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- Updated on : September 19, 2025
HSN Chapter 12: Oil Seeds, Medicinal Plants & Grains Classification & GST India
HSN Code & GST Rate for Medicinal Plants, Oil Seeds & Fruits - Chapter 12
Understanding GST classification for oil seeds, medicinal plants, and miscellaneous agricultural products is crucial for farmers, seed companies, oil processing industries, and pharmaceutical companies. HSN Chapter 12 plays a vital role in supporting India's agricultural sector, oil economy, and traditional medicine systems through strategic tax exemptions for seed quality products and fresh medicinal plants.
Key Classification Factors for Oil Seeds & Medicinal Plants GST Rates
- Purpose/Quality: Seed quality for sowing vs Commercial/processing use
- Processing State: Fresh/raw vs Dried/processed vs Ground/powdered
- End Use: Agricultural cultivation vs Industrial processing vs Medicinal applications
- Value Addition: Natural products vs Processed preparations vs Pharmaceutical intermediates
Complete HSN Code Table: Oil Seeds, Medicinal Plants & Grains (Chapter 12)
| GST Rate | Product Description | HSN Code | Key Import/Export HSN Codes |
|---|---|---|---|
| NIL (0%) | Soya beans (seed quality) | 1201 | 12011000, 12019000 |
| 5% | Soya beans (commercial, other than seed quality) | 1201 | 12011000, 12019000 |
| NIL (0%) | Ground-nuts (seed quality) | 1202 | 12023010, 12023090, 12024110, 12024190, 12024210, 12024220 |
| 5% | Ground-nuts (commercial, other than seed quality) | 1202 | 12023010, 12023090, 12024110, 12024190, 12024210, 12024220 |
| 5% | Copra | 1203 | 12030000 |
| NIL (0%) | Linseed (seed quality) | 1204 | 12040010, 12040090 |
| 5% | Linseed (commercial, other than seed quality) | 1204 | 12040010, 12040090 |
| NIL (0%) | Rape or colza seeds (seed quality) | 1205 | 12051000, 12059000 |
| 5% | Rape or colza seeds (commercial, other than seed quality) | 1205 | 12051000, 12059000 |
| NIL (0%) | Sunflower seeds (seed quality) | 1206 | 12060010, 12060090 |
| 5% | Sunflower seeds (commercial, other than seed quality) | 1206 | 12060010, 12060090 |
| NIL (0%) | Other oil seeds (palm nuts, cotton seeds, castor, sesame, mustard, etc.) - seed quality | 1207 | 12071010, 12071090, 12072100, 12072900, 12073010, 12073090 |
| 5% | Other oil seeds (palm nuts, cotton seeds, castor, sesame, mustard, etc.) - commercial | 1207 | 12071010, 12071090, 12072100, 12072900, 12073010, 12073090 |
| 5% | Flour and meals of oil seeds (other than mustard) | 1208 | 12081000, 12089000 |
| NIL (0%) | Seeds, fruit and spores for sowing | 1209 | 12091000, 12092100, 12092200, 12092300, 12092400, 12092500 |
| NIL (0%) | Hop cones, fresh | 1210 | 12101000, 12102000 |
| 5% | Hop cones, dried, ground, powdered or in pellets; lupulin | 1210 | 12101000, 12102000 |
| NIL (0%) | Medicinal plants (fresh or chilled) | 1211 | 12112000, 12113000, 12114000, 12119011, 12119012, 12119013 |
| 5% | Medicinal plants (frozen, dried, cut, crushed or powdered) | 1211 | 12112000, 12113000, 12114000, 12119011, 12119012, 12119013 |
| NIL (0%) | Seaweeds, algae, sugar beet, sugar cane (fresh or chilled) | 1212 | 12122110, 12122190, 12122910, 12122990, 12129100, 12129200 |
| 5% | Seaweeds, algae, sugar beet (frozen, dried, ground); fruit stones and kernels | 1212 | 12122110, 12122190, 12122910, 12122990, 12129100, 12129200 |
| NIL (0%) | Cereal straw and husks, unprepared | 1213 | 12130000 |
| NIL (0%) | Fodder products (hay, lucerne, clover, sainfoin, forage kale, etc.) | 1214 | 12141000, 12149000 |
| NIL (0%) | All goods of seed quality (general classification) | 12 | No specific codes prescribed |
| 5% | All goods other than of seed quality (general classification) | 12 | No specific codes prescribed |
🌱 September 2025 GST Reforms Impact on Agricultural Sector:
- Rate Stability: Chapter 12 maintained its existing seed quality (0%) vs commercial (5%) structure supporting agricultural priorities
- Input Cost Relief: Agricultural machinery GST reduced from 12% to 5% - benefiting oil seed processing and farming equipment
- Bio-input Support: GST reductions on bio-pesticides, micronutrients, and fertilizer raw materials reducing farmer input costs
- Medicinal Sector Boost: Pharmaceutical raw materials benefited from rate reductions, indirectly supporting medicinal plant processing
- Seed Sector Advocacy: Industry continues pushing for Input Tax Credit (ITC) benefits to reduce seed production costs
- Export Competitiveness: Maintained favorable rates help sustain India's position as major oil seeds and medicinal plant exporter
- Traditional Medicine Support: Fresh medicinal plants remain GST-exempt supporting Ayurveda, Unani, and traditional healing systems
- Agricultural Integration: Continued exemptions on seed quality products and fodder materials support integrated farming systems
Frequently Asked Questions (FAQs)
What are the GST rates for oil seeds and medicinal plants in India?
Oil seeds of seed quality attract NIL (0%) GST while commercial oil seeds attract 5% GST. Fresh medicinal plants attract 0% GST but processed medicinal plants attract 5% GST. Seeds for sowing purposes across all categories remain GST-exempt to support agriculture.
Which HSN codes cover oil seeds, medicinal plants, and grains?
HSN Chapter 12 covers: HSN 1201 (soya beans), HSN 1202 (groundnuts), HSN 1203 (copra), HSN 1204 (linseed), HSN 1205 (rape/colza seeds), HSN 1206 (sunflower seeds), HSN 1207 (other oil seeds), HSN 1208 (oil seed flour/meals), HSN 1209 (seeds for sowing), HSN 1210 (hop cones), HSN 1211 (medicinal plants), HSN 1212 (locust beans, seaweeds), HSN 1213 (cereal straw), and HSN 1214 (fodder products).
What changes were made to oil seeds and medicinal plants GST in September 2025?
The September 2025 reforms maintained existing rates for Chapter 12 but brought significant indirect benefits: Agricultural machinery GST reduced from 12% to 5%, Bio-pesticides and micronutrients became more affordable, Pharmaceutical raw materials benefited from rate reductions. The seed sector continues to advocate for Input Tax Credit (ITC) benefits to reduce production costs.
How does the seed quality vs commercial classification work?
Seeds intended for sowing/planting (seed quality) attract NIL (0%) GST to support agriculture and cultivation. The same seeds when used for oil extraction, processing, or commercial purposes attract 5% GST. This classification applies to soya beans, groundnuts, sunflower seeds, and other oil seeds under Chapter 12.
What is the GST treatment for medicinal and pharmaceutical plants?
Fresh medicinal plants attract NIL (0%) GST supporting traditional medicine and agriculture. Processed, dried, or powdered medicinal plants attract 5% GST reflecting value addition. The September 2025 reforms also reduced GST on pharmaceutical raw materials and medical devices, indirectly benefiting the medicinal plant sector.
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Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.