12099990 is the designated HSN classification for Seeds, Fruit And Spores, Of A Kind Used For Sowing Other : Other : Other, categorized under Chapter 12 – Oil Seeds And Oleaginous Frui in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Seeds, Fruit And Spores, Of A Kind Used For Sowing Other : Other : Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at don't us, SGST/UTGST at 2.5%/Nil for local transactions, and IGST at 5%/Nil for interstate supplies. Quantities are measured in kg. for billing purposes.
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 12099990
For Seeds, Fruit And Spores, Of A Kind Used For Sowing Other : Other : Other classified under HSN Code 12099990, tax computation follows GST principles. CGST at don't us plus SGST/UTGST at 2.5%/Nil covers intrastate sales. IGST at 5%/Nil applies to interstate transactions. kg. is the prescribed measurement for Oil Seeds And Oleaginous Frui under Chapter 12.
Who Should Use HSN Code 12099990?
Any business engaged in supplying Seeds, Fruit And Spores, Of A Kind Used For Sowing Other : Other : Other must apply HSN 12099990 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 Other : Other : Other? GST registration is mandatory for collecting and remitting taxes on HSN 12099990 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
Correct HSN Code 12099990 application for Seeds, Fruit And Spores, Of A Kind Used For Sowing Other : Other : Other ensures smooth input credit utilization and assessment processes. Track don't us, 2.5%/Nil, and 5%/Nil rate changes for Chapter 12 – Oil Seeds And Oleaginous Frui through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
Which chapter does HSN Code 12099990 belong to?
HSN Code 12099990 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 Other : Other : Other.
Is IGST applicable on Seeds, Fruit And Spores, Of A Kind Used For Sowing Other : Other : Other?
Yes, IGST at 5%/Nil is applicable when Seeds, Fruit And Spores, Of A Kind Used For Sowing Other : Other : Other 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 12099990?
Yes, e-commerce sellers dealing in Seeds, Fruit And Spores, Of A Kind Used For Sowing Other : Other : Other must use HSN 12099990 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.
