HSN code · Customs Tariff of India · GST rate
12092100 is the 8-digit HSN code for “Seeds of forage plants: Lucerne (alfalfa) seeds”: tariff item 1209 21 00 under heading 1209 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5%, 18% or nil. Search a code or product below, or copy the code for your invoice.
This code
Chapter 12Heading 1209Sub-heading 1209 21Tariff item 1209 21 00
Seeds of forage plants: Lucerne (alfalfa) seeds
Tariff item 1209 21 00 · Heading 1209 · Chapter 12, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
120921008 digits: 12 + 09 + 21 + 001209 21 00Lucerne (alfalfa) seedsHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 12 covers oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. It sits in Section II, vegetable products.
Seeds, fruit and spores, of a kind used for sowing.
1209 21 is the 6-digit level of this tariff item. Between the heading and the item the Customs Tariff prints the line “Seeds of forage plants”.
Lucerne (alfalfa) seeds. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
4 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or nil. No single rate is stated for 12092100 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 1209 (this code's heading) | |||
| Schedule I, S. No. 69Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 1209 | Tamarind seeds meant for any use other than sowing | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| S. No. 84Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 1209 | Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
| Entries for particular goods in chapter 12 | |||
| Schedule I, S. No. 60Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 12 | All goods other than of seed quality | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| S. No. 77Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 12 | All goods of seed quality | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos. Exemptions: Notification No. 10/2025-Central Tax (Rate).
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 1209, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 120921, goes on B2B tax invoices.
Many businesses show the full 12092100, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017; exemptions under Notification No. 10/2025. The 4 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 1209, seeds, fruit and spores, of a kind used for sowing. The codes below sit closest to 12092100 in the Customs Tariff of India: the other tariff items under heading 1209. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
12092500Tariff item 1209 25 0012092990Tariff item 1209 29 9012099130Tariff item 1209 91 3012099140Tariff item 1209 91 4012099190Tariff item 1209 91 9012099910Tariff item 1209 99 1012099990Tariff item 1209 99 9012092100, this page's code, is tariff item 1209 21 00 under the same heading.
Questions
It depends on the goods: 4 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or nil: Schedule I, S. No. 69 (5%); Notification 10/2025-Integrated Tax (Rate), S. No. 84 (nil); Schedule I, S. No. 60 (5%); Notification 10/2025-Integrated Tax (Rate), S. No. 77 (nil). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 1209 or 120921; many businesses use the full 12092100.
Tariff item 1209 21 00 of the Customs Tariff of India, First Schedule: “Lucerne (alfalfa) seeds”, under the line “Seeds of forage plants”, heading 1209 (“Seeds, fruit and spores, of a kind used for sowing”), in chapter 12 (oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder), Section II (vegetable products). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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