HSN Code 12099160 represents Tomato Seeds for Sowing under GST classification. This code helps businesses identify Tomato Seeds for Sowing correctly for billing, taxation, and trade. With HSN Code 12099160, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Tomato Seeds for Sowing.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 12099160 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 tomato
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 tomato
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.
Tomato 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 cauliflower
Other : Vegetable seeds : Of onion
Other : Vegetable seeds : Of pea
Other : Vegetable seeds : Of raddish
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 cauliflower
Other : Vegetable seeds : Of onion
Other : Vegetable seeds : Of pea
Other : Vegetable seeds : Of raddish
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₹303 Cr
0.0078% of India’s total exports
India’s Imports
FY 2025-26₹14 Cr
0.0002% of India’s total imports
Trade Balance
FY 2025-26₹288 Cr
Surplus rank #976 of 12872 HSN codes
% of Sub-Chapter 1209
FY 2025-2620.80%
Share of Sub-Chapter 1209’s total exports in FY 2025-26
Import side: 0.85% of Sub-Chapter 1209’s imports
Rank Within Sub-Chapter 1209
FY 2025-26#2 of 20
Position by export value among HSN codes in Sub-Chapter 1209
Import-side rank: #12 of 20
At a glance
8.30%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#1535
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+27.47%
Peak Growth Year
FY 2024-25 · strongest single-year move
20.80%
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
+153.33
Exports
173.19 ₹ Cr
0.0076% share
— YoY
19.99% of Sub-Ch. 1209
Imports
19.86 ₹ Cr
0.0006% share
— YoY
2.38% of Sub-Ch. 1209
Balance
+145.42
Exports
160.04 ₹ Cr
0.0073% share
−7.59% YoY
20.74% of Sub-Ch. 1209
Imports
14.62 ₹ Cr
0.0004% share
−26.38% YoY
1.64% of Sub-Ch. 1209
Balance
+161.60
Exports
174.08 ₹ Cr
0.0081% share
+8.77% YoY
18.73% of Sub-Ch. 1209
Imports
12.48 ₹ Cr
0.0004% share
−14.64% YoY
1.18% of Sub-Ch. 1209
Balance
+204.96
Exports
217.36 ₹ Cr
0.0069% share
+24.86% YoY
25.76% of Sub-Ch. 1209
Imports
12.40 ₹ Cr
0.0003% share
−0.64% YoY
1.19% of Sub-Ch. 1209
Balance
+232.79
Exports
243.49 ₹ Cr
0.0067% share
+12.02% YoY
25.69% of Sub-Ch. 1209
Imports
10.70 ₹ Cr
0.0002% share
−13.71% YoY
0.89% of Sub-Ch. 1209
Balance
+208.52
Exports
215.68 ₹ Cr
0.0060% share
−11.42% YoY
19.62% of Sub-Ch. 1209
Imports
7.16 ₹ Cr
0.0001% share
−33.08% YoY
0.51% of Sub-Ch. 1209
Balance
+254.09
Exports
274.92 ₹ Cr
0.0075% share
+27.47% YoY
20.41% of Sub-Ch. 1209
Imports
20.83 ₹ Cr
0.0003% share
+190.92% YoY
1.34% of Sub-Ch. 1209
Balance
+288.41
Exports
302.69 ₹ Cr
0.0078% share
+10.10% YoY
20.80% of Sub-Ch. 1209
Imports
14.28 ₹ Cr
0.0002% share
−31.45% YoY
0.85% of Sub-Ch. 1209
CAGR · 8-Year
Exports
8.30% /yr
Imports
−4.60% /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 12099160 have grown at a compound annual rate of 8.30% over 8 fiscal years, rising from ₹173.19 Crore in FY 2018-19 to ₹302.69 Crore in FY 2025-26.
In FY 2025-26, HSN Code 12099160 ranks #1535 out of 12872 HSN codes by total export value. Within Sub-Chapter 1209, it ranks #2 of 20. By trade surplus, it ranks #976 of 12872.
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.
In FY 2025-26, India's exports of ₹302.69 Cr exceeded imports of ₹14.28 Cr, resulting in a trade surplus of ₹288.41 Crore — ranking #976 of 12872 by surplus magnitude.
India's imports under HSN Code 12099160 have grown at −4.60% CAGR, reaching ₹14.28 Crore in FY 2025-26.
Among the 20 HSN codes under Sub-Chapter 1209, HSN Code 12099160 ranks #2 by export value — accounting for 20.80% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.85% share (rank #12).
Clear answers to common queries about HSN Code 12099160 and GST compliance.
It includes Tomato Seeds for Sowing
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).
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.
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.