Other oil seeds and oleaginous fruits, whether or not broken. Chapter 12: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 1207 | 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 Notification 9/2025-CT(R), Schedule I, S.No. 67 |
| Nil | 1207 | 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 Notification 10/2025-CT(R), S.No. 83 |
| Entries for the whole of Chapter 12 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 12 | All goods other than of seed quality Notification 9/2025-CT(R), Schedule I, S.No. 60 |
| Nil | 12 | All goods of seed quality Notification 10/2025-CT(R), S.No. 77 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 1207 in the GSTN HSN master (34 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 1207 10 | PALM NUTS AND KERNELS: | – | |
| 1207 10 10 | PALM NUTS | – | Save |
| 1207 10 90 | PALM KERNELS | – | Save |
| 1207 20 | Cotton seeds | – | |
| 1207 20 10 | OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN COTTON SEEDS : OF SEED QUALITY | – | Save |
| 1207 20 90 | OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN COTTON SEEDS : OTHER | – | Save |
| 1207 21 | SEED | – | |
| 1207 21 00 | Seed | – | Save |
| 1207 29 | Other | – | |
| 1207 29 00 | Other | – | Save |
| 1207 30 | CASTOR OIL SEEDS: | – | |
| 1207 30 10 | OF SEED QUALITY | – | Save |
| 1207 30 90 | OTHER | – | Save |
| 1207 40 | SESAMUM SEEDS: | – | |
| 1207 40 10 | OF SEED QUALITY | – | Save |
| 1207 40 90 | OTHER | – | Save |
| 1207 50 | MUSTARD SEEDS: | – | |
| 1207 50 10 | OF SEED QUALITY | – | Save |
| 1207 50 90 | OTHER | – | Save |
| 1207 60 | SAFFLOWER (CARTHAMUS TINCTORIUS) SEEDS: | – | |
| 1207 60 10 | OF SEED QUALITY | – | Save |
| 1207 60 90 | OTHER | – | Save |
| 1207 70 | MELON SEEDS: | – | |
| 1207 70 10 | Of seed quality | – | Save |
| 1207 70 90 | Other | – | Save |
| 1207 91 | POPPY SEEDS | – | |
| 1207 91 00 | POPPY SEEDS | – | Save |
| 1207 99 | OTHER : | – | |
| 1207 99 10 | AJAMS | – | Save |
| 1207 99 20 | MANGO KERNEL | – | Save |
| 1207 99 30 | NIGER SEED | – | Save |
| 1207 99 40 | KOKAM | – | Save |
| 1207 99 50 | Other: Shea nuts | – | Save |
| 1207 99 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (1207) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
