HSN 12079950

Shea nuts - Other

8-digit tariff item under 1207 · Chapter 12 (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder) · Section II

GST on HSN 12079950

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 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed qualityNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025
5% Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed qualityNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025

Rate inherited from heading 1207.

Importing Products under HSN 12079950

Basic Customs Duty 15%
Social Welfare Surcharge 10% of BCD
Preferential rate 20%
ITC-HS import policy Free
Unit of quantity kg

Exporting Products under HSN 12079950

ITC-HS export policy Free - not listed in Schedule 2
Duty drawback (AIR 2023) 0.15%, matched at 1207
Export duty (Second Schedule) None

HSN 12079950 Classification

Section II Vegetable Products
Chapter 12 Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
1207 OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN
120799 Other :
12079950 Shea nuts

Similar HSN Codes

Code Description
12079910 Ajams
12079920 Mango kernel
12079930 Niger seed
12079940 Kokam
12079990 Other

Frequently Asked Questions

What is the HSN code for Other oil seeds and oleaginous fruits - Shea nuts - Other?

The 8-digit HSN code is 12079950 - Other oil seeds and oleaginous fruits - Shea nuts - Other, under heading 1207 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 12079950?

GST Exempt (Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality); 5% (Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) 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 12079950?

Basic Customs Duty is 15% plus 10% Social Welfare Surcharge. A preferential rate of 20% may apply under trade agreements.

Is import under HSN 12079950 allowed?

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

Which GST rate applies to Other oil seeds and oleaginous fruits - Shea nuts - Other?

HSN 12079950 carries more than one GST schedule entry: Exempt for "Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality"; and 5% for "Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) 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 12079950?

On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 15% = ₹15,000; Social Welfare Surcharge 10% of BCD = ₹1,500; IGST 0% or 5% on ₹116,500. This heading carries more than one GST entry, so the total duty is between ₹16,500 and ₹22,325 - landing the consignment between ₹116,500 and ₹122,325, 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.

Is duty drawback available on Other oil seeds and oleaginous fruits - Shea nuts - Other?

Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 1207. 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. Customs Tariff Act, 1975 - First Schedule (import tariff)
  6. 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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