Seeds, fruit and spores used for sowing: vegetable, flower, fodder and grass seeds.
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Seeds for Sowing falls under HSN 1209, in chapter 12 (Oil seeds and fodder).
Heading 1209 is for seeds of a kind used for sowing that have no heading of their own. Seed wheat, seed paddy, seed potatoes and oil seeds for sowing stay in their crop headings (1001, 1006, 0701, 1201 to 1207) but are also nil rated as seeds. Seeds sold for eating or oil extraction are taxed by their crop heading instead.
| Code | Description |
|---|---|
| 120910 | Sugar beet seed |
| 120921 | Lucerne (alfalfa) seed |
| 120991 | Vegetable seeds |
| 120999 | Other seeds for sowing (flower seeds, grass seeds) |
The GST rate on seeds for sowing is nil.
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 1209 |
| Above Rs 5 crore | 6 on every invoice | 120910, 120921, 120991 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 12 |
Here is how a line for seeds for sowing looks on a tax invoice within one state: 50 × packet at Rs 120.00 each, with no GST due. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Seeds for Sowing | 1209 | 50 × packet | 120.00 | 6,000.00 | 0.00 | 0.00 | 6,000.00 |
Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 12 (Oil seeds and fodder) covers: Oil seeds and fruits, seeds for sowing, medicinal plants, straw and fodder.
Products often bought, sold or invoiced together with seeds for sowing:
Seeds for Sowing falls under HSN 1209: seeds, fruit and spores used for sowing: vegetable, flower, fodder and grass seeds. Common 6 digit codes are 120910 for sugar beet seed and 120921 for lucerne (alfalfa) seed.
Nil rated (0%).
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 1209 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 120910, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.