Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
| Code | Description | GST Rate |
|---|---|---|
| 1201 | SOYA BEANS, WHETHER OR NOT BROKEN | 5.00% |
| 1202 | GROUND-NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN | 5.00% |
| 1203 | COPRA | 5.00% |
| 1204 | LINSEED, WHETHER OR NOT BROKEN | 5.00% |
| 1205 | RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN | 5.00% |
| 1206 | SUNFLOWER SEEDS, WHETHER OR NOT BROKEN | 5.00% |
| 1207 | OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN | 5.00% |
| 1208 | FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD | 5.00% |
| 1209 | SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING | 0.00% |
| 1210 | HOP CONES, FRESH OR DRIED, WHETHER OR NOT GROUND, POWDERED OR IN THE FORM OF PELLETS; LUPULIN | 0.00% |
| 1211 | PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR … | 5.00% |
| 1212 | LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGARCANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND, FRUIT … | 5.00% |
| 1213 | CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS | 0.00% |
| 1214 | SWEDES, MANGOLDS, FODDER ROOTS, HAY, LUCERNE (alfalfa), CLOVER, SAINFOIN, FORAGE KALE, LUPINES, VETCHES AND SIMILAR FORAGE PRODUCTS, WHETHER OR NOT … | 0.00% |
| Code | Description | GST Rate |
|---|---|---|
| 1201 | SOYA BEANS, WHETHER OR NOT BROKEN | 5.00% |
| 120100 | Soya beans, whether or not broken | 5.00% |
| 12010010 | SOYA BEANS, WHETHER OR NOT BROKEN SOYA BEANS, WHETHER OR NOT BROKEN : OF SEED QUALITY | 5.00% |
| 12010090 | SOYA BEANS, WHETHER OR NOT BROKEN SOYA BEANS, WHETHER OR NOT BROKEN : OTHER | 5.00% |
| 120110 | seed | 5.00% |
| 12011000 | seed | 5.00% |
| 120190 | other | 5.00% |
| 12019000 | Other | 5.00% |
| 1202 | GROUND-NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN | 5.00% |
| 120210 | In shell | 5.00% |
| 12021011 | GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : H.P.S : OF SEED QUALITY | 5.00% |
| 12021019 | GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : H.P.S : OTHER | 5.00% |
| 12021091 | GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : OTHER : OF SEED QUALITY | 5.00% |
| 12021099 | GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : OTHER : OTHER | 5.00% |
| 120220 | Shelled, whether or not broken | 5.00% |
| 12022010 | GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN SHELLED, WHETHER OR NOT BROKEN : KERNELS, H.P.S. | 5.00% |
| 12022090 | GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN SHELLED, WHETHER OR NOT BROKEN : OTHER | 5.00% |
| 120230 | SEED: | 5.00% |
| 12023010 | H. P. S. | 5.00% |
| 12023090 | Other | 5.00% |