HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Vegetables are mentioned in chapter 7.
The table given below comprises of the GST rates and HSN codes for vegetables.
|
HSN Code |
Description |
Rate (%) |
Effective From |
CESS (%) |
Related Export / Import HSN Code |
|
0702 |
Tomatoes, fresh or chilled. |
NIL |
28/06/2017 |
7020000 |
|
|
0707 |
Cucumbers and gherkins, fresh or chilled. |
NIL |
28/06/2017 |
7070000 |
|
|
0701 |
Potatoes, fresh or chilled. |
NIL |
28/06/2017 |
07011000, 07019000 |
|
|
0703 |
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. |
NIL |
28/06/2017 |
07031010, 07031020, 07032000, 07039000 |
|
|
0704 |
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. |
NIL |
28/06/2017 |
07041000, 07042000, 07049000 |
|
|
0705 |
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. |
NIL |
28/06/2017 |
07051100, 07051900, 07052100, 07052900 |
|
|
0706 |
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. |
NIL |
28/06/2017 |
07061000, 07069010, 07069020, 07069030, 07069090 |
|
|
0708 |
Leguminous vegetables, shelled or unshelled, fresh or chilled. |
NIL |
28/06/2017 |
07081000, 07082000, 07089000 |
|
|
0709 |
Other vegetables, fresh or chilled. |
NIL |
28/06/2017 |
07092000, 07093000, 07094000, 07095100, 07095900, 07096010, 07096090, 07097000, 07099100, 07099200, 07099300, 07099910, 07099920, 07099990 |
|
|
0710 |
Vegetables (uncooked or cooked by steaming or boiling in water), frozen (inserted w.e.f 14/11/2017 : and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] |
5 |
28/06/2017 |
07101000, 07102100, 07102200, 07102900, 07103000, 07104000, 07108010, 07108090, 07109000 |
|
|
0711 |
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption |
5 |
28/06/2017 |
07112000, 07114000, 07115100, 07115900, 07119010, 07119020, 07119090 |
|
|
0712 |
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. |
NIL |
28/06/2017 |
07122000, 07123100, 07123200, 07123300, 07123900, 07129010, 07129020, 07129030, 07129040, 07129050, 07129060, 07129090 |
|
|
0713 |
Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name] |
5 |
28/06/2017 |
07131000, 07132000, 07133100, 07133200, 07133300, 07133400, 07133500, 07133910, 07133990, 07134000, 07135000, 07136000, 07139010, 07139090 |
|
|
0713 |
Dried leguminous vegetables, shelled, whether or not skinned or split. |
NIL |
28/06/2017 |
07131000, 07132000, 07133100, 07133200, 07133300, 07133400, 07133500, 07133910, 07133990, 07134000, 07135000, 07136000, 07139010, 07139090 |
|
|
0714 |
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets (inserted w.e.f 14/11/2017 : and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] |
NIL |
10/11/2017 |
07141000, 07142000, 07143000, 07144000, 07145000, 07149010, 07149090 |
|
|
0714 |
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. |
NIL |
28/06/2017 |
07141000, 07142000, 07143000, 07144000, 07145000, 07149010, 07149090 |
|
|
07 |
Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower |
5 |
28/06/2017 |
Disclaimer
The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.
FAQs
All vegetables fall under Chapter 8 of the HSN Code. Though GST is levied in 5 different slabs, all vegetables are taxed only at NIL and 5% rate. Hence, no vegetable would attract a GST of more than 5%.
Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.
HSN codes are unique for each product. Under HSN, all the goods and services are divided into 21 sections, 99 chapters. Under 99 chapters there are 1244 headings and 5244 subheadings. Each item which is used for trade or commercial use, it is identified with 8 digit code using the HSN code rules.
Hey @HarishMehta
From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.
Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.
Hope this helps!
Hey @Dia_malhotra
Let’s take an example of Cocoa powder to calculate the GST using the HSN code.
Cocoa Powder per Kg = INR1,000.
HSN Code = 18 05 00 00
GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
Therefore, GST = INR180
Hope this helps!
Hey,
What are the consequences of not mentioning or incorrectly mentioning the HSN Code?
Hey @SonalYadav
It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.
Hope this helps!
Hey @Prasana_Srinivasan, this tool can help