---
title: "HSN Code for Sugar Beet Seeds | HSN 12091000 GST Rate"
description: "Find HSN and GST Rates for 12091000 related to Sugar Beet Seeds with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-12091000/"
---

# HSN Code 12091000: Sugar Beet Seeds

- [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 1209: Seeds & fruit for sowing](https://busy.in/hsn/sub-chapter-1209/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Sugar beet seeds | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 12091000 ?

It includes Sugar Beet Seeds

### Do e‑way bill and e‑invoice apply for Sugar Beet Seeds?

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 Sugar Beet Seeds?

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.

### Any common misclassification issue with Sugar Beet Seeds?

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 should mixed supplies be billed when Sugar Beet Seeds is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sugar Beet Seeds; Nil for exempt items if applicable).

### How much GST applies to Sugar Beet Seeds?

Under HSN 12091000, Sugar Beet Seeds attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

## India's trade performance: HSN Code 12091000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−88.06% YoY) — 0.0000% of India's total exports
- Imports: ₹5 Cr (+435.00% YoY) — 0.0001% of India's total imports
- Trade balance: −₹5 Cr (Deficit); surplus rank #8643 of 12657 HSN codes
- Share of Sub-Chapter 1209: 0.01% of its exports; import side 0.35%
- Rank within Sub-Chapter 1209: #16 of 20 by export value; import-side #14

### Key metrics

- Export CAGR: -21.04% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9843 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +143.18% in FY 2020-21
- Contribution to Sub-Ch. 1209: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 12091000

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. 1209 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1209 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.04% | 2.11 | 0.0001% | — | 0.25% | −1.78 | #8468 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +33.33% | 0.06% | 4.00 | 0.0001% | +89.57% | 0.45% | −3.56 | #8291 |
| FY 2020-21 | 1.07 | 0.0000% | +143.18% | 0.12% | 1.81 | 0.0001% | −54.75% | 0.17% | −0.74 | #7611 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −13.08% | 0.11% | 4.97 | 0.0001% | +174.59% | 0.48% | −4.04 | #8048 |
| FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | 4.53 | 0.0001% | −8.85% | 0.38% | −4.53 | — |
| FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.06% | 1.00 | 0.0000% | −77.92% | 0.07% | −0.33 | #8575 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −88.06% | 0.01% | 5.35 | 0.0001% | +435.00% | 0.35% | −5.27 | #9843 |

- CAGR (7-year): exports -21.04%/yr, imports 16.77%/yr (consistently Deficit)

## Key trade insights: HSN Code 12091000 export-import analysis

### Export decline: -21.04% CAGR over 7 years

India's exports under HSN Code 12091000 have declined at a compound annual rate of -21.04% over 7 fiscal years, falling from ₹0.33 Crore in FY 2018-19 to ₹0.08 Crore in FY 2024-25.

### HSN Code 12091000 ranked #9843 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 12091000 ranks #9843 out of 12657 HSN codes by total export value. Within Sub-Chapter 1209, it ranks #16 of 20. By trade surplus, it ranks #8643 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 12091000 exports

The strongest single-year export movement for HSN Code 12091000 was recorded in FY 2020-21, when exports surged by 143.18% over the prior year.

### India records a trade deficit of ₹5.27 Crore in HSN Code 12091000 goods

In FY 2024-25, India's imports of ₹5.35 Cr exceeded exports of ₹0.08 Cr, resulting in a trade deficit of ₹5.27 Crore — ranking #8643 of 12657 by surplus magnitude.

### Import growth of 16.77% CAGR signals rising demand for Sugar Beet Seeds

India's imports under HSN Code 12091000 have grown at 16.77% CAGR, reaching ₹5.35 Crore in FY 2024-25.

### HSN Code 12091000 contributes 0.01% of Sub-Chapter 1209 exports — ranked #16

Among the 20 HSN codes under Sub-Chapter 1209, HSN Code 12091000 ranks #16 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.35% share (rank #14).

## Related HSN Codes in Sub-Chapter 1209

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 12099190: Other \| Vegetable Seeds](https://busy.in/hsn/hsn-12099190/) | ₹597 Cr |
| #2 | [HSN Code 12099160: Other \| Vegetable Seeds](https://busy.in/hsn/hsn-12099160/) | ₹275 Cr |
| #3 | [HSN Code 12099990: Seeds, Fruits and Spores Used for Sowing \| Other](https://busy.in/hsn/hsn-12099990/) | ₹144 Cr |
| #4 | [HSN Code 12099170: Vegetable seeds: Chilly](https://busy.in/hsn/hsn-12099170/) | ₹124 Cr |
| #5 | [HSN Code 12099910: Fruit seeds for planting](https://busy.in/hsn/hsn-12099910/) | ₹72 Cr |
| #6 | [HSN Code 12093000: Flower seeds](https://busy.in/hsn/hsn-12093000/) | ₹37 Cr |
| #7 | [HSN Code 12099130: Other \| Vegetable Seeds](https://busy.in/hsn/hsn-12099130/) | ₹29 Cr |
| #8 | [HSN Code 12092100: Seeds of forage plants : Lucerne (alfalfa) seeds](https://busy.in/hsn/hsn-12092100/) | ₹25 Cr |
| #9 | [HSN Code 12099150: Other \| Vegetable Seeds](https://busy.in/hsn/hsn-12099150/) | ₹11 Cr |
| #10 | [HSN Code 12099120: Other \| Rifampicin And Its Salts](https://busy.in/hsn/hsn-12099120/) | ₹10 Cr |
| #16 | HSN Code 12091000: Sugar Beet Seeds (this hsn code) | < ₹1 Crore |