What products are classified under HSN 12075090 ?
It includes Other Mustard Seeds
HSN Code 12075090 represents Other Mustard Seeds under GST classification. This code helps businesses identify Other Mustard Seeds correctly for billing, taxation, and trade. With HSN Code 12075090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Mustard Seeds.
HSN Code 12075090 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 | Mustard seeds: Other | 2.5% | 2.5% | 5% | 0% |
Other Mustard 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 | |
| Cotton seeds : Other | |
| Castor oil seeds: Of seed quality | |
| Castor oil seeds: Other | |
| Sesamum seeds: Of seed quality | |
| Sesamum seeds: Other | |
| Mustard seeds: Of seed quality | |
| 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
Cotton seeds : Other
Castor oil seeds: Of seed quality
Castor oil seeds: Other
Sesamum seeds: Of seed quality
Sesamum seeds: Other
Mustard seeds: Of seed quality
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 Mustard Seeds
Under HSN 12075090, Other Mustard Seeds attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Mustard Seeds; Nil for exempt items if applicable).
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.
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.
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.
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.