Chapter 12:HSN Code & GST Rate for Medicinal Plants, oil seeds & fruits

Rates (%)	Products Description	HSN Codes	Export and Import HSN Codes
5%	All goods other than of seed quality	12	No Export and Import HSN Codes Prescribed
NIL	All goods of seed quality	12	No Export and Import HSN Codes Prescribed
5%	Copra	1203	12030000
NIL	Soya beans, whether or not broken, of seed quality.	1201	12011000, 12019000
5%	Soya beans, whether or not broken other than of seed quality.	1201	12011000, 12019000
NIL	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.	1202	12023010, 12023090, 12024110, 12024190, 12024210, 12024220, 12024290
5%	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.	1202	12023010, 12023090, 12024110, 12024190, 12024210, 12024220, 12024290
NIL	Linseed, whether or not broken, of seed quality.	1204	12040010, 12040090
5%	Linseed, whether or not broken other than of seed quality.	1204	12040010, 12040090
NIL	Rape or colza seeds, whether or not broken, of seed quality.	1205	12051000, 12059000
5%	Rape or colza seeds, whether or not broken other than of seed quality.	1205	12051000, 12059000
NIL	Sunflower seeds, whether or not broken, of seed quality.	1206	12060010, 12060090
5%	Sunflower seeds, whether or not broken other than of seed quality	1206	12060010, 12060090
NIL	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.	1207	12071010, 12071090, 12072100, 12072900, 12073010, 12073090, 12074010, 12074090, 12075010, 12075090, 12076010, 12076090, 12077010, 12077090, 12079100, 12079910, 12079920, 12079930, 12079940, 12079990
5%	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality	1207	12071010, 12071090, 12072100, 12072900, 12073010, 12073090, 12074010, 12074090, 12075010, 12075090, 12076010, 12076090, 12077010, 12077090, 12079100, 12079910, 12079920, 12079930, 12079940, 12079990
5%	Flour and meals of oil seeds or oleagi- nous fruits, other than those of mustard	1208	12081000, 12089000
NIL	Seeds, fruit and spores, of a kind used for sowing.	1209	12091000, 12092100, 12092200, 12092300, 12092400, 12092500, 12092910, 12092990, 12093000, 12099110, 12099120, 12099130, 12099140, 12099150, 12099160, 12099190, 12099910, 12099990
NIL	Hop cones, fresh.	1210	12101000, 12102000
5%	Hop cones, dried,ground whether or not ground, powdered or in the form of pellets; lupulin	1210	12101000, 12102000
NIL	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.	1211	12112000, 12113000, 12114000, 12119011, 12119012, 12119013, 12119014, 12119015, 12119019, 12119021, 12119022, 12119023, 12119024, 12119025, 12119026, 12119029, 12119031, 12119032, 12119033, 12119039, 12119041, 12119042, 12119043, 12119044, 12119045, 12119046, 12119047, 12119048, 12119049, 12119050, 12119060, 12119070, 12119080, 12119091, 12119092, 12119093, 12119094, 12119095, 12119096, 12119099
5%	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered	1211	12112000, 12113000, 12114000, 12119011, 12119012, 12119013, 12119014, 12119015, 12119019, 12119021, 12119022, 12119023, 12119024, 12119025, 12119026, 12119029, 12119031, 12119032, 12119033, 12119039, 12119041, 12119042, 12119043, 12119044, 12119045, 12119046, 12119047, 12119048, 12119049, 12119050, 12119060, 12119070, 12119080, 12119091, 12119092, 12119093, 12119094, 12119095, 12119096, 12119099
NIL	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.	1212	12122110, 12122190, 12122910, 12122990, 12129100, 12129200, 12129300, 12129400, 12129910, 12129920, 12129990
5%	Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium Intybus Sativum) of a kind used primarily for human consumption, not elsewhere specified or included	1212	12122110, 12122190, 12122910, 12122990, 12129100, 12129200, 12129300, 12129400, 12129910, 12129920, 12129990
NIL	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets	1213	12130000
NIL	Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.	1214	12141000, 12149000