Within Chapter 12 – Oil Seeds And Oleaginous Frui, HSN Code 12119057 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 12119057
The tax structure 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 under HSN Code 12119057 follows a dual taxation model. CGST is levied at 2.5%/Nil and SGST/UTGST at 2.5%/Nil for intrastate sales. Interstate transactions attract IGST at 5%/Nil. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 12 – Oil Seeds And Oleaginous Frui.
Who Should Use HSN Code 12119057?
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, Chilled, Frozen Or Dried, Whether Or Not Cut, Crushed Or Powdered-Other:Whole Plant, Aerial are required to mention HSN Code 12119057 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
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:Whole Plant, Aerial? Secure GST registration to handle taxes on HSN 12119057 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
Correct HSN Code 12119057 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 12119057 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 12119057 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.
