HSN 12099120

Of Cauliflower - Vegetable seeds

8-digit tariff item under 1209 · Chapter 12 (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder) · Section II

GST on HSN 12099120

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 Seeds, fruit and spores, of a kind used for sowing.Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025
5% Tamarind seeds meant for any use other than sowingNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025

Rate inherited from heading 1209.

Importing Products under HSN 12099120

Basic Customs Duty 5%
Social Welfare Surcharge 10% of BCD
Preferential rate -
ITC-HS import policy Free - Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.
Unit of quantity kg

Exporting Products under HSN 12099120

ITC-HS export policy Free
Duty drawback (AIR 2023) 0.15%, matched at 1209
Export duty (Second Schedule) None

HSN 12099120 Classification

Section II Vegetable Products
Chapter 12 Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
1209 SEEDS , FRUIT AND SPORES, OF A KIND USED FOR SOWING
120991 Vegetable seeds :
12099120 Of Cauliflower

Similar HSN Codes

Code Description
12099110 Of Cabbage
12099130 Of Onion
12099140 Of Pea
12099150 Of Radish
12099160 Of Tomato
12099170 of chilly of genus Capsicum
12099190 Other

Frequently Asked Questions

What is the HSN code for Of Cauliflower - Vegetable seeds?

The 8-digit HSN code is 12099120 - Of Cauliflower - Vegetable seeds, under heading 1209 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 12099120?

GST Exempt (Seeds, fruit and spores, of a kind used for sowing.); 5% (Tamarind seeds meant for any use other than sowing) - per Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.

What is the customs duty on HSN 12099120?

Basic Customs Duty is 5% plus 10% Social Welfare Surcharge.

Is import under HSN 12099120 allowed?

The ITC-HS import policy for this code is Free - Import permitted in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.

Which GST rate applies to Of Cauliflower - Vegetable seeds?

HSN 12099120 carries more than one GST schedule entry: Exempt for "Seeds, fruit and spores, of a kind used for sowing."; and 5% for "Tamarind seeds meant for any use other than sowing". 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 12099120?

On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 5% = ₹5,000; Social Welfare Surcharge 10% of BCD = ₹500; IGST 0% or 5% on ₹105,500. This heading carries more than one GST entry, so the total duty is between ₹5,500 and ₹10,775 - landing the consignment between ₹105,500 and ₹110,775, 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 Of Cauliflower - Vegetable seeds be exported from India?

The ITC-HS export policy for HSN 12099120 is Free under Schedule 2 of the ITC-HS.

Is duty drawback available on Of Cauliflower - Vegetable seeds?

Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 1209. 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
Chat with us on WhatsApp