HSN Code 12099990 represents Other Seeds, Fruits and Spores for Sowing under GST classification. This code helps businesses identify Other Seeds, Fruits and Spores for Sowing correctly for billing, taxation, and trade. With HSN Code 12099990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Seeds, Fruits and Spores for Sowing.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 12099990 relates to the following description.
Description of Goods
Other : Other : Other
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.
Other Seeds, Fruits and Spores 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 tomato
Other : Vegetable seeds : Of chilly of genus Capsicum
Other : Vegetable seeds : Of other
Other : Other : Fruit seeds for planting or sowing
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 tomato
Other : Vegetable seeds : Of chilly of genus Capsicum
Other : Vegetable seeds : Of other
Other : Other : Fruit seeds for planting or sowing
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹96 Cr
0.0025% of India’s total exports
India’s Imports
FY 2025-26₹63 Cr
0.0009% of India’s total imports
Trade Balance
FY 2025-26₹32 Cr
Surplus rank #2552 of 12872 HSN codes
% of Sub-Chapter 1209
FY 2025-266.57%
Share of Sub-Chapter 1209’s total exports in FY 2025-26
Import side: 3.74% of Sub-Chapter 1209’s imports
Rank Within Sub-Chapter 1209
FY 2025-26#4 of 20
Position by export value among HSN codes in Sub-Chapter 1209
Import-side rank: #7 of 20
At a glance
8.88%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#2888
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+101.02%
Peak Growth Year
FY 2020-21 · strongest single-year move
6.57%
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
+41.41
Exports
52.72 ₹ Cr
0.0023% share
— YoY
6.09% of Sub-Ch. 1209
Imports
11.31 ₹ Cr
0.0003% share
— YoY
1.35% of Sub-Ch. 1209
Balance
+47.12
Exports
51.03 ₹ Cr
0.0023% share
−3.21% YoY
6.61% of Sub-Ch. 1209
Imports
3.91 ₹ Cr
0.0001% share
−65.43% YoY
0.44% of Sub-Ch. 1209
Balance
+99.62
Exports
102.58 ₹ Cr
0.0048% share
+101.02% YoY
11.03% of Sub-Ch. 1209
Imports
2.96 ₹ Cr
0.0001% share
−24.30% YoY
0.28% of Sub-Ch. 1209
Balance
+61.11
Exports
67.84 ₹ Cr
0.0022% share
−33.87% YoY
8.04% of Sub-Ch. 1209
Imports
6.73 ₹ Cr
0.0001% share
+127.36% YoY
0.65% of Sub-Ch. 1209
Balance
+56.86
Exports
92.56 ₹ Cr
0.0026% share
+36.44% YoY
9.77% of Sub-Ch. 1209
Imports
35.70 ₹ Cr
0.0006% share
+430.46% YoY
2.98% of Sub-Ch. 1209
Balance
+60.20
Exports
108.48 ₹ Cr
0.0030% share
+17.20% YoY
9.87% of Sub-Ch. 1209
Imports
48.28 ₹ Cr
0.0009% share
+35.24% YoY
3.47% of Sub-Ch. 1209
Balance
+64.18
Exports
143.97 ₹ Cr
0.0039% share
+32.72% YoY
10.69% of Sub-Ch. 1209
Imports
79.79 ₹ Cr
0.0013% share
+65.27% YoY
5.15% of Sub-Ch. 1209
Balance
+32.48
Exports
95.62 ₹ Cr
0.0025% share
−33.58% YoY
6.57% of Sub-Ch. 1209
Imports
63.14 ₹ Cr
0.0009% share
−20.87% YoY
3.74% of Sub-Ch. 1209
CAGR · 8-Year
Exports
8.88% /yr
Imports
27.85% /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 12099990 have grown at a compound annual rate of 8.88% over 8 fiscal years, rising from ₹52.72 Crore in FY 2018-19 to ₹95.62 Crore in FY 2025-26.
In FY 2025-26, HSN Code 12099990 ranks #2888 out of 12872 HSN codes by total export value. Within Sub-Chapter 1209, it ranks #4 of 20. By trade surplus, it ranks #2552 of 12872.
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.
In FY 2025-26, India's exports of ₹95.62 Cr exceeded imports of ₹63.14 Cr, resulting in a trade surplus of ₹32.48 Crore — ranking #2552 of 12872 by surplus magnitude.
India's imports under HSN Code 12099990 have grown at 27.85% CAGR, reaching ₹63.14 Crore in FY 2025-26.
Among the 20 HSN codes under Sub-Chapter 1209, HSN Code 12099990 ranks #4 by export value — accounting for 6.57% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 3.74% share (rank #7).
Clear answers to common queries about HSN Code 12099990 and GST compliance.
It includes Other Seeds, Fruits and Spores for Sowing
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.
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.
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.
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).
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.