HSN 12011000

seed

8-digit tariff item under 1201 · Chapter 12 (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder) · Section II

GST on HSN 12011000

This heading carries more than one schedule entry. The schedules separate by goods description, not by HSN code, so read both against your consignment.

Rate Description
Exempted Soya beans, whether or not broken, of seed qualityNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025
5% Soya beans, whether or not broken other than of seed quality.Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025

Rate inherited from heading 1201.

Importing Products under HSN 12011000

Basic Customs Duty 45%
Social Welfare Surcharge 10% of BCD
Preferential rate 20%
ITC-HS import policy Restricted - Imports subject to Policy Condition (4) of the chapter.
Unit of quantity kg

Exporting Products under HSN 12011000

ITC-HS export policy Free
Duty drawback (AIR 2023) 0.15%, matched at 1201
Export duty (Second Schedule) None

HSN 12011000 Classification

Section II Vegetable Products
Chapter 12 Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
1201 SOYA BEANS, WHETHER OR NOT BROKEN
12011000 seed

Similar HSN Codes

Code Description
12019000 Other

Frequently Asked Questions

What is the HSN code for Soya beans - seed?

The 8-digit HSN code is 12011000 - Soya beans - seed, under heading 1201 of Chapter 12 (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder).

What is the GST rate on HSN 12011000?

GST Exempt (Soya beans, whether or not broken, of seed quality); 5% (Soya beans, whether or not broken other than of seed quality.) - per Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.

What is the customs duty on HSN 12011000?

Basic Customs Duty is 45% plus 10% Social Welfare Surcharge. A preferential rate of 20% may apply under trade agreements.

Is import under HSN 12011000 allowed?

The ITC-HS import policy for this code is Restricted - Imports subject to Policy Condition (4) of the chapter.

Which GST rate applies to Soya beans - seed?

HSN 12011000 carries more than one GST schedule entry: Exempt for "Soya beans, whether or not broken, of seed quality"; and 5% for "Soya beans, whether or not broken other than of seed quality.". The schedules separate these by the description of the goods, not by the HSN code, so both entries are reproduced above exactly as notified. Read the two descriptions against your own goods, and confirm with your tax adviser or an advance ruling before filing.

What is the total import cost for HSN 12011000?

On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 45% = ₹45,000; Social Welfare Surcharge 10% of BCD = ₹4,500; IGST 0% or 5% on ₹149,500. This heading carries more than one GST entry, so the total duty is between ₹49,500 and ₹56,975 - landing the consignment between ₹149,500 and ₹156,975, depending on which schedule entry your goods fall under. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.

Can Soya beans - seed be exported from India?

The ITC-HS export policy for HSN 12011000 is Free under Schedule 2 of the ITC-HS.

Is duty drawback available on Soya beans - seed?

Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 1201. No cap is notified. Drawback is claimed on export against the shipping bill.

Sources

  1. Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
  2. Notification No. 10/2025-Integrated Tax (Rate) (goods exemption) dated 17-09-2025
  3. ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
  4. Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
  5. ITC(HS) Schedule 2 - Export Policy (DGFT)
  6. Customs Tariff Act, 1975 - First Schedule (import tariff)
  7. Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify
Sourced from the Customs Tariff of India (First Schedule), ITC-HS import policy and GST rate notifications. Rates are indicative - verify against the latest notification before filing.
Data updated: 14 Aug 2026
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