HSN Code 12099120 represents Cauliflower Seeds for Sowing under GST classification. This code helps businesses identify Cauliflower Seeds for Sowing correctly for billing, taxation, and trade. With HSN Code 12099120, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Cauliflower Seeds for Sowing.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 12099120 relates to the following description.
Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Seeds, fruit and spores, of a kind used for sowing
Other : Vegetable seeds : Of cauliflower
0%
0%
0%
0%
Exempt when supplied for sowing; 5% if the seeds are meant for any other use.
Description of Goods
Other : Vegetable seeds : Of cauliflower
Chapter
12 - Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Sub Chapter
1209 - Seeds, fruit and spores, of a kind used for sowing
CGST
0%
SGST
0%
IGST
0%
CESS
0%
Exempt when supplied for sowing; 5% if the seeds are meant for any other use.
Cauliflower Seeds for Sowing does not include products with the following descriptions.
Sugar beet seeds
Seeds of forage plants : Lucerne (alfalfa) seeds
Seeds of forage plants : Clover ( Trifolium spp. ) seeds
Seeds of forage plants : Fescue seeds
Seeds of forage plants : Kentucky blue grass ( Poa pratensis L. ) seeds
Seeds of forage plants : Rye grass ( Lolium multiflorum Lam., Lolium perenne L .) seeds
seeds, fruit and spores, of a kind used for sowing seeds of forage plants : timothy grass seed
Seeds of forage plants : Other : Australian lupin seeds
Seeds of forage plants : Other : Other
Seeds of herbaceous plants cultivated principally for their flowers
Other : Vegetable seeds : Of cabbage
Other : Vegetable seeds : Of onion
Other : Vegetable seeds : Of pea
Other : Vegetable seeds : Of raddish
Other : Vegetable seeds : Of tomato
Other : Vegetable seeds : Of chilly of genus Capsicum
Other : Vegetable seeds : Of other
Other : Other : Fruit seeds for planting or sowing
Other : Other : Other
Sugar beet seeds
Seeds of forage plants : Lucerne (alfalfa) seeds
Seeds of forage plants : Clover ( Trifolium spp. ) seeds
Seeds of forage plants : Fescue seeds
Seeds of forage plants : Kentucky blue grass ( Poa pratensis L. ) seeds
Seeds of forage plants : Rye grass ( Lolium multiflorum Lam., Lolium perenne L .) seeds
seeds, fruit and spores, of a kind used for sowing seeds of forage plants : timothy grass seed
Seeds of forage plants : Other : Australian lupin seeds
Seeds of forage plants : Other : Other
Seeds of herbaceous plants cultivated principally for their flowers
Other : Vegetable seeds : Of cabbage
Other : Vegetable seeds : Of onion
Other : Vegetable seeds : Of pea
Other : Vegetable seeds : Of raddish
Other : Vegetable seeds : Of tomato
Other : Vegetable seeds : Of chilly of genus Capsicum
Other : Vegetable seeds : Of other
Other : Other : Fruit seeds for planting or sowing
Other : Other : Other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹7 Cr
0.0002% of India’s total exports
India’s Imports
FY 2025-26₹194 Cr
0.0028% of India’s total imports
Trade Balance
FY 2025-26−₹187 Cr
Surplus rank #11342 of 12872 HSN codes
% of Sub-Chapter 1209
FY 2025-260.50%
Share of Sub-Chapter 1209’s total exports in FY 2025-26
Import side: 11.52% of Sub-Chapter 1209’s imports
Rank Within Sub-Chapter 1209
FY 2025-26#11 of 20
Position by export value among HSN codes in Sub-Chapter 1209
Import-side rank: #2 of 20
At a glance
−0.46%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#6332
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+80.95%
Peak Growth Year
FY 2022-23 · strongest single-year move
0.50%
Contribution to Sub-Ch. 1209
Share of Sub-Chapter 1209 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
−85.59
Exports
7.58 ₹ Cr
0.0003% share
— YoY
0.88% of Sub-Ch. 1209
Imports
93.17 ₹ Cr
0.0026% share
— YoY
11.15% of Sub-Ch. 1209
Balance
−80.90
Exports
6.36 ₹ Cr
0.0003% share
−16.10% YoY
0.82% of Sub-Ch. 1209
Imports
87.26 ₹ Cr
0.0026% share
−6.34% YoY
9.77% of Sub-Ch. 1209
Balance
−97.29
Exports
4.59 ₹ Cr
0.0002% share
−27.83% YoY
0.49% of Sub-Ch. 1209
Imports
101.88 ₹ Cr
0.0035% share
+16.75% YoY
9.61% of Sub-Ch. 1209
Balance
−155.66
Exports
5.04 ₹ Cr
0.0002% share
+9.80% YoY
0.60% of Sub-Ch. 1209
Imports
160.70 ₹ Cr
0.0035% share
+57.73% YoY
15.41% of Sub-Ch. 1209
Balance
−142.41
Exports
9.12 ₹ Cr
0.0003% share
+80.95% YoY
0.96% of Sub-Ch. 1209
Imports
151.53 ₹ Cr
0.0026% share
−5.71% YoY
12.66% of Sub-Ch. 1209
Balance
−234.33
Exports
8.57 ₹ Cr
0.0002% share
−6.03% YoY
0.78% of Sub-Ch. 1209
Imports
242.90 ₹ Cr
0.0043% share
+60.30% YoY
17.44% of Sub-Ch. 1209
Balance
−184.22
Exports
10.33 ₹ Cr
0.0003% share
+20.54% YoY
0.77% of Sub-Ch. 1209
Imports
194.55 ₹ Cr
0.0032% share
−19.91% YoY
12.55% of Sub-Ch. 1209
Balance
−187.14
Exports
7.34 ₹ Cr
0.0002% share
−28.94% YoY
0.50% of Sub-Ch. 1209
Imports
194.48 ₹ Cr
0.0028% share
−0.04% YoY
11.52% of Sub-Ch. 1209
CAGR · 8-Year
Exports
−0.46% /yr
Imports
11.09% /yr
reference, FY 2025-26
Export
₹1,455.39 Cr
Import
₹1,687.61 Cr
Trade Balance
−232.22
India's exports under HSN Code 12099120 have declined at a compound annual rate of −0.46% over 8 fiscal years, falling from ₹7.58 Crore in FY 2018-19 to ₹7.34 Crore in FY 2025-26.
In FY 2025-26, HSN Code 12099120 ranks #6332 out of 12872 HSN codes by total export value. Within Sub-Chapter 1209, it ranks #11 of 20. By trade surplus, it ranks #11342 of 12872.
The strongest single-year export movement for HSN Code 12099120 was recorded in FY 2022-23, when exports surged by 80.95% over the prior year.
In FY 2025-26, India's imports of ₹194.48 Cr exceeded exports of ₹7.34 Cr, resulting in a trade deficit of ₹187.14 Crore — ranking #11342 of 12872 by surplus magnitude.
India's imports under HSN Code 12099120 have grown at 11.09% CAGR, reaching ₹194.48 Crore in FY 2025-26.
Among the 20 HSN codes under Sub-Chapter 1209, HSN Code 12099120 ranks #11 by export value — accounting for 0.50% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 11.52% share (rank #2).
Clear answers to common queries about HSN Code 12099120 and GST compliance.
It includes Cauliflower Seeds for Sowing
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.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Rifampicin And Its Salts; Nil for exempt items if applicable).