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Free Tools/HSN Code Finder/Chapter 12/HSN 1202
HSN 12024-Digit Heading

HSN 1202: Ground-nuts – GST Rate

HSN 1202 covers ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken. GST on HSN 1202 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 13 tariff items, for example 1202 10 11, 1202 10 19 and 1202 10 91.

Chapter 12: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

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.

GST Rates for Heading 1202

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality

Reference: Schedule EXEMPT, S. No. 79 (Spec: 1202)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.

Reference: Schedule I, S. No. 62 (Spec: 1202)
Other entries in this chapter (2)

These apply only if your goods match the description.

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

All goods of seed quality

Reference: Schedule EXEMPT, S. No. 77 (Spec: 12)
5%CGST 2.5% + SGST 2.5% / IGST 5%

All goods other than of seed quality

Reference: Schedule I, S. No. 60 (Spec: 12)

Sub-Headings & Tariff Items Under 1202

Showing 18 sub-classification codes with complete hierarchy descriptions.

1202106-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > In shell

120210118-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > In shell > Ground?Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken In Shell : H.P.S : Of Seed Quality

120210198-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > In shell > Ground?Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken In Shell : H.P.S : Other

120210918-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > In shell > Ground?Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken In Shell : Other : Of Seed Quality

120210998-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > In shell > Ground?Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken In Shell : Other : Other

1202206-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > Shelled, whether or not broken

120220108-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > Shelled, whether or not broken > Ground?Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken Shelled, Whether Or Not Broken : Kernels, H.P.S.

120220908-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > Shelled, whether or not broken > Ground?Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken Shelled, Whether Or Not Broken : Other

1202306-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > Seed:

120230108-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > Seed: > H. P. S.

120230908-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > Seed: > Other

1202416-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > In Shell:

120241108-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > In Shell: > H.P.S.

120241908-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > In Shell: > Other

1202426-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > Shelled, Whether Or Not Broken:

120242108-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > Shelled, Whether Or Not Broken: > Kernels, H.P.S.

120242208-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > Shelled, Whether Or Not Broken: > Kernels,Other

120242908-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken > Shelled, Whether Or Not Broken: > Other

Other Headings in Chapter 12

HSN 1201
Soya Beans, Whether Or Not Broken
HSN 1203
Copra
HSN 1204
Linseed, Whether Or Not Broken
HSN 1205
Rape Or Colza Seeds, Whether Or Not Broken
HSN 1206
Sunflower Seeds, Whether Or Not Broken
HSN 1207
Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken
HSN 1208
Flours And Meals Of Oil Seeds Or Oleaginous Fruits, Other Than Those Of Mustard
HSN 1209
Seeds, Fruit And Spores, Of A Kind Used For Sowing
HSN 1210
Hop Cones, Fresh Or Dried, Whether Or Not Ground, Powdered Or In The Form Of Pellets; Lupulin
HSN 1211
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
HSN 1212
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
HSN 1213
Cereal Straw And Husks, Unprepared, Whether Or Not Chopped, Ground, Pressed Or In The Form Of Pellets
HSN 1214
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
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