What products are classified under HSN 12079990 ?
It includes Other (non-seed)
HSN Code 12079990 represents Other (non-seed) under GST classification. This code helps businesses identify Other (non-seed) correctly for billing, taxation, and trade. With HSN Code 12079990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other (non-seed).
HSN Code 12079990 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 | Other : Other : Other (other than of seed quality) | 2.5% | 2.5% | 5% | 0% |
Description of goods
Other : Other : Other (other than of seed quality)
Chapter
12 – Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Sub Chapter
1207 – Other oil seeds and oleaginous fruits whether or not broken
Other (non-seed) 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 | |
| Mustard seeds: Other | |
| 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) |
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
Mustard seeds: Other
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)
It includes Other (non-seed)
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other (non-seed); Nil for exempt items if applicable).
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.
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.
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.
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.
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.