HSN Code 1209 — Seeds for sowing
HSN code 1209 covers seeds, fruit and spores, of a kind used for sowing. Under GST 2.0 (effective 22 September 2025), HSN 1209 (seeds for sowing) is taxed at 5% GST. This code falls under Chapter 12 — Oil Seeds And Oleaginous Fruits, Miscellaneous Grains, Seeds And Fruit; Industrial Or Medicinal Plants; Straw And Fodder.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 1209 at a glance
| HSN Code | 1209 |
| Description | SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING |
| GST Rate (GST 2.0) | 5% |
| Chapter | Chapter 12 — Oil Seeds And Oleaginous Fruits, Miscellaneous Grains, Seeds And Fruit; Industrial Or Medicinal Plants; Straw And Fodder |
| Heading | 1209 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
Sub-classifications under HSN 1209
30 more specific 6- and 8-digit codes fall under 1209 (seeds for sowing). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 120910 | Sugar Beet Seeds | 5% |
| 120921 | Lucerne (Alfalfa) Seeds | 5% |
| 120922 | Clover (Trifolium Spp.) Seeds | 5% |
| 120923 | Fescue Seeds | 5% |
| 120924 | Kentucky Blue Grass (Poa Pratensis L.) Seeds | 5% |
| 120925 | Rye Grass (Lolium Multiflorum Lam., Lolium Perenne L .) Seeds | 5% |
| 120929 | Other : | 5% |
| 120930 | Seeds Of Herbaceous Plants Cultivated Principally For Their Flowers | 5% |
| 120991 | Vegetable Seeds : | 5% |
| 120999 | Other : | 5% |
| 12091000 | Sugar Beet Seeds | 5% |
| 12092100 | Lucerne (Alfalfa) Seeds | 5% |
| 12092200 | Clover (Trifolium Spp.) Seeds | 5% |
| 12092300 | Fescue Seeds | 5% |
| 12092400 | Kentucky Blue Grass (Poa Pratensis L.) Seeds | 5% |
| 12092500 | Rye Grass (Lolium Multiflorum Lam., Lolium Perenne L.) Seeds | 5% |
| 12092600 | Seeds, Fruit And Spores, Of A Kind Used For Sowing Seeds Of Forage Plants : Timothy Grass Seed | 5% |
| 12092910 | Australian Lupin Seeds | 5% |
| 12092990 | Other | 5% |
| 12093000 | Seeds Of Herbaceous Plants Cultivated Principally For Their Flowers | 5% |
| 12099110 | Of Cabbage | 5% |
| 12099120 | Of Cauliflower | 5% |
| 12099130 | Of Onion | 5% |
| 12099140 | Of Pea | 5% |
| 12099150 | Of Radish | 5% |
| 12099160 | Of Tomato | 5% |
| 12099170 | Of Chilly Of Genus Capsicum | 5% |
| 12099190 | Other | 5% |
| 12099910 | Fruit Seeds For Planting Or Sowing | 5% |
| 12099990 | Other | 5% |
Frequently Asked Questions
What is the HSN code for seeds for sowing?
What is the GST rate on seeds for sowing?
Which chapter does HSN code 1209 belong to?
Is the HSN code 1209 mandatory on invoices for seeds for sowing?
Related HSN codes in Chapter 12
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