---
title: "HSN Code for Other | Vegetable Seeds | HSN 12099160 GST Rate"
description: "Find HSN and GST Rates for 12099160 related to Other | Vegetable Seeds with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-12099160/"
---

# HSN Code 12099160: Other | Vegetable 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 |
| --- | --- | --- | --- | --- |
| Other : Vegetable seeds : Of tomato | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 12099160 ?

It includes Other | Vegetable Seeds

### How should mixed supplies be billed when Other / Vegetable Seeds is sold with other items?

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

### Can we claim ITC on inputs used to trade Other / Vegetable 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.

### Any common misclassification issue with Other / Vegetable 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.

### Do e‑way bill and e‑invoice apply for Other / Vegetable 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 Other / Vegetable 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.

## India's trade performance: HSN Code 12099160 (FY 2024-25)

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

- Exports: ₹275 Cr (+27.47% YoY) — 0.0075% of India's total exports
- Imports: ₹21 Cr (+190.92% YoY) — 0.0003% of India's total imports
- Trade balance: ₹254 Cr (Surplus); surplus rank #1006 of 12657 HSN codes
- Share of Sub-Chapter 1209: 20.41% of its exports; import side 1.34%
- Rank within Sub-Chapter 1209: #2 of 20 by export value; import-side #9

### Key metrics

- Export CAGR: 8.01% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1527 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +27.47% in FY 2024-25
- Contribution to Sub-Ch. 1209: 20.41% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 12099160

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 | 173.19 | 0.0076% | — | 19.99% | 19.86 | 0.0006% | — | 2.38% | +153.33 | #1456 |
| FY 2019-20 | 160.04 | 0.0073% | −7.59% | 20.74% | 14.62 | 0.0004% | −26.38% | 1.64% | +145.42 | #1516 |
| FY 2020-21 | 174.08 | 0.0081% | +8.77% | 18.73% | 12.48 | 0.0004% | −14.64% | 1.18% | +161.60 | #1502 |
| FY 2021-22 | 217.36 | 0.0069% | +24.86% | 25.76% | 12.40 | 0.0003% | −0.64% | 1.19% | +204.96 | #1574 |
| FY 2022-23 | 243.49 | 0.0067% | +12.02% | 25.69% | 10.70 | 0.0002% | −13.71% | 0.89% | +232.79 | #1532 |
| FY 2023-24 | 215.68 | 0.0060% | −11.42% | 19.62% | 7.16 | 0.0001% | −33.08% | 0.51% | +208.52 | #1700 |
| FY 2024-25 | 274.92 | 0.0075% | +27.47% | 20.41% | 20.83 | 0.0003% | +190.92% | 1.34% | +254.09 | #1527 |

- CAGR (7-year): exports 8.01%/yr, imports 0.80%/yr (consistently Surplus)

## Key trade insights: HSN Code 12099160 export-import analysis

### Consistent export growth: 8.01% CAGR over 7 years

India's exports under HSN Code 12099160 have grown at a compound annual rate of 8.01% over 7 fiscal years, rising from ₹173.19 Crore in FY 2018-19 to ₹274.92 Crore in FY 2024-25.

### HSN Code 12099160 ranked #1527 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 12099160 ranks #1527 out of 12657 HSN codes by total export value. Within Sub-Chapter 1209, it ranks #2 of 20. By trade surplus, it ranks #1006 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 12099160 exports

The strongest single-year export movement for HSN Code 12099160 was recorded in FY 2024-25, when exports surged by 27.47% over the prior year.

### India maintains a trade surplus of ₹254.09 Crore in HSN Code 12099160 goods

In FY 2024-25, India's exports of ₹274.92 Cr exceeded imports of ₹20.83 Cr, resulting in a trade surplus of ₹254.09 Crore — ranking #1006 of 12657 by surplus magnitude.

### Import growth of 0.80% CAGR signals stable import dependency for Other | Vegetable Seeds

India's imports under HSN Code 12099160 have grown at 0.80% CAGR, reaching ₹20.83 Crore in FY 2024-25.

### HSN Code 12099160 contributes 20.41% of Sub-Chapter 1209 exports — ranked #2

Among the 20 HSN codes under Sub-Chapter 1209, HSN Code 12099160 ranks #2 by export value — accounting for 20.41% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.34% share (rank #9).

## 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 (this hsn code) | ₹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 |