Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality — GST rate 5%

As per Notification 9/2025, other oil seeds and oleaginous fruits (i.e. palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower (carthamus tinctorius) seeds, melon seeds, poppy seeds, ajams, mango kernel, niger seed, kokam) whether or not broken, other than of seed quality classified under HSN 1207 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST. This rate applies subject to the condition: other than of seed quality.