HSN Code 12079990 represents Other Oil Seeds and Oleaginous Fruits, Excluding Seed Quality under GST classification. This code helps businesses identify Other Oil Seeds and Oleaginous Fruits, Excluding Seed Quality correctly for billing, taxation, and trade. With HSN Code 12079990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Oil Seeds and Oleaginous Fruits, Excluding Seed Quality.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 12079990 relates to the following description.
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
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Other Oil Seeds and Oleaginous Fruits, Excluding Seed Quality does not include products with the following descriptions.
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)
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹538 Cr
0.0138% of India’s total exports
India’s Imports
FY 2025-26₹854 Cr
0.0125% of India’s total imports
Trade Balance
FY 2025-26−₹317 Cr
Surplus rank #11714 of 12872 HSN codes
% of Sub-Chapter 1207
FY 2025-2611.17%
Share of Sub-Chapter 1207’s total exports in FY 2025-26
Import side: 30.78% of Sub-Chapter 1207’s imports
Rank Within Sub-Chapter 1207
FY 2025-26#2 of 22
Position by export value among HSN codes in Sub-Chapter 1207
Import-side rank: #2 of 22
At a glance
61.34%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#1045
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+202.45%
Peak Growth Year
FY 2025-26 · strongest single-year move
11.17%
Contribution to Sub-Ch. 1207
Share of Sub-Chapter 1207 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−162.08
Exports
18.89 ₹ Cr
0.0008% share
— YoY
0.46% of Sub-Ch. 1207
Imports
180.97 ₹ Cr
0.0050% share
— YoY
9.67% of Sub-Ch. 1207
Balance
−139.40
Exports
12.84 ₹ Cr
0.0006% share
−32.03% YoY
0.31% of Sub-Ch. 1207
Imports
152.24 ₹ Cr
0.0045% share
−15.88% YoY
6.26% of Sub-Ch. 1207
Balance
−133.31
Exports
23.76 ₹ Cr
0.0011% share
+85.05% YoY
0.63% of Sub-Ch. 1207
Imports
157.07 ₹ Cr
0.0054% share
+3.17% YoY
10.10% of Sub-Ch. 1207
Balance
−90.66
Exports
57.71 ₹ Cr
0.0018% share
+142.89% YoY
1.64% of Sub-Ch. 1207
Imports
148.37 ₹ Cr
0.0032% share
−5.54% YoY
25.70% of Sub-Ch. 1207
Balance
−127.70
Exports
76.50 ₹ Cr
0.0021% share
+32.56% YoY
1.87% of Sub-Ch. 1207
Imports
204.20 ₹ Cr
0.0036% share
+37.63% YoY
9.00% of Sub-Ch. 1207
Balance
−251.97
Exports
110.75 ₹ Cr
0.0031% share
+44.77% YoY
2.25% of Sub-Ch. 1207
Imports
362.72 ₹ Cr
0.0065% share
+77.63% YoY
11.92% of Sub-Ch. 1207
Balance
−530.00
Exports
177.75 ₹ Cr
0.0048% share
+60.50% YoY
3.75% of Sub-Ch. 1207
Imports
707.75 ₹ Cr
0.0116% share
+95.12% YoY
18.14% of Sub-Ch. 1207
Balance
−316.58
Exports
537.60 ₹ Cr
0.0138% share
+202.45% YoY
11.17% of Sub-Ch. 1207
Imports
854.18 ₹ Cr
0.0125% share
+20.69% YoY
30.78% of Sub-Ch. 1207
CAGR · 8-Year
Exports
61.34% /yr
Imports
24.82% /yr
reference, FY 2025-26
Export
₹4,810.81 Cr
Import
₹2,774.97 Cr
Trade Balance
+2,035.84
India's exports under HSN Code 12079990 have grown at a compound annual rate of 61.34% over 8 fiscal years, rising from ₹18.89 Crore in FY 2018-19 to ₹537.60 Crore in FY 2025-26.
In FY 2025-26, HSN Code 12079990 ranks #1045 out of 12872 HSN codes by total export value. Within Sub-Chapter 1207, it ranks #2 of 22. By trade surplus, it ranks #11714 of 12872.
The strongest single-year export movement for HSN Code 12079990 was recorded in FY 2025-26, when exports surged by 202.45% over the prior year.
In FY 2025-26, India's imports of ₹854.18 Cr exceeded exports of ₹537.60 Cr, resulting in a trade deficit of ₹316.58 Crore — ranking #11714 of 12872 by surplus magnitude.
India's imports under HSN Code 12079990 have grown at 24.82% CAGR, reaching ₹854.18 Crore in FY 2025-26.
Among the 22 HSN codes under Sub-Chapter 1207, HSN Code 12079990 ranks #2 by export value — accounting for 11.17% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 30.78% share (rank #2).
Clear answers to common queries about HSN Code 12079990 and GST compliance.
It includes Other Oil Seeds and Oleaginous Fruits, Excluding Seed Quality
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Oil Seeds and Oleaginous Fruits, Excluding Seed Quality; 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.