GST Rates and HSN Code for Seeds, Fruit, Spores For Sowing

Seeds, fruit, and spores are essential for gardening and agriculture. They are used for sowing and planting crops, vegetables, and fruits. However, understanding the GST rates and HSN code for these items can be quite confusing. In this article, we will discuss the GST rates and HSN code for seeds, fruit, and spores for sowing.

What are Seeds, Fruit, and Spores for Sowing?

Seeds, fruit, and spores are the reproductive parts of a plant. They are used for growing new plants and are vital for agriculture and gardening. Seeds can come from fruits, flowers, and cones, and they vary in size, shape, and color. Fruit is the mature ovary of a flowering plant and contains seeds. Spores are the reproductive cells of fungi and plants.

Seeds, fruit, and spores for sowing are classified under Chapter 12 of the Harmonized System of Nomenclature (HSN) code. The HSN code is used to classify goods in international trade and is essential for taxation purposes.

Now, let's move on to the GST rates and HSN code for seeds, fruit, and spores for sowing.

GST Rates for Seeds, Fruit, and Spores for Sowing

The GST rates for seeds, fruit, and spores for sowing are as follows:

ProductGST RateSeeds used for sowing5%Fruit and vegetable seeds5%Other seeds and spores for sowing18%

It is important to note that the GST rates for seeds, fruit, and spores for sowing may vary depending on the state where the product is sold. The above rates are the standard rates set by the Central Board of Indirect Taxes and Customs (CBIC).

HSN Code for Seeds, Fruit, and Spores for Sowing

The HSN code for seeds, fruit, and spores for sowing is 1209. This HSN code includes:

Seeds of cereals, leguminous crops, and oilseeds
Vegetable seeds
Fruit seeds
Other seeds, including flower seeds, for sowing
Spores, including mushroom spores, for sowing

The HSN code for seeds, fruit, and spores for sowing is used for import-export purposes and taxation purposes. It is important to note that the HSN code is not the same as the Goods and Services Tax Identification Number (GSTIN).

Conclusion

Seeds, fruit, and spores for sowing are important for agriculture and gardening. Understanding the GST rates and HSN code for these items is important for taxation purposes. The GST rates for seeds, fruit, and spores for sowing vary depending on the state where the product is sold, but the standard rates are 5% for seeds used for sowing and fruit and vegetable seeds, and 18% for other seeds and spores for sowing. The HSN code for seeds, fruit, and spores for sowing is 1209 and is used for import-export and taxation purposes.