--- title: "HSN Code for Fruit seeds for planting | HSN 12099910 GST Rate" description: "Find HSN and GST Rates for 12099910 related to Fruit seeds for planting with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-12099910/" --- # HSN Code 12099910: Fruit seeds for planting - [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 : Other : Fruit seeds for planting or sowing | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 12099910 ? It includes Fruit seeds for planting ### Any common misclassification issue with Fruit seeds for planting? 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 Fruit seeds for planting is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Fruit seeds for planting; Nil for exempt items if applicable). ### How much GST applies to Fruit seeds for planting? Under HSN 12099910, Fruit seeds for planting attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Can we claim ITC on inputs used to trade Fruit seeds for planting? 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. ### Does packaging or labelling change the GST for Fruit seeds for planting? 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 12099910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹72 Cr (+35.81% YoY) — 0.0019% of India's total exports - Imports: ₹77 Cr (+16.11% YoY) — 0.0013% of India's total imports - Trade balance: −₹5 Cr (Deficit); surplus rank #8632 of 12657 HSN codes - Share of Sub-Chapter 1209: 5.32% of its exports; import side 4.95% - Rank within Sub-Chapter 1209: #5 of 20 by export value; import-side #6 ### Key metrics - Export CAGR: 5.96% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3119 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +60.07% in FY 2022-23 - Contribution to Sub-Ch. 1209: 5.32% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 12099910 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 | 50.60 | 0.0022% | — | 5.84% | 52.10 | 0.0015% | — | 6.23% | −1.50 | #2843 | | FY 2019-20 | 47.12 | 0.0021% | −6.88% | 6.11% | 99.72 | 0.0030% | +91.40% | 11.17% | −52.60 | #2965 | | FY 2020-21 | 28.25 | 0.0013% | −40.05% | 3.04% | 99.38 | 0.0034% | −0.34% | 9.37% | −71.13 | #3744 | | FY 2021-22 | 24.29 | 0.0008% | −14.02% | 2.88% | 103.33 | 0.0023% | +3.97% | 9.91% | −79.04 | #4331 | | FY 2022-23 | 38.88 | 0.0011% | +60.07% | 4.10% | 63.29 | 0.0011% | −38.75% | 5.29% | −24.41 | #3813 | | FY 2023-24 | 52.73 | 0.0015% | +35.62% | 4.80% | 66.12 | 0.0012% | +4.47% | 4.75% | −13.39 | #3453 | | FY 2024-25 | 71.61 | 0.0019% | +35.81% | 5.32% | 76.77 | 0.0013% | +16.11% | 4.95% | −5.16 | #3119 | - CAGR (7-year): exports 5.96%/yr, imports 6.67%/yr (consistently Deficit) ## Key trade insights: HSN Code 12099910 export-import analysis ### Consistent export growth: 5.96% CAGR over 7 years India's exports under HSN Code 12099910 have grown at a compound annual rate of 5.96% over 7 fiscal years, rising from ₹50.60 Crore in FY 2018-19 to ₹71.61 Crore in FY 2024-25. ### HSN Code 12099910 ranked #3119 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 12099910 ranks #3119 out of 12657 HSN codes by total export value. Within Sub-Chapter 1209, it ranks #5 of 20. By trade surplus, it ranks #8632 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 12099910 exports The strongest single-year export movement for HSN Code 12099910 was recorded in FY 2022-23, when exports surged by 60.07% over the prior year. ### India records a trade deficit of ₹5.16 Crore in HSN Code 12099910 goods In FY 2024-25, India's imports of ₹76.77 Cr exceeded exports of ₹71.61 Cr, resulting in a trade deficit of ₹5.16 Crore — ranking #8632 of 12657 by surplus magnitude. ### Import growth of 6.67% CAGR signals stable import dependency for Fruit seeds for planting India's imports under HSN Code 12099910 have grown at 6.67% CAGR, reaching ₹76.77 Crore in FY 2024-25. ### HSN Code 12099910 contributes 5.32% of Sub-Chapter 1209 exports — ranked #5 Among the 20 HSN codes under Sub-Chapter 1209, HSN Code 12099910 ranks #5 by export value — accounting for 5.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.95% share (rank #6). ## 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 (this hsn code) | ₹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 |