---
title: "1204 HSN Code | HSN Code for Linseed broken or not in India"
description: "Know more about 1204 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1204 covering Linseed broken or not."
canonical: "https://busy.in/hsn/sub-chapter-1204/"
---

# HSN Sub-chapter 1204: Linseed broken or not

Linseed, whether or not broken

Part of [Chapter 12: Oil Seeds, Grains, Medicinal Plants and Straw](https://busy.in/hsn/chapter-12/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 12040010 | [Linseed, whether or not broken, of seed quality](https://busy.in/hsn/hsn-12040010/) |
| 12040090 | [Linseed, Whether Or Not Broken\| Other](https://busy.in/hsn/hsn-12040090/) |

## Frequently asked questions

### What products are classified under HSN 1204

It includes Linseed broken or not

### Does MRP, weight or pack size change GST treatment for Linseed broken or not?

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.

### What are the e‑way bill and e‑invoice points while moving Linseed broken or not?

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.

### Can I claim ITC on inputs and services used for Linseed broken or not?

If your outward supply of Linseed broken or not 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.

### How are warranty replacements of Linseed broken or not handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Any import/export nuance for Linseed broken or not?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

## India's trade performance: HSN Sub-Chapter 1204 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹173 Cr (+14.98% YoY) — 0.0047% of India's total exports
- Imports: < ₹1 Crore (−96.77% YoY) — 0.0000% of India's total imports
- Trade balance: ₹173 Cr (Surplus); surplus rank #346 of 1233 sub-chapters
- Share of Chapter 12: 0.96% of its exports; import side 0.00%
- Rank within Chapter 12: #6 of 14 by export value; import-side #13

### Key metrics

- Export CAGR: 15.14% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #731 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +38.59% in FY 2022-23
- Contribution to Ch. 12: 0.96% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 1204

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 Ch. 12 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 12 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 74.05 | 0.0032% | — | 0.65% | 3.53 | 0.0001% | — | 0.09% | +70.52 | #764 |
| FY 2019-20 | 80.88 | 0.0037% | +9.22% | 0.64% | 2.15 | 0.0001% | −39.09% | 0.04% | +78.73 | #764 |
| FY 2020-21 | 85.89 | 0.0040% | +6.19% | 0.64% | 1.20 | 0.0000% | −44.19% | 0.02% | +84.69 | #746 |
| FY 2021-22 | 117.82 | 0.0038% | +37.18% | 0.90% | < ₹1 Crore | 0.0000% | −46.67% | 0.01% | +117.18 | #753 |
| FY 2022-23 | 163.29 | 0.0045% | +38.59% | 1.01% | < ₹1 Crore | 0.0000% | −10.94% | 0.01% | +162.72 | #720 |
| FY 2023-24 | 150.09 | 0.0041% | −8.08% | 0.85% | < ₹1 Crore | 0.0000% | +63.16% | 0.01% | +149.16 | #742 |
| FY 2024-25 | 172.58 | 0.0047% | +14.98% | 0.96% | < ₹1 Crore | 0.0000% | −96.77% | 0.00% | +172.55 | #731 |

- CAGR (7-year): exports 15.14%/yr, imports -54.83%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 1204 export-import analysis

### Consistent export growth: 15.14% CAGR over 7 years

India's exports under HSN Sub-Chapter 1204 have grown at a compound annual rate of 15.14% over 7 fiscal years, rising from ₹74.05 Crore in FY 2018-19 to ₹172.58 Crore in FY 2024-25.

### HSN Sub-Chapter 1204 ranked #731 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 1204 ranks #731 out of 1233 sub-chapters by total export value. Within Chapter 12, it ranks #6 of 14. By trade surplus, it ranks #346 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 1204 exports

The strongest single-year export movement for HSN Sub-Chapter 1204 was recorded in FY 2022-23, when exports surged by 38.59% over the prior year.

### India maintains a trade surplus of ₹172.55 Crore in HSN Sub-Chapter 1204 goods

In FY 2024-25, India's exports of ₹172.58 Cr exceeded imports of ₹0.03 Cr, resulting in a trade surplus of ₹172.55 Crore — ranking #346 of 1233 by surplus magnitude.

### Import growth of -54.83% CAGR signals stable import dependency for Linseed broken or not

India's imports under HSN Sub-Chapter 1204 have grown at -54.83% CAGR, reaching ₹0.03 Crore in FY 2024-25.

### HSN Sub-Chapter 1204 contributes 0.96% of Chapter 12 exports — ranked #6

Among the 14 sub-chapters under Chapter 12, HSN Sub-Chapter 1204 ranks #6 by export value — accounting for 0.96% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #13).

## Related Sub-Chapters in Chapter 12

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 1202: Fresh poultry products](https://busy.in/hsn/sub-chapter-1202/) | ₹6,728 Cr |
| #2 | [HSN Sub-Chapter 1207: Oil seeds and fruits](https://busy.in/hsn/sub-chapter-1207/) | ₹4,746 Cr |
| #3 | [HSN Sub-Chapter 1211: Plants used in perfumery or pharmacy](https://busy.in/hsn/sub-chapter-1211/) | ₹4,509 Cr |
| #4 | [HSN Sub-Chapter 1209: Seeds & fruit for sowing](https://busy.in/hsn/sub-chapter-1209/) | ₹1,347 Cr |
| #5 | [HSN Sub-Chapter 1203: Copra](https://busy.in/hsn/sub-chapter-1203/) | ₹242 Cr |
| #6 | HSN Sub-Chapter 1204: Linseed broken or not (this hsn sub-chapter) | ₹173 Cr |
| #7 | [HSN Sub-Chapter 1208: Vegetable fibre fabrics](https://busy.in/hsn/sub-chapter-1208/) | ₹118 Cr |
| #8 | [HSN Sub-Chapter 1212: Locust beans, seaweeds & other algae](https://busy.in/hsn/sub-chapter-1212/) | ₹58 Cr |
| #9 | [HSN Sub-Chapter 1201: Soya beans, broken or not](https://busy.in/hsn/sub-chapter-1201/) | ₹47 Cr |
| #10 | [HSN Sub-Chapter 1206: Sunflower seeds, broken or not](https://busy.in/hsn/sub-chapter-1206/) | ₹20 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 1201 | [Soya beans, broken or not](https://busy.in/hsn/sub-chapter-1201/) |
| 1202 | [Fresh poultry products](https://busy.in/hsn/sub-chapter-1202/) |
| 1203 | [Copra](https://busy.in/hsn/sub-chapter-1203/) |
| 1205 | [Rape or colza seeds](https://busy.in/hsn/sub-chapter-1205/) |
| 1206 | [Sunflower seeds, broken or not](https://busy.in/hsn/sub-chapter-1206/) |
| 1207 | [Oil seeds and fruits](https://busy.in/hsn/sub-chapter-1207/) |
| 1208 | [Vegetable fibre fabrics](https://busy.in/hsn/sub-chapter-1208/) |
| 1209 | [Seeds & fruit for sowing](https://busy.in/hsn/sub-chapter-1209/) |
| 1210 | [Hop cones & lupulin](https://busy.in/hsn/sub-chapter-1210/) |
| 1211 | [Plants used in perfumery or pharmacy](https://busy.in/hsn/sub-chapter-1211/) |
| 1212 | [Locust beans, seaweeds & other algae](https://busy.in/hsn/sub-chapter-1212/) |
| 1213 | [Unprepared cereal straw & husks](https://busy.in/hsn/sub-chapter-1213/) |
| 1214 | [Forage products and hay](https://busy.in/hsn/sub-chapter-1214/) |