Oil seeds and oleaginous fruits; miscellaneous grain, seeds and fruit; industrial or medicinal plants; straw and fodder

Tariff Item Description of goods GGST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
12 All goods of seed quality Nil Nil Nil Nil
1201 Soya beans, whether or not broken, of seed quality Nil Nil Nil Nil
1202 Ground nuts, not roasted or otherwise cooked, not shelled or broken Nil Nil Nil Nil
1204 Linseed, whether or not broken, of seed quality Nil Nil Nil Nil
1205 Rape or colza seeds, whether or not broken, of seed quality Nil Nil Nil Nil
1206 Sunflower seeds, not broken, of seed quality Nil Nil Nil Nil
1207 Other oil seeds and oleaginous fruits (i.e. palm nuts, kernels and cotton seeds, castor oil seeds, mustard seeds, safflower seeds, melon seeds, poppy seeds) of seed quality and whether or not broken Nil Nil Nil Nil
1209 Seeds, fruits and spores, of a kind used for sowing Nil Nil Nil Nil
1210 Hop cones, fresh Nil Nil Nil Nil
1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled Nil Nil Nil Nil
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled Nil Nil Nil Nil
1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets. Nil Nil Nil Nil
1214 Swedes, mangolds, fodder roots, hay, Lucerne, clover, lupines, vetches and similar forage products, whether or not in the form of pellets Nil Nil Nil Nil
12 All goods other than of seed quality 2.5% 2.5% 5% Nil
1201 Soya bean, whether or not broken other than of seed quality 2.5% 2.5% 5% Nil
1202 Ground nuts, not roasted or otherwise cooked, not shelled other than of seed quality 2.5% 2.5% 5% Nil
1203 Copra other than of seed quality 2.5% 2.5% 5% Nil
1204 Linseed, whether or not broken other than of seed quality 2.5% 2.5% 5% Nil
1205 Rape or colza seeds, whether or not broken other than of seed quality 2.5% 2.5% 5% Nil
1206 Sunflower seeds, whether or not broken other than of seed quality 2.5% 2.5% 5% Nil
1207 Other oil seeds and oleaginous fruits (i.e. palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, melon seeds, poppy seeds) whether or not broken, other than of seed quality 2.5% 2.5% 5% Nil
1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard 2.5% 2.5% 5% Nil
1210 whether or not ground Hop cones, dried,, powdered or in the form of pellets; lupulin 2.5% 2.5% 5% Nil
1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered 2.5% 2.5% 5% Nil
1212 Locust beans, seaweeds and other sugar beet and sugar cane, frozen or dried, ground or not; fruit stones and kernels and other vegetable products of a kind used primarily for human consumption, not elsewhere specified or included 2.5% 2.5% 5% Nil