Seeds, fruit and spores, of a kind used for sowing. 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% | 1209 | Tamarind seeds meant for any use other than sowing Notification 9/2025-CT(R), Schedule I, S.No. 69 |
| Nil | 1209 | Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing Notification 10/2025-CT(R), S.No. 84 |
| 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 1209 in the GSTN HSN master (30 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 | |
|---|---|---|---|
| 1209 10 | SUGAR BEET SEEDS | – | |
| 1209 10 00 | SUGAR BEET SEEDS | – | Save |
| 1209 21 | LUCERNE (ALFALFA) SEEDS | – | |
| 1209 21 00 | LUCERNE (ALFALFA) SEEDS | – | Save |
| 1209 22 | CLOVER (TRIFOLIUM SPP.) SEEDS | – | |
| 1209 22 00 | CLOVER (TRIFOLIUM SPP.) SEEDS | – | Save |
| 1209 23 | FESCUE SEEDS | – | |
| 1209 23 00 | FESCUE SEEDS | – | Save |
| 1209 24 | KENTUCKY BLUE GRASS (POA PRATENSIS L.) SEEDS | – | |
| 1209 24 00 | KENTUCKY BLUE GRASS (POA PRATENSIS L.) SEEDS | – | Save |
| 1209 25 | RYE GRASS (LOLIUM MULTIFLORUM LAM., LOLIUM PERENNE L .) SEEDS | – | |
| 1209 25 00 | RYE GRASS (LOLIUM MULTIFLORUM LAM., LOLIUM PERENNE L.) SEEDS | – | Save |
| 1209 26 00 | SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING SEEDS OF FORAGE PLANTS : TIMOTHY GRASS SEED | – | Save |
| 1209 29 | OTHER : | – | |
| 1209 29 10 | AUSTRALIAN LUPIN SEEDS | – | Save |
| 1209 29 90 | OTHER | – | Save |
| 1209 30 | SEEDS OF HERBACEOUS PLANTS CULTIVATED PRINCIPALLY FOR THEIR FLOWERS | – | |
| 1209 30 00 | SEEDS OF HERBACEOUS PLANTS CULTIVATED PRINCIPALLY FOR THEIR FLOWERS | – | Save |
| 1209 91 | VEGETABLE SEEDS : | – | |
| 1209 91 10 | OF CABBAGE | – | Save |
| 1209 91 20 | OF CAULIFLOWER | – | Save |
| 1209 91 30 | OF ONION | – | Save |
| 1209 91 40 | OF PEA | – | Save |
| 1209 91 50 | OF RADISH | – | Save |
| 1209 91 60 | OF TOMATO | – | Save |
| 1209 91 70 | OF CHILLY OF GENUS CAPSICUM | – | Save |
| 1209 91 90 | OTHER | – | Save |
| 1209 99 | OTHER : | – | |
| 1209 99 10 | FRUIT SEEDS FOR PLANTING OR SOWING | – | Save |
| 1209 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 (1209) 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.
