Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 1208 specifically identifies flour and meals of oil seeds or oleaginous fruits, other than those of mustard 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 1208 on all Tax Invoices for flour and meals of oil seeds or oleaginous fruits, other than those of mustard
✓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 1208

"Classifying flour and meals of oil seeds or oleaginous fruits, other than those of mustard 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."