HSN Code 12099990: Seeds, Fruits and Spores Used for Sowing | Other
HSN Code 12099990 represents Seeds, Fruits and Spores Used for Sowing | Other under GST classification. This code helps businesses identify Seeds, Fruits and Spores Used for Sowing | Other 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 Seeds, Fruits and Spores Used for Sowing | Other.
Experience the power of Expert Accounting
Join our guided walkthrough to see how BUSY can transform your business operations.
Description of Goods for HSN Code 12099990
HSN Code 12099990 relates to the following description.
What does HSN Code 12099990 not include?
Seeds, Fruits and Spores Used for Sowing | Other 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
India’s Trade Performance — HSN Code 12099990 in FY 2024-25
India’s Exports
FY 2024-25₹144 Cr
0.0039% of India’s total exports
India’s Imports
FY 2024-25₹80 Cr
0.0013% of India’s total imports
Trade Balance
FY 2024-25₹64 Cr
Surplus rank #1971 of 12657 HSN codes
% of Sub-Chapter 1209
FY 2024-2510.69%
Share of Sub-Chapter 1209’s total exports in FY 2024-25
Import side: 5.15% of Sub-Chapter 1209’s imports
Rank Within Sub-Chapter 1209
FY 2024-25#3 of 20
Position by export value among HSN codes in Sub-Chapter 1209
Import-side rank: #5 of 20
At a glance
18.23%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#2208
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+101.02%
Peak Growth Year
FY 2020-21 · strongest single-year move
10.69%
Contribution to Sub-Ch. 1209
Share of Sub-Chapter 1209 exports in FY 2024-25
India Export-Import Trade Statistics for 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.
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
CAGR · 7-Year
Exports
18.23% /yr
Imports
38.49% /yr
reference, FY 2024-25
Export
₹1,346.80 Cr
Import
₹1,550.10 Cr
Trade Balance
−203.30
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).
Stop worrying about
HSN & TAX compliance
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Frequently Asked Questions
Clear answers to common queries about HSN Code 12099990 and GST compliance.
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.