--- title: "HSN Code for Other Mustard Seeds | HSN 12075090 GST Rate" description: "Find HSN and GST Rates for 12075090 related to Other Mustard Seeds with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-12075090/" --- # HSN Code 12075090: Other Mustard 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 | | --- | --- | --- | --- | --- | | Mustard seeds: Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 12075090 ? It includes Other Mustard Seeds ### How much GST applies to 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. ### Do e‑way bill and e‑invoice apply for Other Mustard 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 should mixed supplies be billed when Other Mustard Seeds is sold with other items? 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). ### Does packaging or labelling change the GST for Other Mustard Seeds? 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. ### Any common misclassification issue with Other Mustard 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. ### Can we claim ITC on inputs used to trade Other Mustard 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. ## India's trade performance: HSN Code 12075090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹166 Cr (−15.65% YoY) — 0.0045% of India's total exports - Imports: ₹23 Cr (+598.16% YoY) — 0.0004% of India's total imports - Trade balance: ₹144 Cr (Surplus); surplus rank #1358 of 12657 HSN codes - Share of Sub-Chapter 1207: 3.51% of its exports; import side 0.58% - Rank within Sub-Chapter 1207: #3 of 22 by export value; import-side #6 ### Key metrics - Export CAGR: 11.70% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2045 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +130.58% in FY 2020-21 - Contribution to Sub-Ch. 1207: 3.51% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 12075090 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 | 85.66 | 0.0037% | — | 2.11% | < ₹1 Crore | 0.0000% | — | 0.01% | +85.46 | #2197 | | FY 2019-20 | 101.96 | 0.0046% | +19.03% | 2.50% | < ₹1 Crore | 0.0000% | −80.00% | 0.00% | +101.92 | #1998 | | FY 2020-21 | 235.10 | 0.0109% | +130.58% | 6.26% | 1.49 | 0.0001% | +3,625.00% | 0.10% | +233.61 | #1217 | | FY 2021-22 | 210.21 | 0.0067% | −10.59% | 5.96% | < ₹1 Crore | 0.0000% | −97.99% | 0.01% | +210.18 | #1605 | | FY 2022-23 | 316.77 | 0.0087% | +50.69% | 7.73% | 2.52 | 0.0000% | +8,300.00% | 0.11% | +314.25 | #1285 | | FY 2023-24 | 197.23 | 0.0055% | −37.74% | 4.01% | 3.26 | 0.0001% | +29.37% | 0.11% | +193.97 | #1796 | | FY 2024-25 | 166.37 | 0.0045% | −15.65% | 3.51% | 22.76 | 0.0004% | +598.16% | 0.58% | +143.61 | #2045 | - CAGR (7-year): exports 11.70%/yr, imports 120.14%/yr (consistently Surplus) ## Key trade insights: HSN Code 12075090 export-import analysis ### Consistent export growth: 11.70% CAGR over 7 years India's exports under HSN Code 12075090 have grown at a compound annual rate of 11.70% over 7 fiscal years, rising from ₹85.66 Crore in FY 2018-19 to ₹166.37 Crore in FY 2024-25. ### HSN Code 12075090 ranked #2045 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 12075090 ranks #2045 out of 12657 HSN codes by total export value. Within Sub-Chapter 1207, it ranks #3 of 22. By trade surplus, it ranks #1358 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 12075090 exports The strongest single-year export movement for HSN Code 12075090 was recorded in FY 2020-21, when exports surged by 130.58% over the prior year. ### India maintains a trade surplus of ₹143.61 Crore in HSN Code 12075090 goods In FY 2024-25, India's exports of ₹166.37 Cr exceeded imports of ₹22.76 Cr, resulting in a trade surplus of ₹143.61 Crore — ranking #1358 of 12657 by surplus magnitude. ### Import growth of 120.14% CAGR signals rising demand for Other Mustard Seeds India's imports under HSN Code 12075090 have grown at 120.14% CAGR, reaching ₹22.76 Crore in FY 2024-25. ### HSN Code 12075090 contributes 3.51% of Sub-Chapter 1207 exports — ranked #3 Among the 22 HSN codes under Sub-Chapter 1207, HSN Code 12075090 ranks #3 by export value — accounting for 3.51% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.58% share (rank #6). ## 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 (this hsn code) | ₹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 |