Verified Category: Oil Seeds

HSN Code 1205

Rape or colza seeds, whether or not broken other than of seed quality

Current GST Rate

Verified ✓

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

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 1205 specifically identifies rape or colza seeds, 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 1205 on all Tax Invoices for rape or colza seeds, 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 1205

"Classifying rape or colza seeds, 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."