Within Chapter 12 – Oil Seeds And Oleaginous Frui, HSN Code 12119052 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:Whole Plant, Aerial. 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:Whole Plant, Aerial. 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 12119052
The taxation 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:Whole Plant, Aerial under HSN Code 12119052 depends on supply location. Intrastate transactions require CGST at 2.5%/Nil 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 12119052?
All businesses supplying 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:Whole Plant, Aerial are obligated to use HSN 12119052 on tax invoices. From producers to retailers within Oil Seeds And Oleaginous Frui, Chapter 12 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Starting a business involving 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:Whole Plant, Aerial? GST registration is mandatory for collecting and remitting taxes on HSN 12119052 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 12119052 application 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:Whole Plant, Aerial ensures smooth input credit utilization and assessment processes. Track 2.5%/Nil, 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)
HSN Code 12119052 falls under Chapter 12 – Oil Seeds And Oleaginous Frui in the GST tariff schedule. This chapter covers various goods including 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:Whole Plant, Aerial.
Yes, IGST at 5%/Nil is applicable 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:Whole Plant, Aerial is supplied interstate or imported. For local sales within a state, CGST at 2.5%/Nil and SGST/UTGST at 2.5%/Nil apply instead.
Yes, e-commerce sellers dealing 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:Whole Plant, Aerial must use HSN 12119052 on their invoices. This applies to all online platforms operating under Oil Seeds And Oleaginous Frui classification.
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.
