What products are classified under HSN 1207
It includes 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.
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
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)
| 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)
It includes Oil seeds and fruits
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.
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.
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.
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.
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.
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.