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Verified Category: Oil Seeds

HSN Code 1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal

Current GST Rate
5%
Verified ✓
Rate noteRate varies within this heading — 0%: Plants and parts of plants (including seeds and…; 5%: Plants and parts of plants (including seeds and…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 1211 specifically identifies plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal 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 1211 on all Tax Invoices for plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal
  • 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 1211

"Classifying plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal 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."