---
title: "1207 HSN Code | HSN Code for Oil seeds and fruits in India"
description: "Know more about 1207 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1207 covering Oil seeds and fruits."
canonical: "https://busy.in/hsn/sub-chapter-1207/"
---

# HSN Sub-chapter 1207: Oil seeds and fruits

Other oil seeds and oleaginous fruits 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 |
| --- | --- |
| 12071010 | [Palm nuts (non-seed quality)](https://busy.in/hsn/hsn-12071010/) |
| 12071090 | [Palm kernels: Non-seed quality](https://busy.in/hsn/hsn-12071090/) |
| 12072010 | [Cotton Seeds: Other Oil Seeds & Oleaginous Fruits](https://busy.in/hsn/hsn-12072010/) |
| 12072090 | [Timothy Grass Seed for Sowing Forage Plants](https://busy.in/hsn/hsn-12072090/) |
| 12072100 | [Cotton Seeds (Seed Quality)](https://busy.in/hsn/hsn-12072100/) |
| 12072900 | [Other Cotton Seeds](https://busy.in/hsn/hsn-12072900/) |
| 12073010 | [Castor seeds (Seed quality)](https://busy.in/hsn/hsn-12073010/) |
| 12073090 | [Castor seeds (Other)](https://busy.in/hsn/hsn-12073090/) |
| 12074010 | [Sesamum Seeds\| Of Seed Quality](https://busy.in/hsn/hsn-12074010/) |
| 12074090 | [Sesamum Seeds\| Other](https://busy.in/hsn/hsn-12074090/) |
| 12075010 | [Mustard Seeds\| Of Seed Quality](https://busy.in/hsn/hsn-12075010/) |
| 12075090 | [Other Mustard Seeds](https://busy.in/hsn/hsn-12075090/) |
| 12076010 | [Safflower seeds, seed quality](https://busy.in/hsn/hsn-12076010/) |
| 12076090 | [Safflower (Carthamus tinctorius) seeds : Other](https://busy.in/hsn/hsn-12076090/) |
| 12077010 | [Melon Seeds \| Of Seed Quality](https://busy.in/hsn/hsn-12077010/) |
| 12077090 | [Melon Seeds \| Other](https://busy.in/hsn/hsn-12077090/) |
| 12079100 | [Poppy seeds (excluding seed quality)](https://busy.in/hsn/hsn-12079100/) |
| 12079910 | [Ajams (non-seed)](https://busy.in/hsn/hsn-12079910/) |
| 12079920 | [Mango kernel (non-seed quality)](https://busy.in/hsn/hsn-12079920/) |
| 12079930 | [Niger seed](https://busy.in/hsn/hsn-12079930/) |
| 12079940 | [Kokam (non-seed)0](https://busy.in/hsn/hsn-12079940/) |
| 12079990 | [Other (non-seed)](https://busy.in/hsn/hsn-12079990/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 1207 (FY 2024-25)

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

- Exports: ₹4,746 Cr (−3.47% YoY) — 0.1282% of India's total exports
- Imports: ₹3,902 Cr (+28.20% YoY) — 0.0640% of India's total imports
- Trade balance: ₹844 Cr (Surplus); surplus rank #203 of 1233 sub-chapters
- Share of Chapter 12: 26.37% of its exports; import side 50.67%
- Rank within Chapter 12: #2 of 14 by export value; import-side #1

### Key metrics

- Export CAGR: 2.61% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #139 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +19.93% in FY 2023-24
- Contribution to Ch. 12: 26.37% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 1207

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 | 4,065.31 | 0.1771% | — | 35.51% | 1,871.60 | 0.0521% | — | 46.96% | +2,193.71 | #103 |
| FY 2019-20 | 4,078.61 | 0.1847% | +0.33% | 32.41% | 2,432.74 | 0.0725% | +29.98% | 44.52% | +1,645.87 | #97 |
| FY 2020-21 | 3,753.34 | 0.1745% | −7.98% | 27.82% | 1,555.78 | 0.0534% | −36.05% | 27.88% | +2,197.56 | #119 |
| FY 2021-22 | 3,526.76 | 0.1124% | −6.04% | 27.07% | 577.32 | 0.0126% | −62.89% | 8.55% | +2,949.44 | #153 |
| FY 2022-23 | 4,099.64 | 0.1132% | +16.24% | 25.42% | 2,267.88 | 0.0394% | +292.83% | 28.72% | +1,831.76 | #145 |
| FY 2023-24 | 4,916.67 | 0.1359% | +19.93% | 27.71% | 3,043.52 | 0.0542% | +34.20% | 29.17% | +1,873.15 | #130 |
| FY 2024-25 | 4,745.99 | 0.1282% | −3.47% | 26.37% | 3,901.82 | 0.0640% | +28.20% | 50.67% | +844.17 | #139 |

- CAGR (7-year): exports 2.61%/yr, imports 13.03%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 1207 export-import analysis

### Consistent export growth: 2.61% CAGR over 7 years

India's exports under HSN Sub-Chapter 1207 have grown at a compound annual rate of 2.61% over 7 fiscal years, rising from ₹4,065.31 Crore in FY 2018-19 to ₹4,745.99 Crore in FY 2024-25.

### HSN Sub-Chapter 1207 ranked #139 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 1207 ranks #139 out of 1233 sub-chapters by total export value. Within Chapter 12, it ranks #2 of 14. By trade surplus, it ranks #203 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 1207 exports

The strongest single-year export movement for HSN Sub-Chapter 1207 was recorded in FY 2023-24, when exports surged by 19.93% over the prior year.

### India maintains a trade surplus of ₹844.17 Crore in HSN Sub-Chapter 1207 goods

In FY 2024-25, India's exports of ₹4,745.99 Cr exceeded imports of ₹3,901.82 Cr, resulting in a trade surplus of ₹844.17 Crore — ranking #203 of 1233 by surplus magnitude.

### Import growth of 13.03% CAGR signals rising demand for Oil seeds and fruits

India's imports under HSN Sub-Chapter 1207 have grown at 13.03% CAGR, reaching ₹3,901.82 Crore in FY 2024-25.

### HSN Sub-Chapter 1207 contributes 26.37% of Chapter 12 exports — ranked #2

Among the 14 sub-chapters under Chapter 12, HSN Sub-Chapter 1207 ranks #2 by export value — accounting for 26.37% of the chapter's total exports in FY 2024-25. On the import side, it holds 50.67% share (rank #1).

## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-1204/) | ₹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/) |
| 1204 | [Linseed broken or not](https://busy.in/hsn/sub-chapter-1204/) |
| 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/) |
| 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/) |