HSN code directory

HSN Code 1209: Seeds, fruit and spores, of a kind used for sowing

Seeds, fruit and spores, of a kind used for sowing


All 8-digit HSN codes under this heading

HSN codeDescription
12091000Sugar beet seed
12092100Seeds of forage plants: lucerne (alfalfa) seed
12092200Seeds of forage plants: clover (trifolium spp.) seed
12092300Seeds of forage plants: fescue seed
12092400Seeds of forage plants: kentucky blue grass (poa pratensis l.) seed
12092500Seeds of forage plants: rye grass (lolium multiflorum lam., lolium perenne l.) seed
12092600Seeds of forage plants: timothy grass seed
12092910Seeds of forage plants: other: australian lupin seeds
12092990Seeds of forage plants: other: other
12093000Seeds of herbaceous plants cultivated principally for their flowers
12099110Other: vegetable seeds: of cabbage
12099120Other: vegetable seeds of cauliflower
12099130Other: vegetable seeds: of onion
12099140Other: vegetable seeds: of pea
12099150Other: vegetable seeds: of radish
12099160Other: vegetable seeds: of tomato
12099190Other: vegetable seeds: other
12099910Other: other: fruit seeds for planting or sowing
12099990Other: other: other


GST rate guide for this chapter

Seeds for sowing are exempt, oil seeds are generally taxed at 5%, and fodder and straw are exempt. Some items, such as sugar cane and seaweed products, have specific rates.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.