HSN Code 10019100 provides the tax classification for Seed under Chapter 10 – Cereals of the GST tariff. Businesses dealing in Seed must use this code for proper invoicing and return filing. Applicable taxes include CGST at 2.5%/Nil, SGST/UTGST at 2.5%/Nil, and IGST at 5%/Nil. The recognized unit of measurement is kg..
HSN Codes under Chapter 10 – Cereals
Below are related HSN codes from Chapter 10 – Cereals for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Cereals... | 10011010 | Wheat And Meslin Durum Wheat : Of Seed Quality | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10011090 | Wheat And Meslin Durum Wheat : Other | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10011100 | Seed | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10011900 | Other | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10019010 | Wheat And Meslin Other : Wheat Of Seed Quality | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10019020 | Wheat And Meslin Other : Other Wheat | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10019031 | Wheat And Meslin Other : Meslin : Of Seed Quality | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10019039 | Wheat And Meslin Other : Meslin : Other | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10019910 | Wheat | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10019920 | Meslin | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
GST Rates for HSN 10019100
The taxation of Seed under HSN Code 10019100 depends on supply location. Intrastate transactions require CGST at 2.5%/Nil and SGST/UTGST at 2.5%/Nil. Interstate supplies are charged IGST at 5%/Nil. Invoices should consistently use kg. for Cereals goods under Chapter 10.
Who Should Use HSN Code 10019100?
All businesses supplying Seed are obligated to use HSN 10019100 on tax invoices. From producers to retailers within Cereals, Chapter 10 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Commencing trade in Seed? Secure GST registration to handle taxes on HSN 10019100 classified goods. Businesses with international operations in Cereals need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Accurate application of HSN Code 10019100 for Seed enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 10 – Cereals should monitor rate updates (2.5%/Nil, 2.5%/Nil, 5%/Nil) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 10019100 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 10019100 for accurate classification of Seed.
Can I claim input tax credit on Seed purchases?
Yes, registered businesses can claim input tax credit on Seed purchases made under HSN 10019100. Ensure your supplier mentions correct HSN code and GST rates (2.5%/Nil, 2.5%/Nil) on the invoice.
What is the difference between CGST and IGST for HSN 10019100?
CGST at 2.5%/Nil plus SGST/UTGST at 2.5%/Nil applies when Seed is sold within the same state. IGST at 5%/Nil is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Seed domestically?
No, Import Export Code is only required if you plan to import or export Seed internationally. For domestic trade within Cereals, GST registration is sufficient.
