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.
CHAPTER 12
OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER.
NOTES:
1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 07 or Chapter 20).
2. Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to 2306.
3. For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as “seeds of a kind used for sowing”. Heading 1209 does not, however, apply to the following even if for sowing:
(a) Leguminous vegetables or sweet corn (Chapter 07);
(b) Spices or other products of Chapter 09;
(c) Cereals (Chapter 10); or
(d) Products of headings 1201 to 1207 or 1211.
4. Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. Heading 1211 does not, however, apply to:
(a) Medic aments of Chapter 30;
(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or
(c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.
5. For the purposes of heading 1212, the term “seaweeds and other algae” does not include:
(a) Dead single-cell micro-organisms of heading 2102;
(b) Cultures of micro-organisms of heading 3002; or
(c) Fertilizers of heading 3101 or 3105.
SUB-HEADING NOTE:
For the purposes of sub-heading 1205 10, the expression “low erucic acid rape or colza seeds” means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.
POLICY CONDITIONS:
(1) Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not, crushed or powdered as covered under Exim Code 12.11, import of which has been shown as restricted and which are not covered by the list mentioned in licensing note 2 below, may be permitted freely by the Actual Users without an import license subject to plant protection quarantine certificate. However, import of opium (papaver species), cannabis (cannabis species) and coca(erythroxylon species) shall not be permitted. This free importability shall not be applicable to the items, poppy, flowers and unripe heads of dried poppy, psyllium husk (isobgul), psyllium seed (isobgul), poppy husk and jojoba seed.
(2) Import of Crude Drugs required for making Ayurvedic, Unani or any other system of medicine as listed below is permitted freely.
|
List of Crude Drugs required for the Manufacture of Ayurvedic, Unani or any other system of medicine Allowed for Import Without a Licence |
||
|
Sl. No. |
Ayurvedic/ Unani name of the crude drugs inclusive of parts |
Scientific and/or English name of the drug |
|
(1) |
(2) |
(3) |
|
A. |
PLANT ORIGIN DURGS |
|
|
1, |
Vansalochan Tabsheer (Manna) |
Bambusa bambas Druce Sy. B. arundiracsa Wild Bamboo Manna. |
|
2. |
Gaozeban (leaves, flowers) |
Borago officinitis Linn. |
|
3. |
Suranjan (Corams) |
Colcheum Luteum Baker colchicum. |
|
4. |
Bol. Mur Makki (Gum resin) |
Commiphora myrtha (nees) engl. Myrth. |
|
5. |
Saqmonia (Resin) |
Convolvulus seammonia Linn. Scammony. |
|
6. |
Yashtimadhu. Mulethi (Roots) |
Glycyrthiza glabra Linn. Licorice. |
|
7. |
Hauber Abhal (Bernes) |
Juniperus communis Linn. Juniper Berries. |
|
8. |
Todn (Seeds) |
Mathiola incana R.Br. |
|
9. |
Deleted |
|
|
10. |
Shaqaqul Misri (Root) |
Pastinaca secacul Linn. Wild Parship secacu. |
|
11. |
Kab abchini (Fruits) |
Piper cubeba Linn. f. Cubed. |
|
12. |
Mastagr |
Pistcia lentiscus Linn. mastich. |
|
13. |
Maya Phala. Mazu (Galls) |
Quercus inbectoria Oliv. Oak. |
|
14. |
Chobchini (Root) |
Smilax china Linn. china Root. |
|
15. |
Unnab (Fruits) |
Zizyphus sativa gaerth Jujuba. |
|
16. |
Aqarqarha (Root) |
Anacyclus pyrothrum Dc. Pollitery. |
|
17. |
Bahman safaid (Root) & surkh (Red & White vraz) |
Contaurea bheen Linn. |
|
18. |
Darronaj Aqrabi (Root) |
Doronicum pardalianches Linn. Roman Leopard's Bane. |
|
19. |
Usara revand (Extract) revandchini (Root) |
Rheum emodia Wall Rheum. Rhubarb. |
|
20. |
Ustokhuddus (Plant) |
Lavandula stoechas Linn. French Lavander. |
|
21. |
Habb-ul-Ghar (berries) |
Paurus nobils Linn. Lourd. |
|
22. |
Abb-ul-Aas (Berries) |
Myrtus communis Linn. Myrtle. |
|
23. |
Ood-e-Saeeb (Root) |
Paeonia officinalis Linn. Paeonia Root. |
|
24. |
Bisfayej (Root, Rhizome) |
Polypodium vulgare Linn. Polipody. |
|
25. |
Ushbah Maghribi (Root) |
Smliax aristole-chiaefolia Miller Maxician Sarsaparillao. |
|
26. |
Turanjabeen (Manna) |
Alnagi psoud-allhagi (Bieb) Desv Syn. |
|
27. |
Zarishak (Fruit) |
A. Camelonum fiseb. Berberts vulgaris Linn. Borbery. |
|
28. |
Balsan (Habb Seeds Raughan-oil) |
Commiphora opobalsamin, Linn. engl. Balsome Tree. |
|
29. |
Sheez Khisht (manna) |
Pracinus ornus Linn. |
|
30. |
Ushaq (Olio-gum-resin) |
Darema ammoniacum D. Don. Annoniacum. |
|
31. |
Gul-e-Ghans (Flower) |
Gentianaoilvueri Griseb Gentian. |
|
32. |
Habb-uo-Mahlab (Fruits, Seeds) |
Prunus mahaleb Linn. Mahalab Tree. |
|
33. |
Faranj Mushk (Fruits, Seeds) |
Dracocophalum moldivica Linn. |
|
34. |
Badiyan Khatal (Fruit) |
Illcium verum Hook F. |
|
35. |
Biranjasif |
Achillea Millifolium Linn. Milfoil. |
|
36. |
Jadwar Nirbisi (Root) |
Delphinium Denudatum Wall. |
|
37. |
Turmus safed |
Lupinus albus Linn. White lupin. |
|
38. |
Gulnar Farsi (Flower) |
Punica granatum Linn. Pom-Granate |
|
39. |
Satar fars (Plant) |
Zataria multiflora Boiss. |
|
40. |
Omitted |
|
|
41. |
Kahruba (Resin in fossil form) |
Pinus succinifora Gopport Amber (Fossilised). |
|
42. |
Damm-ul-Akhwain (Resineus exudate) |
Draecona cinnablri balf.f. Bragon's Blood Plant. |
|
43. |
Naryal daryaee |
Ladoicoa moldivica Pors. syn. L. Seychellarum labill. |
|
44. |
Gul-e Pista (Flower) |
Pistacia yera Linn. Pistachio Plant. |
|
45. |
Loban (Balsamic resin Benzoin) |
Styrax benzoin Dryand Olibanum or benzoin Tree. |
|
46. |
Anisoon (Fruit) |
Pimpinalla anisum Linn. Ani fruits. |
|
47. |
Sarjarsam (Gum - resin) |
votoria indica Linn. |
|
48. |
Rotanjot (Rhizome) |
Onosma echiodes Linn. |
|
49. |
Zoofa (Plant) |
Nyssopus offcinalis Linn. Hyssop. |
|
50. |
Shaqiqoon (Mushroom) |
Polyprous officinalis Fries Edible Mushroom. |
|
51. |
Guggulu |
Commiphora wightil (Arn.)/Mukul |
|
52. |
Pippali |
Piper longun linn. |
|
53. |
Kesara (kumkum) |
Crocus sativus Linn. |
|
54. |
Priyala |
Buchanania lanzen Sprong |
|
55. |
Musali Shveta |
Asparagen adsedence |
|
56. |
Black Cumin (Kala Zeera/Siaha Zeera) |
Carumcarvi or Carum bulbocastanum |
|
57. |
Nutmeg |
|
|
58. |
Mace |
|
|
B. |
MINERAL ORIGIN DRUGS |
|
|
1. |
Shilajit |
Black Bitumen, Mineral Pitch Bitumen. |
|
2. |
Boora-e-Armani |
Bole Amreniac, Amrenian Bole. |
|
3. |
Hajr-ul-Yahud |
Fossil Enerinate. |
|
4. |
Sahar Mohra |
Serpentine |
|
5. |
Yaqoot (Choora) |
Ruby. |
|
6. |
Parwala, Munga, Shaakh-e- Marjan, bekh-e-Marjan, byssad |
Coral (Colralium rubram.) |
|
7. |
Mukta, Moti |
Pearl. |
|
8. |
Sang yashab |
Jade. |
|
9. |
Hingul, Shangraf |
Cinnabar. |
|
10. |
Gil-e-Makhtoom |
Clay. |
|
11. |
Anjana |
Lead sulphide, Black antomony |
|
12. |
Malla |
Arsenic |
|
13. |
Manahshila |
Realgar |
|
14. |
Hartala |
Orpiment |
|
15. |
Parada |
Mercury |
(3) Import of Poppy Seeds (Exim Code No. 1207 91 00) shall be allowed subject to the following conditions:
a) Import permitted only from Australia, Austria, France, China, Hungary, the Netherlands, Poland, Slovakia, Spain, Turkey and Czech
Republic, United Kingdom, Democratic People’s Republic of Korea, Macedonia, Germany and Ukraine;
b) The importer shall produce an appropriate certificate from the competent authority of the exporting country that Opium Poppy have been grown legally in that country; and
c) All import contracts for this item shall compulsorily be registered with the Narcotics Commissioner, Gwalior prior to import in accordance with the guidelines issued by the Department of Revenue, which may, inter – alia, include fixing of country caps, imposing quantitative restriction, if any, per importer or any other relevant provisions as deemed necessary for implementation of National Policy on Narcotic Drugs and Psychotropic Substances.
(4) Import permitted for sowing without a licence subject to the new Policy on Seed Development, 1988 and in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.
(5) Import of Salab misri (Orchis laxiflora) required for the manufacture of Ayurvedic, Unani or any other system of medicine shall be subject to the provisions of Convention of International Trade in Endangered Species of Wild Fauna & Flora (CITES).
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- Notification No. 10/2025-Integrated Tax (Rate) (goods exemption) dated 17-09-2025
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- ITC(HS) Schedule 2 - Export Policy (DGFT)
- Customs Tariff Act, 1975 - First Schedule (import tariff)
- Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify
