Verified Category: Oil Seeds

HSN Code 1204

Linseed, whether or not broken other than of seed quality

Current GST Rate

Verified ✓

Rate noteRate varies within this heading — 0%: Linseed, whether or not broken, of seed quality; 5%: Linseed, whether or not broken other than of seed…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 1204 specifically identifies linseed, whether or not broken other than of seed quality for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 1204 on all Tax Invoices for linseed, whether or not broken other than of seed quality
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 1204

"Classifying linseed, whether or not broken other than of seed quality correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Oil Seeds category. AasanKhata automatically monitors these shifts for you."