--- title: "HSN Code for Other (non-seed) | HSN 12079990 GST Rate" description: "Find HSN and GST Rates for 12079990 related to Other (non-seed) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-12079990/" --- # HSN Code 12079990: Other (non-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 : Other (other than of seed quality) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 12079990 ? It includes Other (non-seed) ### How should mixed supplies be billed when Other (non-seed) is sold with other items? 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). ### Do e‑way bill and e‑invoice apply for Other (non-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. ### Does packaging or labelling change the GST for Other (non-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 Other (non-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. ### Any common misclassification issue with Other (non-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. ## India's trade performance: HSN Code 12079990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹178 Cr (+60.50% YoY) — 0.0048% of India's total exports - Imports: ₹708 Cr (+95.12% YoY) — 0.0116% of India's total imports - Trade balance: −₹530 Cr (Deficit); surplus rank #11937 of 12657 HSN codes - Share of Sub-Chapter 1207: 3.75% of its exports; import side 18.14% - Rank within Sub-Chapter 1207: #2 of 22 by export value; import-side #3 ### Key metrics - Export CAGR: 45.30% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1959 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +142.89% in FY 2021-22 - Contribution to Sub-Ch. 1207: 3.75% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 12079990 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 | 18.89 | 0.0008% | — | 0.46% | 180.97 | 0.0050% | — | 9.67% | −162.08 | #4174 | | FY 2019-20 | 12.84 | 0.0006% | −32.03% | 0.31% | 152.24 | 0.0045% | −15.88% | 6.26% | −139.40 | #4691 | | FY 2020-21 | 23.76 | 0.0011% | +85.05% | 0.63% | 157.07 | 0.0054% | +3.17% | 10.10% | −133.31 | #3964 | | FY 2021-22 | 57.71 | 0.0018% | +142.89% | 1.64% | 148.37 | 0.0032% | −5.54% | 25.70% | −90.66 | #3172 | | FY 2022-23 | 76.50 | 0.0021% | +32.56% | 1.87% | 204.20 | 0.0036% | +37.63% | 9.00% | −127.70 | #2902 | | FY 2023-24 | 110.75 | 0.0031% | +44.77% | 2.25% | 362.72 | 0.0065% | +77.63% | 11.92% | −251.97 | #2448 | | FY 2024-25 | 177.75 | 0.0048% | +60.50% | 3.75% | 707.75 | 0.0116% | +95.12% | 18.14% | −530.00 | #1959 | - CAGR (7-year): exports 45.30%/yr, imports 25.52%/yr (consistently Deficit) ## Key trade insights: HSN Code 12079990 export-import analysis ### Consistent export growth: 45.30% CAGR over 7 years India's exports under HSN Code 12079990 have grown at a compound annual rate of 45.30% over 7 fiscal years, rising from ₹18.89 Crore in FY 2018-19 to ₹177.75 Crore in FY 2024-25. ### HSN Code 12079990 ranked #1959 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 12079990 ranks #1959 out of 12657 HSN codes by total export value. Within Sub-Chapter 1207, it ranks #2 of 22. By trade surplus, it ranks #11937 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 12079990 exports The strongest single-year export movement for HSN Code 12079990 was recorded in FY 2021-22, when exports surged by 142.89% over the prior year. ### India records a trade deficit of ₹530.00 Crore in HSN Code 12079990 goods In FY 2024-25, India's imports of ₹707.75 Cr exceeded exports of ₹177.75 Cr, resulting in a trade deficit of ₹530.00 Crore — ranking #11937 of 12657 by surplus magnitude. ### Import growth of 25.52% CAGR signals rising demand for Other (non-seed) India's imports under HSN Code 12079990 have grown at 25.52% CAGR, reaching ₹707.75 Crore in FY 2024-25. ### HSN Code 12079990 contributes 3.75% of Sub-Chapter 1207 exports — ranked #2 Among the 22 HSN codes under Sub-Chapter 1207, HSN Code 12079990 ranks #2 by export value — accounting for 3.75% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 18.14% share (rank #3). ## 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) (this hsn code) | ₹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 |