HSN 12099990

Other

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 12099990

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 12099990

Basic Customs Duty 5%
Social Welfare Surcharge 10% of BCD
Preferential rate -
ITC-HS import policy Restricted - Import subject to Policy Condition (4) of the chapter. However, import of Pomegranate seeds will be free.
Unit of quantity kg

Exporting Products under HSN 12099990

ITC-HS export policy Free
Condition 1. Export of seeds of all trees(excluding seeds of all forestry species), hedges, ornamental plants and flowers and vegetable seeds other than onion seeds is free subject to a declaration in the form of an affidavit from the exporter that the seed being exported is not Breeder or Foundation or Wild variety seeds and indicating the source of procurement. 2. However, Export of seeds of all forestry species &Cashew seeds and plants is restricted subject to permitted under Restricted Export Authorization.
Duty drawback (AIR 2023) 0.15%, matched at 1209
Export duty (Second Schedule) None

HSN 12099990 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
120999 Other :
12099990 Other

Similar HSN Codes

Code Description
12099910 Fruit seeds for planting or sowing

Frequently Asked Questions

What is the HSN code for Seeds?

The 8-digit HSN code is 12099990 - 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 12099990?

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 12099990?

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

Is import under HSN 12099990 allowed?

The ITC-HS import policy for this code is Restricted - Import subject to Policy Condition (4) of the chapter. However, import of Pomegranate seeds will be free.

Which GST rate applies to Seeds?

HSN 12099990 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 12099990?

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 Seeds be exported from India?

The ITC-HS export policy for HSN 12099990 is Free under Schedule 2 of the ITC-HS. Condition: 1. Export of seeds of all trees(excluding seeds of all forestry species), hedges, ornamental plants and flowers and vegetable seeds other than onion seeds is free subject to a declaration in the form of an affidavit from the exporter that the seed being exported is not Breeder or Foundation or Wild variety seeds and indicating the source of procurement. 2. However, Export of seeds of all forestry species &Cashew seeds and plants is restricted subject to permitted under Restricted Export Authorization..

Is duty drawback available on 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
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