Til HSN Code

Understanding the “Til” in HSN Codes: A Multifaceted Term

The term “Til” in India can refer to various products, leading to different Harmonized System of Nomenclature (HSN) codes and Goods and Services Tax (GST) implications. Depending on whether you’re dealing with sesame seeds, a type of fish, or even certain building materials or confectionery, the HSN classification will change significantly. Businesses must precisely identify the context of “Til” to ensure correct compliance.

“Til” as Sesame Seeds: A Culinary Staple

When “Til” refers to sesame seeds, it falls under Chapter 12: “Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.”

• Specifically, sesame seeds are classified under HSN heading 1207: “Other oil seeds and oleaginous fruits, whether or not broken.”
• Further sub-classification leads to 120740, which denotes “Sesamum seeds.”
• The most common 8-digit HSN codes are 12074010 for “Sesamum seeds: Of seed quality” and 12074090 for “Sesamum seeds: Other.”
• Notably, raw sesame seeds are generally exempt from GST (0%). However, value-added products like “Til chikki” (sesame brittle) will have different HSNs and GST rates, as they are considered processed food items.

“Til” as Tilapia Fish: An Aquatic Delicacy

If “Til” refers to Tilapia fish, it is categorized under Chapter 03: “Fish and crustaceans, molluscs and other aquatic invertebrates.”

• Specifically, fresh, chilled, or frozen Tilapia can be found under HSN heading 0304: “Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.”
• More precise codes like 03045100 refer to “Tilapias (Oreochromis spp.), Catfish…, Carp…, Eels…, Nile Perch…”
• The GST rate for Tilapia fish (fresh, chilled, or frozen) is 5%. This rate was effective from November 15, 2017.

“Til” as Tiles: Building Blocks of Construction

The term “Til” can also be a colloquial reference to tiles in certain contexts. In this case, various HSN Chapters apply depending on the material of the tile:

• Chapter 68: “Articles of stone, plaster, cement, asbestos, mica or similar materials.” This includes “Tiles, Flagstones, Bricks and Similar Articles” of cement, concrete, or artificial stone, typically under HSN 6810, and asbestos-cement tiles under 6811.
• Chapter 69: “Ceramic products.” This covers “Unglazed Ceramic Flags And Paving, Hearth Or Wall Tiles” (HSN 6907) and “Glazed Ceramic Flags And Paving, Hearth Or Wall Tiles” (HSN 6908).
• Chapter 70: “Glass and glassware.” This includes “Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass” under HSN 7016.
• The GST rate for most tiles, regardless of their material, is generally 18%. This rate was also effective from November 15, 2017, for most of these categories, with some having been 18% since July 1, 2017.

“Til” in Confectionery and Other Applications

Furthermore, “Til” appears in confectionery like “Tilchikki” or “Tilpatti,” which fall under Chapter 17: “Sugars and sugar confectionery.”

• Specifically, products like “Tilchikki” are listed under HSN 1702 (e.g., 17029090 or related sub-headings for sugar confectionery).
• The GST rate for such confectionery items is generally 5%.

Finally, in a completely different context, “No-Till Direct Seeders, Planters And Transplanters” (agricultural machinery) are classified under HSN 84323100 with a 12% GST.

In summary, accurately determining the HSN code for “Til” requires understanding the specific product. Whether it’s the humble sesame seed, a type of fish, a building tile, or a sweet treat, each variant has its unique classification and GST implications. Always verify the specific product’s nature to ensure correct HSN usage.