HSN Code 12079930 -- – Other oil seeds and oleagino fruits, whether or not broken other : other : niger (GST Rate 5%)

HSN Code 12079930

Other oil seeds and oleagino fruits, whether or not broken other : other : niger seed

HSN12079930

Other oil seeds and oleagino fruits, whether or not broken other : other : niger seed

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 1207
Subheading: 120799
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Other oil seeds and oleagino fruits, whether or not broken other : other : niger. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 12079930?
HSN Code 12079930 is the official Harmonized System of Nomenclature code for Other oil seeds and oleagino fruits, whether or not broken other : other : niger seed, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 12079930?
HSN Code 12079930 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 12079930 belong to?
HSN Code 12079930 falls under Chapter 12 -- Oil seeds, oleaginous fruits of the GST tariff.
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