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HSN 12074-Digit Heading

HSN 1207: Other oil seeds and oleaginous fruits – GST Rate

HSN 1207 covers other oil seeds and oleaginous fruits, whether or not broken. GST on HSN 1207 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 23 tariff items, for example 1207 10 10, 1207 10 90 and 1207 20 10.

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 1207

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

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality

Reference: Schedule EXEMPT, S. No. 83 (Spec: 1207)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality

Reference: Schedule I, S. No. 67 (Spec: 1207)
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 1207

Showing 34 sub-classification codes with complete hierarchy descriptions.

1207106-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Palm Nuts And Kernels:

120710108-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Palm Nuts And Kernels: > Palm Nuts

120710908-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Palm Nuts And Kernels: > Palm Kernels

1207206-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Cotton seeds

120720108-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Cotton seeds > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Cotton Seeds : Of Seed Quality

120720908-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Cotton seeds > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Cotton Seeds : Other

1207216-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Seed

120721008-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Seed > Seed

1207296-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Other

120729008-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Other > Other

1207306-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Castor Oil Seeds:

120730108-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Castor Oil Seeds: > Of Seed Quality

120730908-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Castor Oil Seeds: > Other

1207406-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Sesamum Seeds:

120740108-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Sesamum Seeds: > Of Seed Quality

120740908-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Sesamum Seeds: > Other

1207506-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Mustard Seeds:

120750108-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Mustard Seeds: > Of Seed Quality

120750908-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Mustard Seeds: > Other

1207606-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Safflower (Carthamus Tinctorius) Seeds:

120760108-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Safflower (Carthamus Tinctorius) Seeds: > Of Seed Quality

120760908-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Safflower (Carthamus Tinctorius) Seeds: > Other

1207706-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Melon Seeds:

120770108-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Melon Seeds: > Of seed quality

120770908-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Melon Seeds: > Other

1207916-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Poppy Seeds

120791008-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Poppy Seeds > Poppy Seeds

1207996-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Other :

120799108-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Other : > Ajams

120799208-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Other : > Mango Kernel

120799308-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Other : > Niger Seed

120799408-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Other : > Kokam

120799508-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Other : > Other: Shea nuts

120799908-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken > Other : > Other

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 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 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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