The seeds hsn code is 1209 for seeds, fruit and spores of a kind used for sowing, such as vegetable, flower and fodder seeds, and seeds for sowing are nil rated. Grain and oil seeds meant for sowing are also nil, each in its own heading.
Seeds sold for eating or crushing are a different matter: mustard, sunflower, cotton seed, sesame and chia seeds not meant for sowing are 5%. This page explains the sowing test, the oil seed codes and a seed dealer's bill. Fertilisers are on the fertiliser page.
Seeds: codes and GST rates
Item / HSN / GST- Vegetable and flower seeds for sowingNilSeeds of a kind used for sowing
- Grass and fodder seeds for sowingNilLucerne; clover and others 1209 22 to 1209 29
- Paddy seed for sowingNilWheat 1001, maize 1005 10
- Mustard seed, not for sowing5%Oil seed
- Sunflower seed, not for sowing5%Oil seed
- Cotton seed, not for sowing5%Oil seed; 1207 21 for seed quality
- Sesame (til) seed5%Oil seed
- Chia seeds and other oil seeds5%Other oil seeds
- Oil seeds of seed qualityNilFor sowing
- Fennel, cumin, coriander seed (spice)5%Nil if of seed quality
- Tamarind seed, not for sowing5%Specific entry
Quick facts
HSN heading
1209: seeds, fruit and spores used for sowingSeeds for sowing
NilOil seeds not for sowing
5% (2.5% CGST + 2.5% SGST)Spice seeds
0909 at 5%, nil if for sowingDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
1209 for oil seeds sold for crushing
Seeds hsn code and gst rate table
| Seed | HSN | GST |
|---|---|---|
| Vegetable seeds for sowing | 1209 91 | Nil |
| Flower seeds for sowing | 1209 30 | Nil |
| Fodder and grass seeds | 1209 21 to 1209 29 | Nil |
| Paddy seed | 1006 10 | Nil |
| Seed maize | 1005 10 | Nil |
| Groundnut seed of seed quality | 1202 | Nil |
| Mustard seed, for crushing | 1207 50 | 5% |
| Sunflower seed, for eating or crushing | 1206 | 5% |
| Cotton seed, for crushing | 1207 21 or 1207 29 | 5% |
| Sesame seed | 1207 40 | 5% |
| Chia seed, flax seed | 1207 99, 1204 | 5% |
| Cumin, fennel, coriander (spice use) | 0909 | 5% |
1209 hsn code gst rate
The nil entry for 1209 covers seeds, fruit and spores of a kind used for sowing. The explanation to the entry says it does not cover seeds meant for any other use. Tamarind seeds meant for uses other than sowing are 5%. A seed company selling certified vegetable seed in packets charges no GST.
Mustard seed and sunflower seed hsn code
Mustard seed is 1207 50 and sunflower seed 1206. Sold to oil mills for crushing or to shops for cooking, they are 5%. Sold as seed for sowing, they are nil. Sunflower seeds of seed quality have a specific nil entry.
Cotton seed hsn code
Cotton seed is 1207 21 or 1207 29. Cotton seed for sowing is nil; cotton seed sold to ginning and oil mills for crushing is 5%. Cotton seed oil cake, a by-product, is nil; see cattle feed.
Spice seeds and edible seeds
Fennel, cumin and coriander seeds used as spices are 0909 at 5%; sold as sowing seed they carry no GST. See spices. Chia, flax and pumpkin seeds sold as health foods are oil seeds or prepared foods at 5%.
Seed dealer's invoice
Seed dealer to a farmer: Hybrid tomato seed, HSN 1209 91, 50 packets, Rs 15,000, Nil. Paddy seed, HSN 1006 10, 10 bags, Rs 12,000, Nil. Total Rs 27,000.
A dealer selling only nil rated seeds does not need to register for those sales. A dealer who also stocks pesticides or fertilisers must register above the threshold and split its shared input credit between taxable and nil sales. See pesticides.
Seed rates on this page follow the sowing test in the nil list. The intended use and seed quality decide the rate, so check the GST portal and ask a GST practitioner or chartered accountant about seeds sold for both uses.
Frequently asked questions
Is GST charged on seeds?
Seeds of a kind used for sowing are nil rated. Oil seeds and spice seeds sold for other uses are 5%.
What is the 1209 hsn code?
1209 covers seeds, fruit and spores used for sowing, nil rated.
What is the mustard seed hsn code?
Mustard seed is 1207 50, at 5% when not for sowing.
What is the cotton seed hsn code?
Cotton seed is 1207 21 or 1207 29, nil for sowing and 5% for crushing.
What is the chia seeds hsn code?
Chia seeds are usually billed under 1207 99, at 5%.