--- title: "HSN Code for Seeds, Fruits and Spores Used for Sowing | Other | HSN 12099990 GST Rate" description: "Find HSN and GST Rates for 12099990 related to Seeds, Fruits and Spores Used for Sowing | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-12099990/" --- # HSN Code 12099990: Seeds, Fruits and Spores Used for Sowing | Other - [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 : Other | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 12099990 ? It includes Seeds, Fruits and Spores Used for Sowing | Other ### Any common misclassification issue with Seeds, Fruits and Spores Used for Sowing / Other? 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 much GST applies to Seeds, Fruits and Spores Used for Sowing / Other? Under HSN 12099990, Seeds, Fruits and Spores Used for Sowing / Other 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, Fruits and Spores Used for Sowing / Other? 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 Seeds, Fruits and Spores Used for Sowing / Other? 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, Fruits and Spores Used for Sowing / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Seeds, Fruits and Spores Used for Sowing / Other; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Seeds, Fruits and Spores Used for Sowing / Other? 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 12099990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹144 Cr (+32.72% YoY) — 0.0039% of India's total exports - Imports: ₹80 Cr (+65.27% YoY) — 0.0013% of India's total imports - Trade balance: ₹64 Cr (Surplus); surplus rank #1971 of 12657 HSN codes - Share of Sub-Chapter 1209: 10.69% of its exports; import side 5.15% - Rank within Sub-Chapter 1209: #3 of 20 by export value; import-side #5 ### Key metrics - Export CAGR: 18.23% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2208 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +101.02% in FY 2020-21 - Contribution to Sub-Ch. 1209: 10.69% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 12099990 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 | 52.72 | 0.0023% | — | 6.09% | 11.31 | 0.0003% | — | 1.35% | +41.41 | #2771 | | FY 2019-20 | 51.03 | 0.0023% | −3.21% | 6.61% | 3.91 | 0.0001% | −65.43% | 0.44% | +47.12 | #2845 | | FY 2020-21 | 102.58 | 0.0048% | +101.02% | 11.03% | 2.96 | 0.0001% | −24.30% | 0.28% | +99.62 | #2034 | | FY 2021-22 | 67.84 | 0.0022% | −33.87% | 8.04% | 6.73 | 0.0001% | +127.36% | 0.65% | +61.11 | #2916 | | FY 2022-23 | 92.56 | 0.0026% | +36.44% | 9.77% | 35.70 | 0.0006% | +430.46% | 2.98% | +56.86 | #2635 | | FY 2023-24 | 108.48 | 0.0030% | +17.20% | 9.87% | 48.28 | 0.0009% | +35.24% | 3.47% | +60.20 | #2472 | | FY 2024-25 | 143.97 | 0.0039% | +32.72% | 10.69% | 79.79 | 0.0013% | +65.27% | 5.15% | +64.18 | #2208 | - CAGR (7-year): exports 18.23%/yr, imports 38.49%/yr (consistently Surplus) ## Key trade insights: HSN Code 12099990 export-import analysis ### Consistent export growth: 18.23% CAGR over 7 years India's exports under HSN Code 12099990 have grown at a compound annual rate of 18.23% over 7 fiscal years, rising from ₹52.72 Crore in FY 2018-19 to ₹143.97 Crore in FY 2024-25. ### HSN Code 12099990 ranked #2208 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 12099990 ranks #2208 out of 12657 HSN codes by total export value. Within Sub-Chapter 1209, it ranks #3 of 20. By trade surplus, it ranks #1971 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 12099990 exports The strongest single-year export movement for HSN Code 12099990 was recorded in FY 2020-21, when exports surged by 101.02% over the prior year. ### India maintains a trade surplus of ₹64.18 Crore in HSN Code 12099990 goods In FY 2024-25, India's exports of ₹143.97 Cr exceeded imports of ₹79.79 Cr, resulting in a trade surplus of ₹64.18 Crore — ranking #1971 of 12657 by surplus magnitude. ### Import growth of 38.49% CAGR signals rising demand for Seeds, Fruits and Spores Used for Sowing | Other India's imports under HSN Code 12099990 have grown at 38.49% CAGR, reaching ₹79.79 Crore in FY 2024-25. ### HSN Code 12099990 contributes 10.69% of Sub-Chapter 1209 exports — ranked #3 Among the 20 HSN codes under Sub-Chapter 1209, HSN Code 12099990 ranks #3 by export value — accounting for 10.69% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.15% share (rank #5). ## 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 (this hsn code) | ₹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 |