HSN Code 12079990 provides the tax classification for Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Other : Other : Other under Chapter 12 – Oil Seeds And Oleaginous Frui of the GST tariff. Businesses dealing in Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Other : Other : Other must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.025, SGST/UTGST at 0.025, and IGST at 0.05. 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... | 12021091 | Ground?Nuts, Not Roasted Or Otherwise Cooked, Whet... | Nil | Nil | Nil |
| 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% |
GST Rates for HSN 12079990
The tax structure for Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Other : Other : Other under HSN Code 12079990 follows a dual taxation model. CGST is levied at 0.025 and SGST/UTGST at 0.025 for intrastate sales. Interstate transactions attract IGST at 0.05. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 12 – Oil Seeds And Oleaginous Frui.
Who Should Use HSN Code 12079990?
Traders, manufacturers, and importers of Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Other : Other : Other are required to mention HSN Code 12079990 on all GST documents. This Oil Seeds And Oleaginous Frui classification under Chapter 12 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Starting a business involving Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Other : Other : Other? GST registration is mandatory for collecting and remitting taxes on HSN 12079990 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
Proper use of HSN Code 12079990 for Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Other : Other : Other streamlines audit processes and supports valid credit claims. Stay updated on 0.025, 0.025, and 0.05 rates for Chapter 12 – Oil Seeds And Oleaginous Frui through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 12079990?
The standard unit of measurement for Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Other : Other : Other under HSN Code 12079990 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 12079990 mandatory for small businesses?
Yes, businesses dealing in Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Other : Other : Other must use HSN 12079990 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Other : Other : Other?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 12079990 for Oil Seeds And Oleaginous Frui goods before invoicing.
Do I need AD Code registration for exporting Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Other : Other : Other?
Yes, AD Code registration is required for exporters dealing in Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Other : Other : Other under Oil Seeds And Oleaginous Frui. This registration links your bank account to process foreign currency payments from overseas buyers.
