HSN code 1202 is the Customs Tariff heading for ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, in Chapter 12 (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder). Goods of this heading are taxed at nil or 5%, depending on the exact description: 2 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate) or 10/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 1202
These are the entries of the current GST rate notifications whose column (2) names heading 1202 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. | 5% | 9/2025-CT(R), Schedule I, S. No. 62 |
| 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality | Nil (0%) | 10/2025-CT(R), S. No. 79 |
Goods of heading 1202 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
Chapter 12 entries that can also apply
These entries name the whole of Chapter 12 in column (2), so they reach every heading of the chapter, including 1202, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 12 | All goods other than of seed quality | 5% | 9/2025-CT(R), Schedule I, S. No. 60 |
| 12 | All goods of seed quality | Nil (0%) | 10/2025-CT(R), S. No. 77 |
CGST, SGST and IGST split for HSN 1202
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
| 5% | 2.5% | 2.5% | 5% |
Worked example: a ₹1,000 sale under HSN 1202
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 1202
Heading 1202 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
Seed quality
The rate can depend on whether the goods are "of seed quality". Goods of seed quality fall under the nil-rated entry of Notification 10/2025-Central Tax (Rate) where it names them; the same goods sold for consumption or processing fall under the taxable entry.
Billing nil-rated goods of HSN 1202
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 1202 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (1202) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 1202 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 12
Chapter 12 of the Customs Tariff is Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. This list has 14 of its headings, each with its own page. See all Chapter 12 headings.
- HSN 1201: Soya beans, whether or not broken (nil or 5%)
- HSN 1203: Copra (5%)
- HSN 1204: Linseed, whether or not broken (nil or 5%)
- HSN 1205: Rape or colza seeds (nil or 5%)
- HSN 1206: Sunflower seeds (nil or 5%)
- HSN 1207: Other oil seeds (nil or 5%)
- HSN 1208: Flours and meals of oil seeds (5%)
- HSN 1209: Seeds, fruit and spores (nil or 5%)
- HSN 1210: Hop cones, fresh or dried (nil or 5%)
- HSN 1211: Plants and parts of plants (nil or 5%)
- HSN 1212: Locust beans (nil or 5%)
- HSN 1213: Cereal straw and husks, unprepared (nil)