--- title: "HSN Code for Kokam (non-seed)0 | HSN 12079940 GST Rate" description: "Find HSN and GST Rates for 12079940 related to Kokam (non-seed)0 with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-12079940/" --- # HSN Code 12079940: Kokam (non-seed)0 - [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 : Kokam (other than of seed quality) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 12079940 ? It includes Kokam (non-seed)0 ### Any common misclassification issue with Kokam (non-seed)0? 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. ### Does packaging or labelling change the GST for Kokam (non-seed)0? 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 Kokam (non-seed)0? 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. ### How should mixed supplies be billed when Kokam (non-seed)0 is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Kokam (non-seed)0; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Kokam (non-seed)0? 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 12079940 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (+72.08% YoY) — 0.0001% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹3 Cr (Surplus); surplus rank #4102 of 12657 HSN codes - Share of Sub-Chapter 1207: 0.06% of its exports; import side 0.00% - Rank within Sub-Chapter 1207: #16 of 22 by export value ### Key metrics - Export CAGR: 25.45% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7328 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +72.08% in FY 2024-25 - Contribution to Sub-Ch. 1207: 0.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 12079940 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 Crore | 0.0000% | — | 0.02% | Nil | 0.0000% | — | 0.00% | +0.68 | #7938 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +17.65% | 0.02% | 2.66 | 0.0001% | — | 0.11% | −1.86 | #7800 | | FY 2020-21 | 1.14 | 0.0001% | +42.50% | 0.03% | 7.85 | 0.0003% | +195.11% | 0.50% | −6.71 | #7550 | | FY 2021-22 | 1.38 | 0.0000% | +21.05% | 0.04% | Nil | 0.0000% | −100.00% | 0.00% | +1.38 | #7695 | | FY 2022-23 | 1.24 | 0.0000% | −10.14% | 0.03% | Nil | 0.0000% | — | 0.00% | +1.24 | #7905 | | FY 2023-24 | 1.54 | 0.0000% | +24.19% | 0.03% | Nil | 0.0000% | — | 0.00% | +1.54 | #7836 | | FY 2024-25 | 2.65 | 0.0001% | +72.08% | 0.06% | Nil | 0.0000% | — | 0.00% | +2.65 | #7328 | - CAGR (7-year): exports 25.45%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 12079940 export-import analysis ### Consistent export growth: 25.45% CAGR over 7 years India's exports under HSN Code 12079940 have grown at a compound annual rate of 25.45% over 7 fiscal years, rising from ₹0.68 Crore in FY 2018-19 to ₹2.65 Crore in FY 2024-25. ### HSN Code 12079940 ranked #7328 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 12079940 ranks #7328 out of 12657 HSN codes by total export value. Within Sub-Chapter 1207, it ranks #16 of 22. By trade surplus, it ranks #4102 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 12079940 exports The strongest single-year export movement for HSN Code 12079940 was recorded in FY 2024-25, when exports surged by 72.08% over the prior year. ### India maintains a trade surplus of ₹2.65 Crore in HSN Code 12079940 goods In FY 2024-25, India's exports of ₹2.65 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹2.65 Crore — ranking #4102 of 12657 by surplus magnitude. ### HSN Code 12079940 contributes 0.06% of Sub-Chapter 1207 exports — ranked #16 Among the 22 HSN codes under Sub-Chapter 1207, HSN Code 12079940 ranks #16 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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 | | #16 | HSN Code 12079940: Kokam (non-seed)0 (this hsn code) | ₹3 Cr |