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Issue ID: 120574
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SOYABEAN GST RATE AND HSN IN TAX INVOICE

Date 31 Oct 2025
Replies 8 Replies
Views 2106 Views
Soyabean sales: seed-quality soyabeans HSN 12019000 nil GST; non-seed-quality soyabeans attract 5% when sold to dealers or factories.
Whether soyabeans sold to dealers or factories are nil-rated or taxable depends on quality classification: soya beans of seed quality (HSN 1201) are nil-rated, while soya beans other than of seed quality are taxable at 5%; tax invoices must show the appropriate HSN and applicable rate, and the seed-quality exemption does not require proof of actual use for sowing. (AI Summary)

Dear sir/ madam 

If we purchase soyabean( yellow seeds) from farmers and sell to registered dealer or factory, what is GST rate and full HSN code shoul we mention in tax invoice ?

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