GST rates and HSN code for Chia seeds.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Coffee, tea, mate and spices | Nutmeg, Mace And Cardamoms – Cardamoms — Crushed Or Ground —Small Cardamom Seeds | 09083220 | 5% | – | 01/07/2017 | – |
Seeds Of Caraway | 090940 | 5% | – | – | – | |
Seeds Of Anise,Badian,Fennel, Coriander, Cumin Or Caraway; Juniper Berries-Seeds Of Anise, Badian, Caraway Or Fennel; Juniper Berries–Crushed Or Ground—Juniper Berries | 09096240 | 5% | – | 01/07/2017 | – | |
Seeds Of Anise,Badian,Fennel, Coriander, Cumin Or Caraway; Juniper Berries-Seeds Of Cumin– Crushed Or Ground | 09093200 | 5% | – | 01/07/2017 | – | |
Pepper Of The Genus Piper; Dried Or Crushed Or Ground Fruits Of The Genus Capsicum Of The Genus Pimenta – Fruits Of The Genus Capsicum Or Of The Genus Pimenta — Crushed Or Ground — Of Genus Capsicum—- Chilly Seeds | 09042212 | 5% | – | 01/07/2017 | – | |
Seeds Of Anise,Badian,Fennel, Coriander, Cumin Or Caraway; Juniper Berries-Seeds Of Anise, Badian, Caraway Or Fennel; Juniper Berries–Crushed Or Ground—Anise | 09096210 | 5% | – | 01/07/2017 | – | |
Oil <strong>seeds</strong> and oleaginous fruits, miscellaneous grains,<strong>seeds</strong> and fruit; industrial or medical plants; straw and fodder | Seeds, Fruit And Spores, Of A Kind Used For Sowing Seeds Of Forage Plants : Fescue Seed | 12092300 | Nil | – | 01/07/2017 | – |
Seeds, Fruit And Spores, Of A Kind Used For Sowing Other : Vegetable Seeds : Of Cabbage | 12099110 | Nil | – | 01/07/2017 | – | |
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 Dried, Whether Or Not Cut, Crushed Or Powdered Other : Leaves, Powder, Flowers And Pod | 12119025 | 5% | – | 01/07/2017 | – | |
Sunflower Seeds, Whether Or Not Broken | 1206 | 5% | – | 01/07/2017 | – | |
Rape Or Colza Seeds, Whether Or Not Broken Other | 12059000 | 5% | – | 01/07/2017 | – | |
Other Oil Seeds And Oleagino Fruits, Whether Or Not Broken Other : Other : Niger Seed | 12079930 | 5% | – | 01/07/2017 | – | |
Seeds, Fruit And Spores, Of A Kind Used For Sowing Seeds Of Forage Plants : Other : Other | 12092990 | Nil | – | 01/07/2017 | – | |
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 Dried, Whether Or Not Cut, Crushed Or Powdered Other : Leaves, Powder, Flowers And Pod | 12119023 | 5% | – | 01/07/2017 | – | |
Seeds, Fruit And Spores, Of A Kind Used For Sowing | 1209 | Nil | – | 01/07/2017 | – | |
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 Dried, Whether Or Not Cut, Crushed Or Powdered Other : Bark, Husk And Rind : Cascara S | 12119031 | 5% | – | 01/07/2017 | – | |
Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Mustard Seeds : Other | 12075090 | 5% | – | 01/07/2017 | – | |
Residues and waste from the food industries; prepared animal fodder | Of Sunflower Seeds | 230630 | 5% | – | 01/07/2017 | – |
Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Other : Oil-Cake And Oil-Cake Meal, Expeller Variety : Of Mustard Seeds | 23069012 | 5% | – | 01/07/2017 | – | |
Preparations of vegetables, fruit, nuts or other parts of plants | Fruit, Nuts And Other Edible Parts Ofplants, Otherwise Prepared Or Preserved, Whether Or Not Containing Added Sugar Orother Sweetening Matter Or Spirit, Notelsewhere Specified Or Included – Nuts, Ground – Nuts And Other Seeds, Whether Or Not Mixed Togethe | 20081910 | 12% | – | 01/07/2017 | – |
Chia seeds have surged in popularity as a superfood, lauded for their nutritional benefits and versatility. For businesses and consumers alike, understanding the correct Harmonized System of Nomenclature (HSN) code for chia seeds is crucial, especially when navigating the Goods and Services Tax (GST) landscape in India. Accurate HSN classification ensures smooth transactions and adherence to tax regulations.
The HSN code system, an internationally recognized product classification method, provides a systematic way to identify goods for customs and taxation purposes globally. When it comes to chia seeds, their classification typically falls under the broader category of oil seeds or other seeds, depending on their specific use.
Based on their botanical nature and common uses, chia seeds are generally categorized within HSN Chapter 12: “Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.” This chapter is the most appropriate home for seeds primarily used for oil extraction, human consumption, or other industrial and medicinal purposes.
While the provided data doesn’t list an HSN code specifically for “Chia seeds,” we can infer their likely classification by looking at similar seeds and their typical uses. Chia seeds are rich in oil and are consumed for their nutritional value. Therefore, they would likely fall under a sub-heading for ‘other oil seeds’ or ‘seeds used for sowing’ if packaged for that purpose, or perhaps even ‘plants and parts of plants used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose’ given their medicinal properties.
Considering their primary use as an edible seed, they would most appropriately be categorized under:
It’s also possible they could be classified under more general headings like:
However, if chia seeds are specifically processed and prepared, such as roasted or mixed with other ingredients, they might move into other chapters, like HSN 2008, which covers “Fruit, nuts and other edible parts of plants, otherwise prepared or preserved.” If prepared and mixed with nuts, for example, under HSN 20081910, they could attract a 12% GST rate.
Chia seeds generally fall under HSN Chapter 12, related to “Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit.”
The most likely HSN code for raw, unprocessed chia seeds is 12079990, under “Other oil seeds.”
Yes, if chia seeds are processed or mixed with other ingredients (e.g., roasted or part of a trail mix), they could fall under HSN Chapter 20 (Preparations of vegetables, fruit, nuts), potentially attracting a 12% GST.
Many common oil seeds, such as sunflower or mustard seeds (HSN 1205, 1206, 1207), also attract a 5% GST rate.
The current GST rates for most seeds became effective on July 1, 2017.
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