--- title: "HSN Code for Niger seed | HSN 12079930 GST Rate" description: "Find HSN and GST Rates for 12079930 related to Niger seed with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-12079930/" --- # HSN Code 12079930: Niger seed - [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 | | --- | --- | --- | --- | --- | | Other : Other : Niger seed (other than of seed quality) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 12079930 ? It includes Niger seed ### How should mixed supplies be billed when Niger seed is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Niger seed; Nil for exempt items if applicable). ### Any common misclassification issue with Niger seed? 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. ### How much GST applies to Niger seed? Under HSN 12079930, Niger seed attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Does packaging or labelling change the GST for Niger seed? 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. ### Can we claim ITC on inputs used to trade Niger seed? 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 Niger seed? 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. ## India's trade performance: HSN Code 12079930 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹61 Cr (+13.10% YoY) — 0.0017% of India's total exports - Imports: ₹33 Cr (+95.94% YoY) — 0.0005% of India's total imports - Trade balance: ₹28 Cr (Surplus); surplus rank #2598 of 12657 HSN codes - Share of Sub-Chapter 1207: 1.29% of its exports; import side 0.85% - Rank within Sub-Chapter 1207: #6 of 22 by export value; import-side #5 ### Key metrics - Export CAGR: -7.19% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3349 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +51.15% in FY 2020-21 - Contribution to Sub-Ch. 1207: 1.29% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 12079930 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 | 95.50 | 0.0042% | — | 2.35% | 40.62 | 0.0011% | — | 2.17% | +54.88 | #2073 | | FY 2019-20 | 106.01 | 0.0048% | +11.01% | 2.60% | 24.43 | 0.0007% | −39.86% | 1.00% | +81.58 | #1945 | | FY 2020-21 | 160.23 | 0.0074% | +51.15% | 4.27% | 40.71 | 0.0014% | +66.64% | 2.62% | +119.52 | #1596 | | FY 2021-22 | 61.77 | 0.0020% | −61.45% | 1.75% | 40.65 | 0.0009% | −0.15% | 7.04% | +21.12 | #3071 | | FY 2022-23 | 83.00 | 0.0023% | +34.37% | 2.02% | 8.19 | 0.0001% | −79.85% | 0.36% | +74.81 | #2797 | | FY 2023-24 | 53.96 | 0.0015% | −34.99% | 1.10% | 16.99 | 0.0003% | +107.45% | 0.56% | +36.97 | #3417 | | FY 2024-25 | 61.03 | 0.0017% | +13.10% | 1.29% | 33.29 | 0.0005% | +95.94% | 0.85% | +27.74 | #3349 | - CAGR (7-year): exports -7.19%/yr, imports -3.26%/yr (consistently Surplus) ## Key trade insights: HSN Code 12079930 export-import analysis ### Export decline: -7.19% CAGR over 7 years India's exports under HSN Code 12079930 have declined at a compound annual rate of -7.19% over 7 fiscal years, falling from ₹95.50 Crore in FY 2018-19 to ₹61.03 Crore in FY 2024-25. ### HSN Code 12079930 ranked #3349 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 12079930 ranks #3349 out of 12657 HSN codes by total export value. Within Sub-Chapter 1207, it ranks #6 of 22. By trade surplus, it ranks #2598 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 12079930 exports The strongest single-year export movement for HSN Code 12079930 was recorded in FY 2020-21, when exports surged by 51.15% over the prior year. ### India maintains a trade surplus of ₹27.74 Crore in HSN Code 12079930 goods In FY 2024-25, India's exports of ₹61.03 Cr exceeded imports of ₹33.29 Cr, resulting in a trade surplus of ₹27.74 Crore — ranking #2598 of 12657 by surplus magnitude. ### Import growth of -3.26% CAGR signals stable import dependency for Niger seed India's imports under HSN Code 12079930 have grown at -3.26% CAGR, reaching ₹33.29 Crore in FY 2024-25. ### HSN Code 12079930 contributes 1.29% of Sub-Chapter 1207 exports — ranked #6 Among the 22 HSN codes under Sub-Chapter 1207, HSN Code 12079930 ranks #6 by export value — accounting for 1.29% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.85% share (rank #5). ## 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 (this hsn code) | ₹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 |