Chapter 12 of the GST framework covers Oil Seeds And Oleaginous Frui, and HSN Code 12111000 specifically identifies Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Liquorice Roots for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Liquorice Roots. Tax rates applicable include CGST at 2.5%/Nil, 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 12111000
Goods classified as Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Liquorice Roots under HSN 12111000 are taxed based on transaction type. Local sales attract CGST at 2.5%/Nil plus SGST/UTGST at 2.5%/Nil. For supplies crossing state boundaries, IGST at 5%/Nil applies. Documentation must reflect kg. as the measurement standard for Chapter 12 – Oil Seeds And Oleaginous Frui products.
Who Should Use HSN Code 12111000?
Traders, manufacturers, and importers of Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Liquorice Roots are required to mention HSN Code 12111000 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
Planning to trade in Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Liquorice Roots? Complete GST registration to legally collect taxes on goods under HSN 12111000. Businesses importing or exporting Oil Seeds And Oleaginous Frui products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Using HSN Code 12111000 accurately for Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Liquorice Roots avoids compliance issues and facilitates credit claims. Monitor changes to 2.5%/Nil, 2.5%/Nil, and 5%/Nil rates for Chapter 12 – Oil Seeds And Oleaginous Frui to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
Official GST rates for Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Liquorice Roots under HSN 12111000 are published in government notifications and the CBIC website. Current rates are CGST 2.5%/Nil, SGST/UTGST 2.5%/Nil, and IGST 5%/Nil.
Yes, online marketplaces and e-commerce operators selling Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Liquorice Roots must mention HSN Code 12111000 on invoices. This Oil Seeds And Oleaginous Frui classification applies to all sales channels under Chapter 12.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Liquorice Roots under HSN 12111000.
GST rates for Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Liquorice Roots and other Oil Seeds And Oleaginous Frui products under Chapter 12 may change through GST Council recommendations. Monitor official notifications to stay updated on 2.5%/Nil, 2.5%/Nil, and 5%/Nil revisions.