1203 HSN Code: Copra

HSN Sub Chapter 1203 represents Copra under GST classification. This code helps businesses identify Copra correctly for billing, taxation, and trade. With HSN Sub Chapter 1203, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Copra.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
12	1203	Copra	5%	5%

HSN Code 1203

Chapter: 12

Description: Copra

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN	Description
12030000	Copra other than of seed quality

HSN Code 12030000

Copra other than of seed quality

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

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Order Number	Description
TN/39/AAR/2019	Shri. Madhukant Shah Vishal (Proprietor M/S. Shree Parshwanath Corporation) (AAR (Authority For Advance Ruling), Tamil Nadu)
TN/37/AAR/2022	Ems Cocos (AAR (Authority For Advance Ruling), Tamil Nadu)
TN/12/ARA/2021	Shree Parshwanath Coconuts (Veena Madhukant) (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. TN/39/AAR/2019

Shri. Madhukant Shah Vishal (Proprietor M/S. Shree Parshwanath Corporation) (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. TN/37/AAR/2022

Ems Cocos (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. TN/12/ARA/2021

Shree Parshwanath Coconuts (Veena Madhukant) (AAR (Authority For Advance Ruling), Tamil Nadu)

What products are classified under HSN 1203

It includes Copra

Does MRP, weight or pack size change GST treatment for Copra?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

Does packaging or branding change how GST applies to Copra?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Copra is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

Is the composition scheme suitable if I mainly trade Copra?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

If I repair and return Copra, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Can I claim ITC on inputs and services used for Copra?

If your outward supply of Copra is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

What are the e‑way bill and e‑invoice points while moving Copra?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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