HSN code 09096119 is the 8-digit tariff item for neither crushed nor ground: other, under heading 0909 and sub-heading 090961 (Chapter 9). GST is nil, 5% or 18%, depending on whether the goods are of seed quality. Rates as of 2026-10-21.
HSN 09096119 at a glance
| Tariff item (8 digits) | 09096119 |
|---|---|
| Heading (4 digits) | 0909: Seeds of anise, badian, fennel, coriander, cumin or caraway, juniper berries |
| Sub-heading (6 digits) | 090961: Neither crushed nor ground |
| Chapter | 9: Coffee, tea, mate and spices |
| Description | Neither crushed nor ground: other |
| GST rate | nil, 5% or 18%, by description |
The rate for 09096119 depends on whether the goods are of seed quality. 5% under 9/2025-CT(R), Schedule I, S. No. 41 for "Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other..."; Nil under 10/2025-CT(R), S. No. 59 for "Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries of seed...". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 09096119 the deciding question is whether the goods are of seed quality.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 41 |
| 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries of seed quality | Nil (0%) | Nil | 10/2025-CT(R), S. No. 59 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 09096119 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 09096119
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (0909) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (090961) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (09096119), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 090961
- HSN 09096111: Neither crushed nor ground, of seed quality (nil, 5% or 18%)
- HSN 09096121: Neither crushed nor ground, of seed quality (nil, 5% or 18%)
- HSN 09096129: Neither crushed nor ground: other (nil, 5% or 18%)
- HSN 09096131: Neither crushed nor ground, of seed quality (nil, 5% or 18%)
- HSN 09096139: Neither crushed nor ground: other (nil, 5% or 18%)
- HSN 09096141: Neither crushed nor ground, of seed quality (nil, 5% or 18%)
- HSN 09096149: Neither crushed nor ground: other (nil, 5% or 18%)
See every rate entry for the heading on the HSN 0909 page, or all Chapter 9 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).