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Verified Category: Oil Seeds

HSN Code 1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels

Current GST Rate
5%
Verified ✓
Rate noteRate varies within this heading — 0%: Locust beans, seaweeds and other algae, sugar beet and…; 5%: Locust beans, seaweeds and other algae, sugar beet and…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 1212 specifically identifies locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels 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 1212 on all Tax Invoices for locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels
  • 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 1212

"Classifying locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels 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."