GoodsHSN 1209
Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing — GST rate 0%
0%GST
Condition: other than sowing
| CGST (intra-state) | 0% |
| SGST / UTGST (intra-state) | 0% |
| IGST (inter-state) | 0% |
| HSN code | 1209 |
| Category | Goods |
| Source notification | 10/2025 |
As per Notification 10/2025, seeds, fruit and spores, of a kind used for sowing. explanation: this entry does not cover seeds meant for any use other than sowing classified under HSN 1209 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: other than sowing.