,765.29 | #151 | | FY 2022-23 | 3,379.59 | 0.0933% | +13.29% | 82.44% | 814.92 | 0.0142% | +274.07% | 35.93% | +2,564.67 | #140 | | FY 2023-24 | 4,315.61 | 0.1193% | +27.70% | 87.78% | 1,826.91 | 0.0325% | +124.18% | 60.03% | +2,488.70 | #116 | | FY 2024-25 | 4,022.51 | 0.1093% | −6.79% | 84.76% | 1,684.93 | 0.0277% | −7.77% | 43.18% | +2,337.58 | #127 | - CAGR (7-year): exports 1.91%/yr, imports 11.57%/yr (consistently Surplus) ## Key trade insights: HSN Code 12074090 export-import analysis ### Consistent export growth: 1.91% CAGR over 7 years India's exports under HSN Code 12074090 have grown at a compound annual rate of 1.91% over 7 fiscal years, rising from ₹3,591.38 Crore in FY 2018-19 to ₹4,022.51 Crore in FY 2024-25. ### HSN Code 12074090 ranked #127 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 12074090 ranks #127 out of 12657 HSN codes by total export value. Within Sub-Chapter 1207, it ranks #1 of 22. By trade surplus, it ranks #152 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 12074090 exports The strongest single-year export movement for HSN Code 12074090 was recorded in FY 2023-24, when exports surged by 27.70% over the prior year. ### India maintains a trade surplus of ₹2,337.58 Crore in HSN Code 12074090 goods In FY 2024-25, India's exports of ₹4,022.51 Cr exceeded imports of ₹1,684.93 Cr, resulting in a trade surplus of ₹2,337.58 Crore — ranking #152 of 12657 by surplus magnitude. ### Import growth of 11.57% CAGR signals rising demand for Sesamum Seeds| Other India's imports under HSN Code 12074090 have grown at 11.57% CAGR, reaching ₹1,684.93 Crore in FY 2024-25. ### HSN Code 12074090 contributes 84.76% of Sub-Chapter 1207 exports — ranked #1 Among the 22 HSN codes under Sub-Chapter 1207, HSN Code 12074090 ranks #1 by export value — accounting for 84.76% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 43.18% share (rank #1). ## 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 (this hsn code) | ₹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 |