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 purposes. 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

12

HSN Code

1207

HSN Description

Other oil seeds and oleaginous fruits whether or not broken

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 1207

Following tariff HSN codes fall under Oil seeds and fruits.

Tariff HSN

12071010

Description

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

Tariff HSN

12071090

Description

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

Tariff HSN

12072010

Description

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

Tariff HSN

12072090

Description

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

Tariff HSN

12072100

Description

Cotton seeds : Seed

Tariff HSN

12072900

Description

Cotton seeds : Other

Tariff HSN

12073010

Description

Castor oil seeds: Of seed quality

Tariff HSN

12073090

Description

Castor oil seeds: Other

Tariff HSN

12074010

Description

Sesamum seeds: Of seed quality

Tariff HSN

12074090

Description

Sesamum seeds: Other

Tariff HSN

12075010

Description

Mustard seeds: Of seed quality

Tariff HSN

12075090

Description

Mustard seeds: Other

Tariff HSN

12076010

Description

Safflower (Carthamus tinctorius) seeds : Of seed quality

Tariff HSN

12076090

Description

Safflower (Carthamus tinctorius) seeds : Other

Tariff HSN

12077010

Description

Melon seeds : Of seed quality

Tariff HSN

12077090

Description

Melon seeds : Other

Tariff HSN

12079100

Description

Other : Poppy seeds (other than of seed quality)

Tariff HSN

12079910

Description

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

Tariff HSN

12079920

Description

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

Tariff HSN

12079930

Description

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

Tariff HSN

12079940

Description

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

Tariff HSN

12079990

Description

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

India’s Trade Performance — HSN Sub-Chapter 1207 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹4,746 Cr

−3.47% vs FY 2023-24

0.1282% of India’s total exports

India’s Imports

FY 2024-25

₹3,902 Cr

+28.20% vs FY 2023-24

0.0640% of India’s total imports

Trade Balance

FY 2024-25

₹844 Cr

Trade Surplus

Surplus rank #203 of 1233 subchapters

% of Chapter 12

FY 2024-25

26.37%

Share of Chapter 12’s total exports in FY 2024-25

Import side: 50.67% of Chapter 12’s imports

Rank Within Chapter 12

FY 2024-25

#2 of 14

Position by export value among subchapters in Chapter 12

Import-side rank: #1 of 14

At a glance

2.61%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#139

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+19.93%

Peak Growth Year

FY 2023-24 · strongest single-year move

26.37%

Contribution to Ch. 12

Share of Chapter 12 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #103

Balance

+2,193.71

Exports

4,065.31 ₹ Cr

0.1771% share

— YoY

35.51% of Ch. 12

Imports

1,871.60 ₹ Cr

0.0521% share

— YoY

46.96% of Ch. 12

FY 2019-20 Exp. Rank #97

Balance

+1,645.87

Exports

4,078.61 ₹ Cr

0.1847% share

+0.33% YoY

32.41% of Ch. 12

Imports

2,432.74 ₹ Cr

0.0725% share

+29.98% YoY

44.52% of Ch. 12

FY 2020-21 Exp. Rank #119

Balance

+2,197.56

Exports

3,753.34 ₹ Cr

0.1745% share

−7.98% YoY

27.82% of Ch. 12

Imports

1,555.78 ₹ Cr

0.0534% share

−36.05% YoY

27.88% of Ch. 12

FY 2021-22 Exp. Rank #153

Balance

+2,949.44

Exports

3,526.76 ₹ Cr

0.1124% share

−6.04% YoY

27.07% of Ch. 12

Imports

577.32 ₹ Cr

0.0126% share

−62.89% YoY

8.55% of Ch. 12

FY 2022-23 Exp. Rank #145

Balance

+1,831.76

Exports

4,099.64 ₹ Cr

0.1132% share

+16.24% YoY

25.42% of Ch. 12

Imports

2,267.88 ₹ Cr

0.0394% share

+292.83% YoY

28.72% of Ch. 12

FY 2023-24 Exp. Rank #130

Balance

+1,873.15

Exports

4,916.67 ₹ Cr

0.1359% share

+19.93% YoY

27.71% of Ch. 12

Imports

3,043.52 ₹ Cr

0.0542% share

+34.20% YoY

29.17% of Ch. 12

FY 2024-25 Exp. Rank #139

Balance

+844.17

Exports

4,745.99 ₹ Cr

0.1282% share

−3.47% YoY

26.37% of Ch. 12

Imports

3,901.82 ₹ Cr

0.0640% share

+28.20% YoY

50.67% of Ch. 12

CAGR · 7-Year

Exports

2.61% /yr

Imports

13.03% /yr

Consistently Surplus
Chapter 12 total

reference, FY 2024-25

Export

₹17,996.47 Cr

Import

₹7,700.01 Cr

Trade Balance

+10,296.46

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 1207 ranks #139 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 1207 and GST compliance.

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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