HSN Code 12021091 provides the tax classification for Ground?Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken In Shell : Other : Of Seed Quality under Chapter 12 – Oil Seeds And Oleaginous Frui of the GST tariff. Businesses dealing in Ground?Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken In Shell : Other : Of Seed Quality must use this code for proper invoicing and return filing. Applicable taxes include CGST at Nil, SGST/UTGST at Nil, and IGST at Nil. The recognized unit of measurement is kg..
HSN Codes under Chapter 12 – Oil Seeds And Oleaginous Frui
Below are related HSN codes from Chapter 12 – Oil Seeds And Oleaginous Frui for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Oil Seeds And Oleaginous Frui... | 12010010 | Soya Beans, Whether Or Not Broken Soya Beans, Whet... | Nil | Nil | Nil |
| Oil Seeds And Oleaginous Frui... | 12010090 | Soya Beans, Whether Or Not Broken Soya Beans, Whet... | 2.50% | 2.50% | 5.00% |
| Oil Seeds And Oleaginous Frui... | 12011000 | Seed | 2.50% | 2.50% | 5.00% |
| Oil Seeds And Oleaginous Frui... | 12019000 | Other | 0.025 | 0.025 | 0.05 |
| Oil Seeds And Oleaginous Frui... | 12021011 | Ground?Nuts, Not Roasted Or Otherwise Cooked, Whet... | Nil | Nil | Nil |
| Oil Seeds And Oleaginous Frui... | 12021019 | Ground?Nuts, Not Roasted Or Otherwise Cooked, Whet... | 0.025 | 0.025 | 0.05 |
| Oil Seeds And Oleaginous Frui... | 12021099 | Ground?Nuts, Not Roasted Or Otherwise Cooked, Whet... | 2.50% | 2.50% | 5.00% |
| Oil Seeds And Oleaginous Frui... | 12022010 | Ground?Nuts, Not Roasted Or Otherwise Cooked, Whet... | 2.50% | 2.50% | 5.00% |
| Oil Seeds And Oleaginous Frui... | 12022090 | Ground?Nuts, Not Roasted Or Otherwise Cooked, Whet... | 2.50% | 2.50% | 5.00% |
| Oil Seeds And Oleaginous Frui... | 12023010 | H.P.S. | 2.50% | 2.50% | 5.00% |
GST Rates for HSN 12021091
Tax liability for Ground?Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken In Shell : Other : Of Seed Quality under HSN 12021091 varies by transaction geography. CGST at Nil combined with SGST/UTGST at Nil applies to local sales. Interstate movement attracts IGST at Nil. All billing for Chapter 12 – Oil Seeds And Oleaginous Frui products must use kg..
Who Should Use HSN Code 12021091?
All businesses supplying Ground?Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken In Shell : Other : Of Seed Quality are obligated to use HSN 12021091 on tax invoices. From producers to retailers within Oil Seeds And Oleaginous Frui, Chapter 12 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Starting a business involving Ground?Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken In Shell : Other : Of Seed Quality? GST registration is mandatory for collecting and remitting taxes on HSN 12021091 goods. Companies planning international trade within Oil Seeds And Oleaginous Frui must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Using HSN Code 12021091 accurately for Ground?Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken In Shell : Other : Of Seed Quality avoids compliance issues and facilitates credit claims. Monitor changes to Nil, Nil, and Nil rates for Chapter 12 – Oil Seeds And Oleaginous Frui to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Ground?Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken In Shell : Other : Of Seed Quality under HSN Code 12021091 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Ground?Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken In Shell : Other : Of Seed Quality must use HSN 12021091 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 12021091 for Oil Seeds And Oleaginous Frui goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Ground?Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken In Shell : Other : Of Seed Quality under Oil Seeds And Oleaginous Frui. This registration links your bank account to process foreign currency payments from overseas buyers.