Chapter 12 of the GST framework covers Oil Seeds And Oleaginous Frui, and HSN Code 12093000 specifically identifies Seeds, Fruit And Spores, Of A Kind Used For Sowing Seeds Of Herbaceous Plants Cultivated Principally For Their Flowers for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Seeds, Fruit And Spores, Of A Kind Used For Sowing Seeds Of Herbaceous Plants Cultivated Principally For Their Flowers. Tax rates applicable include CGST at don't us, SGST/UTGST at 2.5%/Nil, and IGST at 5%/Nil for interstate movements. The standard 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 12093000
The taxation of Seeds, Fruit And Spores, Of A Kind Used For Sowing Seeds Of Herbaceous Plants Cultivated Principally For Their Flowers under HSN Code 12093000 depends on supply location. Intrastate transactions require CGST at don't us and SGST/UTGST at 2.5%/Nil. Interstate supplies are charged IGST at 5%/Nil. Invoices should consistently use kg. for Oil Seeds And Oleaginous Frui goods under Chapter 12.
Who Should Use HSN Code 12093000?
Any business engaged in supplying Seeds, Fruit And Spores, Of A Kind Used For Sowing Seeds Of Herbaceous Plants Cultivated Principally For Their Flowers must apply HSN 12093000 on invoices. The Oil Seeds And Oleaginous Frui category under Chapter 12 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Starting a business involving Seeds, Fruit And Spores, Of A Kind Used For Sowing Seeds Of Herbaceous Plants Cultivated Principally For Their Flowers? GST registration is mandatory for collecting and remitting taxes on HSN 12093000 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
Accurate application of HSN Code 12093000 for Seeds, Fruit And Spores, Of A Kind Used For Sowing Seeds Of Herbaceous Plants Cultivated Principally For Their Flowers enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 12 – Oil Seeds And Oleaginous Frui should monitor rate updates (don't us, 2.5%/Nil, 5%/Nil) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
Which chapter does HSN Code 12093000 belong to?
HSN Code 12093000 falls under Chapter 12 – Oil Seeds And Oleaginous Frui in the GST tariff schedule. This chapter covers various goods including Seeds, Fruit And Spores, Of A Kind Used For Sowing Seeds Of Herbaceous Plants Cultivated Principally For Their Flowers.
Is IGST applicable on Seeds, Fruit And Spores, Of A Kind Used For Sowing Seeds Of Herbaceous Plants Cultivated Principally For Their Flowers?
Yes, IGST at 5%/Nil is applicable when Seeds, Fruit And Spores, Of A Kind Used For Sowing Seeds Of Herbaceous Plants Cultivated Principally For Their Flowers is supplied interstate or imported. For local sales within a state, CGST at don't us and SGST/UTGST at 2.5%/Nil apply instead.
Can e-commerce sellers use HSN Code 12093000?
Yes, e-commerce sellers dealing in Seeds, Fruit And Spores, Of A Kind Used For Sowing Seeds Of Herbaceous Plants Cultivated Principally For Their Flowers must use HSN 12093000 on their invoices. This applies to all online platforms operating under Oil Seeds And Oleaginous Frui classification.
How do I start an import business for Oil Seeds And Oleaginous Frui goods?
To import goods under Oil Seeds And Oleaginous Frui, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.
