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. 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% | 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, frozen or dried, whether or not cut, crushed or powdered Notification 9/2025-CT(R), Schedule I, S.No. 71 |
| Nil | 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 or chilled Notification 10/2025-CT(R), S.No. 87 |
| Nil | 1211 90 13 | Psyllium seeds (Isobgul/Isobgol) Notification 10/2025-CT(R), S.No. 87A · Inserted by Notification No. 03/2026-Central Tax (Rate), from 1 Nov 2026. |
| 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 1211 in the GSTN HSN master (62 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 | |
|---|---|---|---|
| 1211 10 00 | 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 OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED LIQUORICE ROOTS | – | Save |
| 1211 20 | GINSENG ROOTS | – | |
| 1211 20 00 | GINSENG ROOTS | – | Save |
| 1211 30 | COCA LEAF | – | |
| 1211 30 00 | COCA LEAF | – | Save |
| 1211 40 | POPPY STRAW | – | |
| 1211 40 00 | POPPY STRAW | – | Save |
| 1211 50 | EPHEDRA | – | |
| 1211 50 00 | Ephedra | – | Save |
| 1211 60 | BARK OF AFRICAN CHERRY (PRUNUS AFRICANA) | – | |
| 1211 60 00 | BARK OF AFRICAN CHERRY (PRUNUS AFRICANA) | – | Save |
| 1211 90 | OTHER : | Nil (nil list S.No. 87A) | |
| 1211 90 11 | AMBRETTE SEEDS | – | Save |
| 1211 90 12 | NUXVOMICA, DRIED RIPE SEEDS | – | Save |
| 1211 90 13 | PSYLLIUM SEEDS (ISOBGUL) | Nil (nil list S.No. 87A) | Save |
| 1211 90 14 | NEEM SEEDS | – | Save |
| 1211 90 15 | JOJOBA SEEDS | – | Save |
| 1211 90 16 | GARCINIA | – | Save |
| 1211 90 19 | OTHER | – | Save |
| 1211 90 21 | BELLADONA LEAVES | – | Save |
| 1211 90 22 | SENNA LEAVES AND PODS | – | Save |
| 1211 90 23 | NEEM LEAVES | – | Save |
| 1211 90 24 | GYMNEMA | – | Save |
| 1211 90 25 | CUBEB | – | Save |
| 1211 90 26 | PYRETHRUM | – | Save |
| 1211 90 29 | OTHER | – | Save |
| 1211 90 31 | CASCARA SAGRADA BARK | – | Save |
| 1211 90 32 | PSYLLIUM HUSK (ISOBGUL HUSK) | – | Save |
| 1211 90 33 | GAMBOGE FRUIT RIND | – | Save |
| 1211 90 34 | ASHOKA (SARACA ASOCA.) | – | Save |
| 1211 90 35 | ARJUNA (TERMINALIA ARJUNA) | – | Save |
| 1211 90 39 | OTHER | – | Save |
| 1211 90 41 | BELLADONA ROOTS | – | Save |
| 1211 90 42 | GALANGAL RHIZOMES AND ROOTS | – | Save |
| 1211 90 43 | IPECAC DRIED RHIZOME AND ROOTS | – | Save |
| 1211 90 44 | SERPENTINA ROOTS (ROWWALFIA SERPENTINA AND OTHER SPECIES OF ROWWALFIAS) | – | Save |
| 1211 90 45 | ZEDOVARY ROOTS | – | Save |
| 1211 90 46 | KUTH ROOT | – | Save |
| 1211 90 47 | SARASAPARILLA ROOTS | – | Save |
| 1211 90 48 | SWEET FLAG RHIZOMES | – | Save |
| 1211 90 49 | OTHER | – | Save |
| 1211 90 50 | 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 OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : SANDALWOOD CHIPS AND DUST | – | Save |
| 1211 90 51 | SANDALWOOD CHIPS AND DUST | – | Save |
| 1211 90 52 | VINCA ROSEA HERBS | – | Save |
| 1211 90 53 | MINT | – | Save |
| 1211 90 54 | AGARWOOD | – | Save |
| 1211 90 55 | CHIRATA | – | Save |
| 1211 90 56 | BASIL, HYSSOP, ROSEMARY, SAGE AND SAVORY | – | Save |
| 1211 90 57 | ASHWAGANDHA (WITHANIA SOMNIFERA) | – | Save |
| 1211 90 58 | GILOY (TINOSPORA CORDIFOLIA) | – | Save |
| 1211 90 59 | OTHER | – | Save |
| 1211 90 60 | 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 OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : VINCA ROSEA HERBS | – | Save |
| 1211 90 70 | 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 OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : MINT INCLUDING LEAVES (ALL SPECIES) | – | Save |
| 1211 90 80 | 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 OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : AGARWOOD | – | Save |
| 1211 90 90 | OTHER | – | Save |
| 1211 90 91 | 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 OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : OTHER : CHIRATA | – | Save |
| 1211 90 92 | 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 OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : OTHER : TUKMARIA | – | Save |
| 1211 90 93 | 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 OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : OTHER : UNAB (INDIAN JUJUBA OR CHINESE DATES) | – | Save |
| 1211 90 94 | 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 OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : OTHER : BASIL, HYSSOP, ROSEMARY, SAGE AND SAVORY | – | Save |
| 1211 90 95 | 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 OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : OTHER : LOVAGE | – | Save |
| 1211 90 96 | 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 OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : OTHER : GARCENIA | – | Save |
| 1211 90 99 | 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 OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED OTHER : OTHER : 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 (1211) 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.
