120720Sub-heading (6-digit)Section II

HSN Code 120720 – Cotton Seeds

Full GST classification for Cotton Seeds — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

Search all HSN codesCheck GST rate

HSN Code

120720

Chapter

12

Digits

6-digit

Section

II

What is HSN Code 120720?

HSN code 120720 is the Harmonized System of Nomenclature classification for Cotton Seeds under India's Goods and Services Tax (GST). It is a 6-digit code sitting at the sub-heading (6-digit) level of the HSN hierarchy.

This code belongs to Chapter 12 — Oil Seeds And Oleaginous Fruits, Miscellaneous Grains, Seeds And…, which is part of Section II: Vegetable Products. Every GST-registered business supplying cotton seeds must quote HSN 120720 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 120720

LevelCodeDescription
Chapter12oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Heading1207other oil seeds and oleaginous fruits, whether or not broken
Sub-heading120720cotton seeds

GST rate for HSN 120720

Goods under HSN 120720 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Cotton Seeds →

HSN Code 120720 — FAQs

What is HSN code 120720?

HSN code 120720 classifies "Cotton Seeds" under India's GST regime. It falls under Chapter 12 (Oil Seeds And Oleaginous Fruits, Miscellaneous Grains, Seeds And…) of the Harmonized System of Nomenclature.

How many digits is HSN code 120720?

120720 is a 6-digit HSN code — a sub-heading (6-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 120720?

Goods under HSN 120720 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Cotton Seeds.

Which chapter does HSN code 120720 belong to?

HSN 120720 belongs to Chapter 12 — Oil Seeds And Oleaginous Fruits, Miscellaneous Grains, Seeds And…, part of Section II: Vegetable Products.

Auto-fill HSN 120720 on every invoice

Laabam.One ERP stores HSN codes against your products and auto-populates them on GST invoices, e-invoices and GSTR-1 — no manual lookup, no classification errors.

Start Free TrialSchedule Demo