--- title: "HSN Code for Seeds Of Forage Plants | Fescue Seeds | HSN 12092300 GST Rate" description: "Find HSN and GST Rates for 12092300 related to Seeds Of Forage Plants | Fescue Seeds with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-12092300/" --- # HSN Code 12092300: Seeds Of Forage Plants | Fescue 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 | | --- | --- | --- | --- | --- | | Seeds of forage plants : Fescue seeds | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 12092300 ? It includes Seeds Of Forage Plants | Fescue Seeds ### How much GST applies to Seeds Of Forage Plants / Fescue Seeds? Under HSN 12092300, Seeds Of Forage Plants / Fescue Seeds attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Do e‑way bill and e‑invoice apply for Seeds Of Forage Plants / Fescue 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. ### Any common misclassification issue with Seeds Of Forage Plants / Fescue 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. ### Does packaging or labelling change the GST for Seeds Of Forage Plants / Fescue 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. ### How should mixed supplies be billed when Seeds Of Forage Plants / Fescue Seeds is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Seeds Of Forage Plants / Fescue Seeds; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Seeds Of Forage Plants / Fescue Seeds? 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. ## India's trade performance: HSN Code 12092300 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (+150.00% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7525 of 12657 HSN codes - Share of Sub-Chapter 1209: 0.00% of its exports; import side 0.02% ### Key metrics - Peak growth year: −100.00% in FY 2020-21 - Contribution to Sub-Ch. 1209: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 12092300 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 | Nil | 0.0000% | — | 0.00% | 4.21 | 0.0001% | — | 0.50% | −4.21 | — | | FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.04% | 4.01 | 0.0001% | −4.75% | 0.45% | −3.73 | #8609 | | FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | 6.04 | 0.0002% | +50.62% | 0.57% | −6.04 | — | | FY 2021-22 | 1.57 | 0.0001% | — | 0.19% | < ₹1 Crore | 0.0000% | −99.17% | 0.00% | +1.52 | #7578 | | FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — | | FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.08 | #10338 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +150.00% | 0.02% | −0.25 | — | - CAGR (7-year): exports —/yr, imports -37.54%/yr (consistently Deficit) ## Key trade insights: HSN Code 12092300 export-import analysis ### Export snapshot for HSN Code 12092300 India exported ₹0.00 Crore worth of Seeds Of Forage Plants | Fescue Seeds in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2020-21 was the strongest growth year for HSN Code 12092300 exports The strongest single-year export movement for HSN Code 12092300 was recorded in FY 2020-21, when exports declined by 100.00% over the prior year. ### India records a trade deficit of ₹0.25 Crore in HSN Code 12092300 goods In FY 2024-25, India's imports of ₹0.25 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.25 Crore — ranking #7525 of 12657 by surplus magnitude. ### Import growth of -37.54% CAGR signals stable import dependency for Seeds Of Forage Plants | Fescue Seeds India's imports under HSN Code 12092300 have grown at -37.54% CAGR, reaching ₹0.25 Crore in FY 2024-25. ## 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 | | — | HSN Code 12092300: Seeds Of Forage Plants \| Fescue Seeds (this hsn code) | Nil |