Oil seeds, fruits and medicinal plants falls under Chapter 12 of GST. And every product has its own HSN code. Moreover, plants and parts of plants are used primarily in perfumery. In addition, like pharmacy or for insecticidal, fungicidal, fresh or chilled. But HSN code for oil and parts of plants is 1211 at 0% rate of GST.
Rate of GST payable on medicinal plants, oil seeds etc.
And all codes and rates related to Oil Seeds, Fruit & Part of Plants covered under Chapter 12 of HSN. Therefore check below for GST rate and HSN code for Oil seeds, Fruit & part of plants. Hence, see HSN Code with Description of goods. You can see further process for registration under new GST
NIL GST rate
HSN code 1201: Soya beans, it is not broken.
HSN code 1202: Groundnuts are not roast, cooked, shelled.
HSN code 1204: Linseed,
HSN code 1205: Rape or colza seeds
HSN code 1206: Sunflower seeds, whether or not broken.
HSN code 1207: Similarly, other oil seeds and fruits (Palm nuts, cotton seeds, seeds of Castor oil). Like Sesamum, Mustard, Safflowers and Melon, Poppy seeds.
HSN code 1209: Seeds, fruit and spores, of a kind used for sowing.
HSN code 1210: Hop cones, fresh
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled: HSN code 1211.
Cereal and husks are not ready. And it is not chopped, ground, pressed. But in form of pellets: HSN code 1213
HSN code 1214: Swedes, mangolds, fodder roots, hay, lucerne (alfalfa). Like clover, sainfoin, forage kale, lupines, vetches. In addition, like forage products and form of pellets.
5% Tax bracket
However, all oil seeds and fruits other than of seed quality. Hence government focuses with top priority to encourage agriculture sectors. Furthermore, how to file GST returns online in India
HSN Code: 1201: Soya beans, whether or not broken.
HSN Code: 1202: Ground-nuts and it is not roasted or else cooked, but not shelled.
HSN Code: 1203: Copra
HSN Code: 1204: Linseed, or not broken.
HSN Code: 1205: Rape or colza seeds but not broken.
HSN Code: 1206: Sunflower seeds
HSN Code: 1207: other oil seeds and oleaginous fruits (Palm nuts and kernels, cotton, Castor oil seeds, Sesamum, Mustard, Saffower (Carthamus tinctorius) seeds. Like Melon and Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether it is broken or not.
But Flour and meals of oil seeds or oleaginous fruits, other than mustard- HSN Code 1208.
Hop cones, dried, are not ground, crushed or in form of pellets; lupulin- HSN Code 1210.
However, Plants and parts of plants (includes seeds and fruits), are used mostly in perfumery, pharmacy or for insecticidal, fungicidal. In addition, like frozen or dried, crushed or powdered -HSN Code 1211.
Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried. And they are not ground. Like fruit stones and kernels and other vegetable products (includes chicory roots not roast mixture Cichorium intybus sativum).In addition, they used largely for human consumption, not elsewhere specify -HSN Code 1212.
Finally, see HSN code for oil cake. Probably, see cotton seeds HSN code. For more details check HSN code for agriculture seeds. And also see GST rate for ayurveduc medicines of HSN code. Hence, you can view GST rate of edible oil and groundnut.