Within Chapter 12 – Oil Seeds And Oleaginous Frui, HSN Code 12119023 serves as the official classification 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, Chilled, Frozen Or Dried, Whether Or Not Cut, Crushed Or Powdered-Other:Leaves, Leaf Bud, G. This code determines tax rates and compliance obligations for all entities 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, Chilled, Frozen Or Dried, Whether Or Not Cut, Crushed Or Powdered-Other:Leaves, Leaf Bud, G. CGST applies at 2.5%/Nil, SGST/UTGST at 2.5%/Nil for local transactions, and IGST at 5%/Nil for interstate supplies. Measurement is standardized in 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 12119023
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, Chilled, Frozen Or Dried, Whether Or Not Cut, Crushed Or Powdered-Other:Leaves, Leaf Bud, G under HSN 12119023 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 12119023?
Every entity transacting 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, Chilled, Frozen Or Dried, Whether Or Not Cut, Crushed Or Powdered-Other:Leaves, Leaf Bud, G must quote HSN Code 12119023 on invoices. This includes traders, distributors, and e-commerce sellers operating under Oil Seeds And Oleaginous Frui. Chapter 12 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Commencing 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, Chilled, Frozen Or Dried, Whether Or Not Cut, Crushed Or Powdered-Other:Leaves, Leaf Bud, G? Secure GST registration to handle taxes on HSN 12119023 classified goods. Businesses with international operations in Oil Seeds And Oleaginous Frui need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Accurate HSN Code 12119023 usage 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, Chilled, Frozen Or Dried, Whether Or Not Cut, Crushed Or Powdered-Other:Leaves, Leaf Bud, G simplifies reconciliation and protects against penalties. Keep current with 2.5%/Nil, 2.5%/Nil, and 5%/Nil updates for Chapter 12 – Oil Seeds And Oleaginous Frui to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 12119023 for accurate classification 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, Chilled, Frozen Or Dried, Whether Or Not Cut, Crushed Or Powdered-Other:Leaves, Leaf Bud, G.
Yes, registered businesses can claim input tax credit on 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, Chilled, Frozen Or Dried, Whether Or Not Cut, Crushed Or Powdered-Other:Leaves, Leaf Bud, G purchases made under HSN 12119023. Ensure your supplier mentions correct HSN code and GST rates (2.5%/Nil, 2.5%/Nil) on the invoice.
CGST at 2.5%/Nil plus SGST/UTGST at 2.5%/Nil applies when 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, Chilled, Frozen Or Dried, Whether Or Not Cut, Crushed Or Powdered-Other:Leaves, Leaf Bud, G is sold within the same state. IGST at 5%/Nil is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export 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, Chilled, Frozen Or Dried, Whether Or Not Cut, Crushed Or Powdered-Other:Leaves, Leaf Bud, G internationally. For domestic trade within Oil Seeds And Oleaginous Frui, GST registration is sufficient.