Chapter 1214 Tariff Headings
HSN Codes Chapter 12: Oil seeds, grains and fruits
Chapter 12 of the GST HSN tariff classifies oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. This chapter contains 14 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 12
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken
GST Rate:
0% (Nil / exempt)
5%
Rape Or Colza Seeds, Whether Or Not Broken
GST Rate:
0% (Nil / exempt)
5%
Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken
GST Rate:
0% (Nil / exempt)
5%
Flours And Meals Of Oil Seeds Or Oleaginous Fruits, Other Than Those Of Mustard
GST Rate:
5%
Seeds, Fruit And Spores, Of A Kind Used For Sowing
GST Rate:
0% (Nil / exempt)
5%
Hop Cones, Fresh Or Dried, Whether Or Not Ground, Powdered Or In The Form Of Pellets; Lupulin
GST Rate:
0% (Nil / exempt)Applies to some sub-codes
5%Applies to some sub-codes
0% (Nil / exempt)
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
GST Rate:
0% (Nil / exempt)
5%
Locust Beans, Seaweeds And Other Algae, Sugar Beet And Sugarcane, Fresh, Chilled, Frozen Or Dried, Whether Or Not Ground, Fruit Stones And Kernels And Other Vegetable Products (Including Unroasted Chicory Roots Of The Variety Cichorium Intybus Sativum) Of A Kind Used Primarily For Human Consumption, Not Elsewhere Specified Or Included
GST Rate:
0% (Nil / exempt)
5%
Cereal Straw And Husks, Unprepared, Whether Or Not Chopped, Ground, Pressed Or In The Form Of Pellets
GST Rate:
0% (Nil / exempt)
SWEDES, MANGOLDS, FODDER ROOTS, HAY, LUCERNE (alfalfa), CLOVER, SAINFOIN, FORAGE KALE, LUPINES, VETCHES AND SIMILAR FORAGE PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS
GST Rate:
0% (Nil / exempt)
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |