HSN 12059000

Other

8-digit tariff item under 1205 · Chapter 12 (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder) · Section II

GST on HSN 12059000

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 Rape or colza seeds, whether or not broken, of seed qualityNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025
5% Rape or colza seeds, 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 1205.

Importing Products under HSN 12059000

Basic Customs Duty 30%
Social Welfare Surcharge 10% of BCD
Preferential rate 20%
ITC-HS import policy Free
Unit of quantity kg

Exporting Products under HSN 12059000

ITC-HS export policy Free
Duty drawback (AIR 2023) 0.15%, matched at 1205
Export duty (Second Schedule) None

HSN 12059000 Classification

Section II Vegetable Products
Chapter 12 Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
1205 RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN
12059000 Other

Similar HSN Codes

Code Description
12051000 Low erucic acid rape or colza seeds

Frequently Asked Questions

What is the HSN code for Rape or colza seeds?

The 8-digit HSN code is 12059000 - Rape or colza seeds, under heading 1205 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 12059000?

GST Exempt (Rape or colza seeds, whether or not broken, of seed quality); 5% (Rape or colza seeds, 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 12059000?

Basic Customs Duty is 30% plus 10% Social Welfare Surcharge. A preferential rate of 20% may apply under trade agreements.

Is import under HSN 12059000 allowed?

The ITC-HS import policy for this code is Free (no licence required).

Which GST rate applies to Rape or colza seeds?

HSN 12059000 carries more than one GST schedule entry: Exempt for "Rape or colza seeds, whether or not broken, of seed quality"; and 5% for "Rape or colza seeds, 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 12059000?

On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 30% = ₹30,000; Social Welfare Surcharge 10% of BCD = ₹3,000; IGST 0% or 5% on ₹133,000. This heading carries more than one GST entry, so the total duty is between ₹33,000 and ₹39,650 - landing the consignment between ₹133,000 and ₹139,650, 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 Rape or colza seeds be exported from India?

The ITC-HS export policy for HSN 12059000 is Free under Schedule 2 of the ITC-HS.

Is duty drawback available on Rape or colza seeds?

Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 1205. 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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