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Free Tools/HSN Code Finder/Chapter 12/HSN 1209
HSN 12094-Digit Heading

HSN 1209: Seeds – GST Rate

HSN 1209 covers seeds, fruit and spores, of a kind used for sowing. GST on HSN 1209 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 20 tariff items, for example 1209 10 00, 1209 21 00 and 1209 22 00.

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 1209

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

Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing

Reference: Schedule EXEMPT, S. No. 84 (Spec: 1209)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Tamarind seeds meant for any use other than sowing

Reference: Schedule I, S. No. 69 (Spec: 1209)
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 1209

Showing 30 sub-classification codes with complete hierarchy descriptions.

1209106-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Sugar Beet Seeds

120910008-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Sugar Beet Seeds > Sugar Beet Seeds

1209216-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Lucerne (Alfalfa) Seeds

120921008-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Lucerne (Alfalfa) Seeds > Lucerne (Alfalfa) Seeds

1209226-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Clover (Trifolium Spp.) Seeds

120922008-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Clover (Trifolium Spp.) Seeds > Clover (Trifolium Spp.) Seeds

1209236-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Fescue Seeds

120923008-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Fescue Seeds > Fescue Seeds

1209246-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Kentucky Blue Grass (Poa Pratensis L.) Seeds

120924008-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Kentucky Blue Grass (Poa Pratensis L.) Seeds > Kentucky Blue Grass (Poa Pratensis L.) Seeds

1209256-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Rye Grass (Lolium Multiflorum Lam., Lolium Perenne L .) Seeds

120925008-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Rye Grass (Lolium Multiflorum Lam., Lolium Perenne L .) Seeds > Rye Grass (Lolium Multiflorum Lam., Lolium Perenne L.) Seeds

120926008-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Seeds, Fruit And Spores, Of A Kind Used For Sowing Seeds Of Forage Plants : Timothy Grass Seed

1209296-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Other :

120929108-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Other : > Australian Lupin Seeds

120929908-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Other : > Other

1209306-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Seeds Of Herbaceous Plants Cultivated Principally For Their Flowers

120930008-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Seeds Of Herbaceous Plants Cultivated Principally For Their Flowers > Seeds Of Herbaceous Plants Cultivated Principally For Their Flowers

1209916-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Vegetable Seeds :

120991108-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Vegetable Seeds : > Of Cabbage

120991208-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Vegetable Seeds : > Of Cauliflower

120991308-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Vegetable Seeds : > Of Onion

120991408-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Vegetable Seeds : > Of Pea

120991508-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Vegetable Seeds : > Of Radish

120991608-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Vegetable Seeds : > Of Tomato

120991708-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Vegetable Seeds : > Of Chilly Of Genus Capsicum

120991908-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Vegetable Seeds : > Other

1209996-Digit Sub-heading

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Other :

120999108-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > Other : > Fruit Seeds For Planting Or Sowing

120999908-Digit Tariff Item

Chain: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder > Seeds, Fruit And Spores, Of A Kind Used For Sowing > 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 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 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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