What is the GST (IGST) rate for HSN code 12023090?

HSN code 12023090 (Groundnut) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 12023090?

The Basic Customs Duty (BCD) for HSN code 12023090 is 30%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 12023090 cover?

HSN code 12023090 covers Groundnut. It sits under Chapter 12 – Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder, in Section II – VEGETABLE PRODUCTS.

What is the unit of measurement for HSN code 12023090?

The standard unit of quantity (UQC) for HSN code 12023090 is kg, as listed in the Customs Tariff.

Is import of HSN code 12023090 free or restricted?

Under the ITC (HS) import policy, HSN code 12023090 is classified as "Restricted". Always confirm against the latest DGFT notifications before importing.

HSN Code Finder · Product

Groundnut HSN Code 1202

Q: What is the HSN code for Groundnut?

The HSN code for Groundnut is 12023090, classified under Chapter 12 – Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for groundnut?

Shelled groundnuts fall under sub-heading 120230 — HPS quality under 12023010 and other under 12023090, within heading 1202.

5% IGSTSchedule I

Groundnuts (peanuts), not roasted, are classified under HSN heading 1202. HPS (hand-picked, selected) and other groundnuts each have their own tariff item.

Search any HSN code

Heading

1202

Primary code

12023090

GST / IGST

Customs duty (BCD)

30%

Groundnut HSN codes & GST rates

The 8-digit HSN/HS codes under heading 1202 (ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
12023010	- - H. P. S.	5%	30%
12023090	-- Other	5%	30%

FTA preferential rates: 8 partner agreement(s) listed for 12023090; best preferential rate 0% via Japan; 5 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for groundnut?

The HSN code for groundnut is 1202 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for groundnut the most common is 12023090, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How groundnut is classified under HSN

The HSN classification for groundnut narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 122-digitOil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
12024-digit headingGROUND-NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN
1202306-digit subheadingSeed:
120230908-digit tariff item-- Other

Section II — VEGETABLE PRODUCTS

GST on groundnut

Groundnut (HSN 1202) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 12023090 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported groundnut

When groundnut (HSN 12023090) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 30%, AIDC 30%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 5% on the assessable value plus duties. Import policy: Restricted.

Indicative total duty on ₹100 of assessable value: ₹50.045. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 12023090 →

Conclusion

The HSN code for groundnut is 1202 at the heading level, with 12023090 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.