HSN Codes chevron_right Section 02 chevron_right Chapter 12 chevron_right Sub Chapter 1207

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1207 HSN Code: Oil seeds and fruits

HSN Sub Chapter 1207 represents Oil seeds and fruits under GST classification. This code helps businesses identify Oil seeds and fruits correctly for billing, taxation, and trade. With HSN Sub Chapter 1207, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Oil seeds and fruits.

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New GST Rate for HSN Code 1207

GST Rate for Oil seeds and fruits under HSN Code 1207. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
12 1207 Other oil seeds and oleaginous fruits whether or not broken 5% 5%

Chapter: 12

Description: Other oil seeds and oleaginous fruits whether or not broken

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

Tariff HSN Codes under HSN Sub Chapter 1207

Following Tariff HSN code falls under Oil seeds and fruits:

Tariff HSN Description
Palm nuts and kernels: Palm nuts (other than of seed quality)
Palm nuts and kernels: Palm kernels (other than of seed quality)
other oil seeds and oleaginous fruits, whether or not broken cotton seeds : of seed quality
other oil seeds and oleaginous fruits, whether or not broken cotton seeds : other
Cotton seeds : Seed
Cotton seeds : Other
Castor oil seeds: Of seed quality
Castor oil seeds: Other
Sesamum seeds: Of seed quality
Sesamum seeds: Other
Mustard seeds: Of seed quality
Mustard seeds: Other
Safflower (Carthamus tinctorius) seeds : Of seed quality
Safflower (Carthamus tinctorius) seeds : Other
Melon seeds : Of seed quality
Melon seeds : Other
Other : Poppy seeds (other than of seed quality)
Other : Other : Ajams (other than of seed quality)
Other : Other : Mango kernel (other than of seed quality)
Other : Other : Niger seed (other than of seed quality)
Other : Other : Kokam (other than of seed quality)
Other : Other : Other (other than of seed quality)

Palm nuts and kernels: Palm nuts (other than of seed quality)

Palm nuts and kernels: Palm kernels (other than of seed quality)

other oil seeds and oleaginous fruits, whether or not broken cotton seeds : of seed quality

other oil seeds and oleaginous fruits, whether or not broken cotton seeds : other

Cotton seeds : Seed

Cotton seeds : Other

Castor oil seeds: Of seed quality

Castor oil seeds: Other

Sesamum seeds: Of seed quality

Sesamum seeds: Other

Mustard seeds: Of seed quality

Mustard seeds: Other

Safflower (Carthamus tinctorius) seeds : Of seed quality

Safflower (Carthamus tinctorius) seeds : Other

Melon seeds : Of seed quality

Melon seeds : Other

Other : Poppy seeds (other than of seed quality)

Other : Other : Ajams (other than of seed quality)

Other : Other : Mango kernel (other than of seed quality)

Other : Other : Niger seed (other than of seed quality)

Other : Other : Kokam (other than of seed quality)

Other : Other : Other (other than of seed quality)

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Case Laws Related to Sub Chapter 1207

Order Number Description
Aristo Bullion Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Aristo Bullion Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Kalagarla Suryanarayana Son (AAR (Authority For Advance Ruling), Andhra Pradesh)
M/S. Sri Venkata Vijaya Durga Traders (AAR (Authority For Advance Ruling), Andhra Pradesh)

Aristo Bullion Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Aristo Bullion Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Kalagarla Suryanarayana Son (AAR (Authority For Advance Ruling), Andhra Pradesh)

M/S. Sri Venkata Vijaya Durga Traders (AAR (Authority For Advance Ruling), Andhra Pradesh)

FAQs for Sub Chapter 1207

What products are classified under HSN 1207

It includes Oil seeds and fruits

Any special steps when selling Oil seeds and fruits through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

How are warranty replacements of Oil seeds and fruits 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.

How do I bill a kit or combo that includes Oil seeds and fruits?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

Can I claim ITC on inputs and services used for Oil seeds and fruits?

If your outward supply of Oil seeds and fruits 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 should I document Oil seeds and fruits sent for job work?

Use a delivery challan for sending Oil seeds and fruits to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

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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