HSN 12119016

Garcinia - Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp

8-digit tariff item under 1211 · Chapter 12 (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder) · Section II

GST on HSN 12119016

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 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilledNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025
5% Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powderedNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025

Rate inherited from heading 1211.

Importing Products under HSN 12119016

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

Exporting Products under HSN 12119016

ITC-HS export policy Free
Condition Subject to Policy Condition 2 of the Chapter
Duty drawback (AIR 2023) 0.15%, matched at 1211
Export duty (Second Schedule) None

HSN 12119016 Classification

Section II Vegetable Products
Chapter 12 Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
1211 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED
121190 Other :
12119016 Garcinia

Similar HSN Codes

Code Description
12119011 Ambrette seeds
12119012 Nuxvomica, Dried ripe seeds
12119013 Psyllium seeds (isobgul)
12119014 Neem seeds
12119015 Jojoba seeds
12119019 Other
12119021 Belladona leaves
12119022 Senna leaves and pods

Frequently Asked Questions

What is the HSN code for Garcinia - Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind?

The 8-digit HSN code is 12119016 - Garcinia - Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, under heading 1211 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 12119016?

GST Exempt (Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled); 5% (Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered) - per Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.

What is the customs duty on HSN 12119016?

Basic Customs Duty is 30% plus 10% Social Welfare Surcharge.

Is import under HSN 12119016 allowed?

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

Which GST rate applies to Garcinia - Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind?

HSN 12119016 carries more than one GST schedule entry: Exempt for "Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled"; and 5% for "Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered". 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 12119016?

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 Garcinia - Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind be exported from India?

The ITC-HS export policy for HSN 12119016 is Free under Schedule 2 of the ITC-HS. Condition: Subject to Policy Condition 2 of the Chapter.

Is duty drawback available on Garcinia - Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind?

Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 1211. 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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