Free Tools/HSN Code Finder/Chapter 12/HSN 1204

HSN 12044-Digit Heading

HSN 1204: Linseed – GST Rate

HSN 1204 covers linseed, whether or not broken. GST on HSN 1204 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 2 tariff items, for example 1204 00 10 and 1204 00 90.

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 1204

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

Linseed, whether or not broken, of seed quality

Reference: Schedule EXEMPT, S. No. 80 (Spec: 1204)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Linseed, whether or not broken other than of seed quality.

Reference: Schedule I, S. No. 64 (Spec: 1204)

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 1204

Showing 3 sub-classification codes with complete hierarchy descriptions.

1204006-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Linseed, Whether Or Not Broken > Linseed, Whether Or Not Broken:

120400108-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Linseed, Whether Or Not Broken > Linseed, Whether Or Not Broken: > Of Seed Quality

120400908-Digit Tariff Item

Other Headings in Chapter 12

HSN 1201

Soya Beans, Whether Or Not Broken

HSN 1202

Ground-Nuts, Not Roasted Or Otherwise Cooked, Whether Or Not Shelled Or Broken

HSN 1203

Copra

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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