Chapter 7 : GST Rates and HSN codes for Vegetables

author portrait

Maharshi Shah

gst rates
HSN Codes
HSN Codes & GST Rates

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.

New GST Registration
Need help with your GST Registration? We can help you out.
[Rated 4.8 stars by customers like you]
New GST Registration
Need help with your GST Registration? We can help you out.
[Rated 4.8 stars by customers like you]

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.

GST rates & HSN codes for chapter 13
Chapter 13 includes GST Rates and HSN Codes for Gums, Resins, Vegetable SAP & Extracts
Read More
GST rates & HSN codes for chapter 13
Chapter 13 includes GST Rates and HSN Codes for Gums, Resins, Vegetable SAP & Extracts
Read More

FAQs

Is GST Rate applicable on vegetables?

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%.

Who needs a HSN code?

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.

How HSN codes are unique?

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.

    Leave a Reply

    Your email address will not be published. Required fields are marked *

    Close Bitnami banner
    Bitnami