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There is no single GST rate for “agricultural inputs.” In India, the result depends on the product’s exact HSN classification, condition and use, whether a seed is genuinely of seed quality, and— for specified farm produce—how it is packaged and labelled. The September 2025 central notifications replaced the earlier goods-rate and exemption notifications, so an older CBIC table or FAQ can be a classification guide but should not be treated as a definitive 2026 rate without checking the replacement entry and later amendments.
This guide explains the classification tests for seeds, cereals, fertilizers, pesticides, machinery and farm-related services, and shows how to document a transaction before charging or claiming GST.
Why the product description matters more than the word “seed” or “input”
GST follows the legal description of the supply, not the label used in a catalogue or invoice. Two products from the same crop can fall under different entries if one is a seed lot intended for planting and the other is cleaned, processed or sold as food, feed or an industrial commodity.
Start with the facts that identify the goods:
- Species or crop, such as maize, soybean, groundnut, linseed, rape or colza, sunflower or isabgol.
- Physical condition and processing, including whether the product is raw, cleaned, dried, milled, split, treated or otherwise processed.
- Intended legally relevant use, such as planting, human food, animal feed or industrial use.
- Whether the lot meets the applicable description of “seed quality.”
- For listed cereals and other farm produce, whether it is pre-packed, labelled and in a package of not more than 25 kg or 25 litres.
Only after recording those facts should you select an HSN heading and read the corresponding current notification entry.
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The 2025 change that makes old rate tables unsafe as final answers
The Ministry of Finance FAQ on the 56th GST Council decisions, posted on 18 September 2025, identifies two replacement instruments dated 17 September 2025:
| Instrument | Purpose | How to use it in 2026 |
|---|---|---|
| Notification 9/2025-Central Tax (Rate) | Replaces the earlier central goods-rate notification for rate changes. | Check the exact HSN description, rate and effective date, then check later amendments. |
| Notification 10/2025-Central Tax (Rate) | Replaces the earlier central notification for exempt goods. | Use the current entry rather than assuming an older Nil-rate schedule continues unchanged. |
The replacement PDFs and any subsequent amendments must be read together with the relevant IGST, State GST and Union-territory instruments for the transaction. This is particularly important for seeds and grains because the older published schedules contain useful distinctions—such as “seed quality” and “pre-packaged and labelled”—but those schedules are not a substitute for the superseding 2025 notifications.
A practical method for classifying any agricultural input
- Write a technical description. Record crop, grade, treatment, processing, packaging, label and intended use. Keep the product specification and, where relevant, a seed-testing or quality document.
- Identify the likely HSN heading. Do not choose a code from the everyday term “seed,” “grain,” “fertilizer” or “pesticide.” Compare the physical facts with the heading and its exclusions.
- Test seed quality where applicable. A product in a Chapter 12 seed-quality entry is not automatically equivalent to every other oilseed or botanical product. The evidence must support the legal description.
- Apply the packaging test. For an entry affected by pre-packaged-and-labelled wording, record whether the commodity was packed before retail sale, labelled as required and placed in a package of 25 kg/25 litres or less.
- Read the 2025 notification entry. Check whether the exact description is Nil-rated, taxable at a stated rate, subject to a condition or omitted from the exemption.
- Check amendments and the place-of-supply instruments. Confirm the effective date and whether the supply is intra-State or inter-State before issuing the invoice.
- Keep an audit trail. Save the notification version, product sheet, purchase and sales invoices, package photographs or specifications, and the reasoning used for the HSN choice.
Seeds: “seed quality” is a legal classification issue
Maize seed example
CBIC’s GST Rates FAQ uses the question “What is the HS code for Maize Seeds and its GST rate?” It identifies maize “of seed quality” under heading 1005 and gives a Nil-rated answer in the schedule discussed by that FAQ. That is a useful illustration of the classification approach, not a blanket 2026 ruling: verify the corresponding entry in Notification 9/2025-Central Tax (Rate), Notification 10/2025-Central Tax (Rate), and later amendments before quoting a rate on a current invoice.
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The earlier CBIC schedule separates “all goods of seed quality” in Chapter 12 from Chapter 12 goods other than seed quality. The examples shown in the Nil-rate section include soya beans, groundnuts, linseed, rape or colza seeds, sunflower seeds and other oil seeds. The same schedule places non-seed-quality Chapter 12 goods in a taxable schedule. These entries demonstrate why the product’s condition and purpose matter; they should not be copied as verified 2026 rates after the 2025 supersession.
Why an ordinary commodity name is not enough
A seller calling a product “isabgol seed” still has to establish the facts relevant to the entry. The GST Council’s Authority for Advance Ruling index includes an issue asking whether isabgol seeds qualify as “fresh” or as goods of seed quality. An index entry is not a ruling for every taxpayer, but it shows how freshness, preparation and seed quality can become decisive when a classification is disputed.
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Grains and cereals: packaging and labelling can change the result
The earlier rate schedule treats specified cereals sold pre-packaged and labelled separately from the same broad commodities sold otherwise. That distinction must be tested against the current 2025 entry, not assumed from a retailer’s description.
The 25 kg/25 litre clarification
CBIC Circular No. 229/23/2024-GST states: “Consequently, supply of agricultural farm produce in package (s) containing quantity of more than 25 kilogram or 25 litre will not attract GST levy of 5%.” The circular’s point is that agricultural farm produce in a package containing more than 25 kg or 25 litres is excluded from the defined expression “pre-packaged and labelled” for the treatment described there.
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That statement does not make every large bag of grain exempt. Before relying on the threshold, confirm all of the following:
- The goods are within the relevant agricultural farm-produce entry.
- The current notification still uses the applicable pre-packaged-and-labelled condition.
- The package quantity is actually above 25 kg or 25 litres, rather than merely being sold in a larger outer carton.
- The product has not been processed into a different taxable commodity.
- The 2025 notification and any later amendment have been checked for the transaction date.
What to record on a grain transaction
Maintain the net quantity, package type, label details, date of packing, product description and HSN rationale. A 50 kg bag and a series of retail pouches may contain the same crop but present different classification facts. Do not use the circular to avoid GST where the current entry, processing or packaging facts point elsewhere.
Fertilizers, pesticides and machinery are not one GST category
Fertilizers
The older CBIC schedule lists named fertilizer entries in Chapter 31. “Fertilizer” on an invoice is insufficient because the chemical composition, formulation and exact tariff description determine the heading. Use the product’s technical data and the current 2025 schedule to identify the applicable entry and any condition.
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Plant-protection products
The earlier schedule includes heading 3808 entries for insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators. A biological preparation, a mixed formulation and a product marketed for a different use may not share the same classification. Confirm the formulation and declared use against the current notification rather than applying a general “farm input” rate.
Agricultural machinery and equipment
Machinery is classified by the machine and its tariff heading, not simply because a farmer buys it. A sale of equipment is a goods supply; hiring or renting equipment is a service and must be tested under the service entries. Keep the model, function, invoice description and whether the transaction is a lease, rental or outright sale.
Specified agricultural services can be Nil-rated, but the list is limited
The published CBIC service schedule includes a Nil-rated entry for specified agricultural support. Examples include:
- Agricultural operations directly related to producing agricultural produce.
- Farm labour.
- Specified processes performed on farm produce that do not alter its essential characteristics.
- Renting or leasing of agro-machinery.
- Storage or warehousing of agricultural produce.
- Agricultural extension services.
- APMC or commission-agent services connected with agricultural produce.
This is not a blanket exemption for every service purchased by a farmer. Transport, repair, consultancy, construction, software, advertising, contract manufacturing and other services require their own classification and notification analysis. Describe what the supplier actually did, identify the customer and produce involved, and match the facts to the specific service wording in the current notification.
Goods and services: compare the legally relevant alternatives
| Question | Option A | Option B | Why it matters |
|---|---|---|---|
| Seed condition | Goods of seed quality | Other condition, grade or use | Chapter 12 and crop-specific entries may distinguish the two. |
| Grain packaging | Pre-packaged and labelled, package at or below 25 kg/25 litres | Package containing more than 25 kg/25 litres or otherwise outside the definition | The packaging condition can determine whether a listed cereal entry applies. |
| Input type | Fertilizer, plant-protection product or machinery | Food, feed, chemical or general equipment | The everyday phrase “agricultural input” does not select an HSN heading. |
| Supply type | Specified agricultural service | Unlisted or differently described service | Only the service that matches the exemption wording can receive that treatment. |
| Legal source | Older CBIC schedule or FAQ | September 2025 replacement notification and amendments | The older material is a classification lead; the current notification controls the rate. |
Common errors and how to correct them
Using one “farm input” rate
Error: Applying the rate used for a seed to fertilizer, pesticide or machinery. Correction: classify each product independently and retain its technical description.
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Treating every seed as seed quality
Error: Assuming a commodity called “seed” automatically satisfies the legal test. Correction: establish the lot’s quality, preparation and intended planting use, and verify the exact heading.
Relying on package size alone
Error: Treating any bag over 25 kg as exempt. Correction: first confirm that the goods are the relevant agricultural farm produce and that the current entry uses the pre-packaged-and-labelled condition.
Quoting an old CBIC rate as current law
Error: Copying a visible rate from an older schedule after the September 2025 supersession. Correction: read Notifications 9/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), then check amendments and corresponding IGST, State or Union-territory instruments.
Assuming a farm customer makes every service exempt
Error: Treating repairs, advice or logistics as Nil-rated because the buyer is a farmer. Correction: match the actual service to the enumerated agricultural-support description.
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For each supply, the file should make the classification understandable to someone who did not negotiate the sale. Include:
- Complete product or service description, including crop, formulation, processing and use where relevant.
- HSN or service classification selected and the current notification entry.
- Package quantity, label status and packing information for affected farm produce.
- Evidence supporting seed quality, such as the applicable lot or quality documentation.
- Tax rate, tax components and effective date used.
- Place of supply and whether the transaction is intra-State or inter-State.
- Copies of amendments or official clarifications relied on.
If a buyer or tax officer disputes the classification, do not silently change the description to obtain a preferred rate. Reconcile the technical facts, seek item-specific professional advice and consider the applicable advance-ruling route. An advance-ruling index entry can illustrate an issue, but it does not automatically decide another taxpayer’s product.
A short decision checklist before charging GST
- Can you describe the item without using only the word “input”?
- Have you separated seed quality from other conditions or uses?
- Have you identified the exact HSN heading and description?
- For cereals or farm produce, have you recorded pre-packing, labelling and net quantity?
- Is the package threshold above 25 kg or 25 litres relevant to the current entry?
- Have you checked the September 2025 replacement notification and later amendments?
- If it is a service, does the actual activity appear in the specific agricultural-service entry?
- Can your invoice file show why the selected treatment applies to this exact supply?
The safest answer to “What GST rate applies?” is therefore a documented classification conclusion, not a generic agricultural-input percentage. Product facts, HSN wording, packaging and the current notification must all point to the same result.
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