Seeds HSN Code: Classification for Agricultural, Flower & Vegetable Seeds
Seeds are the starting point of every crop. Farmers, traders and input dealers buy and sell seeds every day for cereals, pulses, oilseeds, flowers and vegetables. Under GST, all these seed supplies must be reported with the correct HSN code so that tax is calculated properly and records stay clean.
Most agricultural seeds are either fully exempt or taxed at a lower GST rate. However, the exact treatment depends on whether the seed is meant for sowing, how it is packed and whether it is branded. That is why understanding the HSN code structure for seeds is very important for anyone dealing in agri inputs.
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What is the HSN Code for Seeds?
In GST, seeds are generally covered under Chapter 12 of the Customs Tariff, mainly under heading 1209. This heading covers seeds, fruits and spores that are used for sowing. Different crops such as vegetables, flowers and field crops are grouped under this heading with more detailed subheadings at four or six digit level.
If the same crop is sold as normal food grain for human or animal consumption, it may fall under some other heading like cereals, pulses or oilseeds. So the purpose of use is very important when deciding the correct HSN code for seeds.
How Agricultural Seeds Are Classified under HSN
Agricultural seeds for sowing are identified separately from ordinary grain. For example, wheat grain supplied as food usually falls under cereal headings, but certified wheat seed for sowing is covered under heading 1209 as seed. Similar logic applies to paddy, maize, pulses and oilseeds.
To treat a supply as seed for sowing, invoices, packing and product labels should clearly mention that it is seed quality and not meant for direct consumption. In many cases, certification from an authorised seed certification agency is also used as supporting evidence during audits.
How Agricultural, Flower and Vegetable Seeds Are Classified under HSN
Flower seeds, lawn seeds and vegetable seeds used in kitchen gardens or farms are also covered under the same broad heading for seeds. Within this heading, subheadings may distinguish between different types of plants, but in general they are all treated as seeds for sowing when supplied for cultivation or gardening.
If the same plant product is sold as dried herb, spice or edible item instead of seed, it may fall under other headings in Chapters 7, 9 or 12. Therefore, while deciding the HSN code, the main question is whether the product is being sold as seed for sowing or as a normal agro commodity.
Seeds HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 2 | Guide to HSN Section 02 | VEGETABLE PRODUCTS |
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 7 | Edible Vegetables and Certain Roots and Tubers | Edible vegetables and certain roots and tubers |
| 10 | Cereals | Cereals |
| 12 | Oil Seeds, Grains, Medicinal Plants and Straw | Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 07131000 | Dried Chickpeas (Garbanzos) | 0% |
| 07131010 | Yellow peas (non-prepackaged) | 0% |
| 07131020 | Green peas: Non-packaged | 0% |
| 07131090 | Peas (excluding pre-packaged) | 0% |
| 07132000 | Dried Vigna Mungo/Radiata Beans | 0% |
| 07132010 | Kabuli Channa (non-labelled) | 0% |
| 07132020 | Non-Prepackaged Bengal Gram | 0% |
| 07132090 | Chickpeas: Other (non-prepackaged) | 0% |
| 07133100 | Other Dried Nuts | 0% |
| 07133110 | Vigna Mungo Beans | 0% |
| 07133190 | Vigna Radiata Beans | 0% |
| 07133200 | Adzuki Beans | 0% |
| 07133300 | Kidney Beans | 0% |
| 07133400 | Bambara Beans | 0% |
| 07133500 | Cow peas (excluding pre-packaged) | 0% |
| 07133910 | Guar Seeds | 0% |
| 07133990 | Other Beans | 0% |
| 07134000 | Lentils ( other than pre-packaged and labelled) | 0% |
| 07135000 | Broad Beans (Vicia faba) | 0% |
| 07136000 | Pigeon peas | 0% |
| 07139010 | Split peas (non-prepackaged) | 0% |
| 07139090 | Other peas (non-prepackaged) | 0% |
| 10011010 | Wheat and meslin durum wheat : of seed quality | 5% |
| 10011090 | Wheat and meslin other : wheat of seed quality | 0% |
| 10011100 | Durum wheat seeds, not pre-packaged | 0% |
| 10011900 | Durum wheat: Other (non-packaged) | 0% |
| 10019010 | Wheat and meslin other : other wheat | 5% |
| 10019020 | Wheat and meslin other : meslin : of seed quality | 5% |
| 10019031 | Wheat and meslin other : meslin : other | 0% |
| 10019039 | Rye rye : of seed quality | 0% |
| 10019100 | Other seeds (excluding pre-packaged) | 0% |
| 10019910 | Wheat (excluding pre-packaged) | 0% |
| 10019920 | Meslin (non-labelled) | 0% |
| 10051000 | Seed (excluding pre-packaged and labelled) | 0% |
| 10059000 | Grain sorghum grain sorghum : of seed quality | 0% |
| 10059011 | Yellow Dent Corn (Non-Pre-packaged): Zea mays var. indenta | 0% |
| 10059019 | Dent Corn (Zea mays var. indenta): Other, Non-Prepackaged | 0% |
| 10059020 | Flint Corn (Zea mays var. indurata) Excluding Packaged Items | 0% |
| 10059030 | Popcorn (Zea mays var. everta): Not Pre-Packaged or Labelled | 0% |
| 10059090 | Other (non pre-packaged): Other | 0% |
| 12071010 | Palm nuts (non-seed quality) | 5% |
| 12071090 | Palm kernels: Non-seed quality | 5% |
| 12072010 | Cotton Seeds: Other Oil Seeds & Oleaginous Fruits | 0% |
| 12072090 | Timothy Grass Seed for Sowing Forage Plants | 5% |
| 12072100 | Cotton Seeds (Seed Quality) | 0% |
| 12072900 | Other Cotton Seeds | 5% |
| 12073010 | Castor seeds (Seed quality) | 0% |
| 12073090 | Castor seeds (Other) | 5% |
| 12074010 | Sesamum Seeds| Of Seed Quality | 0% |
| 12074090 | Sesamum Seeds| Other | 5% |
| 12075010 | Mustard Seeds| Of Seed Quality | 0% |
| 12075090 | Other Mustard Seeds | 5% |
| 12076010 | Safflower seeds, seed quality | 0% |
| 12076090 | Safflower (Carthamus tinctorius) seeds : Other | 5% |
| 12077010 | Melon Seeds | Of Seed Quality | 0% |
| 12077090 | Melon Seeds | Other | 5% |
| 12079100 | Poppy seeds (excluding seed quality) | 5% |
| 12079910 | Ajams (non-seed) | 5% |
| 12079920 | Mango kernel (non-seed quality) | 5% |
| 12079930 | Niger seed | 5% |
| 12079940 | Kokam (non-seed)0 | 5% |
| 12079990 | Other (non-seed) | 5% |
| 12091000 | Sugar Beet Seeds | 0% |
| 12092100 | Seeds of forage plants : Lucerne (alfalfa) seeds | 0% |
| 12092200 | Clover seeds (Trifolium spp.) | 0% |
| 12092300 | Seeds Of Forage Plants | Fescue Seeds | 0% |
| 12092400 | Seeds of forage plants : Kentucky blue grass (Poa pratensis L.) seeds | 0% |
| 12092500 | Rye grass seeds (Lolium multiflorum Lam., Lolium perenne L.) | 0% |
| 12092600 | Liquorice Roots: Perfumery, Pharmacy Use | 0% |
| 12092910 | Australian lupin seeds | 0% |
| 12092990 | Seeds Of Forage Plants | Other | 0% |
| 12093000 | Flower seeds | 0% |
| 12099110 | Other | Vegetable Seeds | 0% |
| 12099120 | Other | Rifampicin And Its Salts | 0% |
| 12099130 | Other | Vegetable Seeds | 0% |
| 12099140 | Other | Vegetable Seeds | 0% |
| 12099150 | Other | Vegetable Seeds | 0% |
| 12099160 | Other | Vegetable Seeds | 0% |
| 12099170 | Vegetable seeds: Chilly | 0% |
| 12099190 | Other | Vegetable Seeds | 0% |
| 12099910 | Fruit seeds for planting | 0% |
| 12099990 | Seeds, Fruits and Spores Used for Sowing | Other | 0% |
* GST rates may vary based on the latest GST notifications and amendments
GST on Seeds and Agricultural Products
Under GST, basic agricultural produce and seeds for sowing are given special treatment to support farmers. In many cases, supplies of certified seeds are fully exempt from GST when they meet the conditions notified by the government. However, branded, processed or treated seeds, or seeds supplied in consumer style packs, may attract a concessional rate such as 5%.
Traders and manufacturers should review each product carefully. If the seed has been coated, treated with chemicals, or mixed with fertilisers or other inputs, its HSN classification and GST rate may change.
How to Choose the Correct HSN Code for Seeds in GST Returns
When you file GST returns, you must report outward supplies with the correct HSN code. For seed businesses, the following steps can help:
- Check whether the product is being sold as seed for sowing or as normal food grain.
- Read the full description of heading 1209 and related subheadings in the tariff.
- Verify the crop type, variety and intended use as mentioned on the invoice and packaging.
- Confirm whether the supply is eligible for exemption or a concessional GST rate.
- Keep supporting documents such as seed certification, product brochures and contracts for future reference.
