Chapter 7 : GST Rates and HSN codes for Vegetables

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.

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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

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.

Chapter 3 : GST Rates and HSN codes for Fish Meats and Fillets.

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 Fish Meats and Fillets are mentioned in chapter 3.

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The table given below comprises of the GST rates and HSN codes for Fish Meats and Fillets.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

0301

Live fish.

NIL

28/06/2017

 

03011100, 03011900, 03019100, 03019200, 03019300, 03019400, 03019500, 03019900

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

NIL

28/06/2017

 

03021100, 03021300, 03021400, 03021900, 03022100, 03022200, 03022300, 03022400, 03022900, 03023100, 03023200, 03023300, 03023400, 03023500, 03023600, 03023900, 03024100, 03024200, 03024300, 03024400, 03024500, 03024600, 03024700, 03024900, 03025100, 03025200, 03025300, 03025400, 03025500, 03025600, 03025700, 03025900, 03027100, 03027200, 03027300, 03027400, 03027900, 03028100, 03028200, 03028300, 03028400, 03028500, 030289, 03028910, 03028920, 03028930, 03028990, 03029000, 030291, 03029110, 030292, 03029210, 030299, 03029910, 03029990

0303

Fish, frozen, excluding fish fillets and other fish meat of heading 0304 ( 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

 

03031100, 03031200, 03031300, 03031400, 03031900, 03032300, 03032400, 03032500, 03032600, 03032900, 03033100, 03033200, 03033300, 03033400, 03033900, 03034100, 03034200, 03034300, 03034400, 03034500, 03034600, 03034900, 03035100, 03035300, 03035400, 03035500, 03035600, 03035700, 03035900, 03036300, 03036400, 03036500, 03036600, 03036700, 03036800, 03036900, 030381, 03038110, 03038190, 03038200, 03038300, 03038400, 030389, 03038910, 03038920, 03038930, 03038940, 03038950, 03038960, 03038970, 03038980, 03038990, 03038991, 03039010, 03039090, 030391, 03039110, 03039190, 030392, 03039210, 030399, 03039910, 03039990

0304

Fish fillets and other fish meat (whether or not minced), 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

 

03043100, 03043200, 03043300, 03043900, 03044100, 03044200, 03044300, 03044400, 03044500, 03044600, 03044700, 03044800, 030449, 03044910, 03044920, 03044930, 03044940, 03044990, 03045100, 03045200, 03045300, 03045400, 03045500, 03045600, 03045700, 030459, 03045910, 03045920, 03045930, 03045940, 03045990, 03046100, 03046200, 03046300, 03046900, 03047100, 03047200, 03047300, 03047400, 03047500, 03047900, 03048100, 03048200, 03048300, 03048400, 03048500, 03048600, 03048700, 030488, 03048810, 03048820, 03048830, 030489, 03048910, 03048920, 03048930, 03048940, 03048990, 03049100, 03049200, 03049300, 03049400, 03049500, 03049600, 03049700, 03049900

0304

Fish fillets and other fish meat (whether or not minced), fresh or chilled.

NIL

28/06/2017

 

03043100, 03043200, 03043300, 03043900, 03044100, 03044200, 03044300, 03044400, 03044500, 03044600, 03044700, 03044800, 030449, 03044910, 03044920, 03044930, 03044940, 03044990, 03045100, 03045200, 03045300, 03045400, 03045500, 03045600, 03045700, 030459, 03045910, 03045920, 03045930, 03045940, 03045990, 03046100, 03046200, 03046300, 03046900, 03047100, 03047200, 03047300, 03047400, 03047500, 03047900, 03048100, 03048200, 03048300, 03048400, 03048500, 03048600, 03048700, 030488, 03048810, 03048820, 03048830, 030489, 03048910, 03048920, 03048930, 03048940, 03048990, 03049100, 03049200, 03049300, 03049400, 03049500, 03049600, 03049700, 03049900

0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption (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

 

03051000, 03052000, 03053100, 03053200, 03053900, 03054100, 03054200, 03054300, 03054400, 03054900, 03055100, 03055910, 03055920, 03055930, 03055990, 03056100, 03056200, 03056300, 03056400, 03056910, 03056920, 03056930, 03056990, 03057100, 03057200, 03057900

0305

Fish dried (not put up in unit container bearing a brand name)

NIL

14/11/2017

 

03051000, 03052000, 03053100, 03053200, 03053900, 03054100, 03054200, 03054300, 03054400, 03054900, 03055100, 03055910, 03055920, 03055930, 03055990, 03056100, 03056200, 03056300, 03056400, 03056910, 03056920, 03056930, 03056990, 03057100, 03057200, 03057900

0306

Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption (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

 

03061100, 03061210, 03061290, 03061400, 03061500, 03061610, 03061690, 03061711, 03061719, 03061790, 03061900, 03062100, 03062200, 03062400, 03062500, 03062600, 03062710, 03062720, 03062900, 03063100, 03063200, 03063300, 03063400, 03063500, 03063600, 03063900, 03069100, 03069200, 03069300, 03069400, 03069500, 03069900

0306

Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.

NIL

28/06/2017

 

03061100, 03061210, 03061290, 03061400, 03061500, 03061610, 03061690, 03061711, 03061719, 03061790, 03061900, 03062100, 03062200, 03062400, 03062500, 03062600, 03062710, 03062720, 03062900, 03063100, 03063200, 03063300, 03063400, 03063500, 03063600, 03063900, 03069100, 03069200, 03069300, 03069400, 03069500, 03069900

0307

Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption (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

 

03071100, 03071900, 03072100, 03072900, 03073100, 03073910, 03073990, 03074110, 03074120, 030742, 03074210, 03074220, 030743, 03074310, 03074320, 03074330, 030749, 03074910, 03074920, 03074930, 03074940, 03074990, 03075100, 03075900, 03076000, 03077100, 03077900, 03078100, 03078200, 03078300, 03078400, 03078700, 03078800, 03078900, 03079100, 03079900, 03079910, 03079920, 03079990

0307

Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

NIL

28/06/2017

 

03071100, 03071900, 03072100, 03072900, 03073100, 03073910, 03073990, 03074110, 03074120, 030742, 03074210, 03074220, 030743, 03074310, 03074320, 03074330, 030749, 03074910, 03074920, 03074930, 03074940, 03074990, 03075100, 03075900, 03076000, 03077100, 03077900, 03078100, 03078200, 03078300, 03078400, 03078700, 03078800, 03078900, 03079100, 03079900, 03079910, 03079920, 03079990

0308

Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption (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

 

03081100, 03081900, 03082100, 03082900, 03083010, 03083020, 03089000

0308

Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

NIL

28/06/2017

 

03081100, 03081900, 03082100, 03082900, 03083010, 03083020, 03089000

Disclaimer

The GST rates given for Fish Meats and Fillets 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

Is GST applicable on raw meat?

There is no GST on fresh or pasteurized milk, butter milk, curd, chena or paneer, and non-vegetarian items like eggs, chicken, fresh meat, and fresh or chilled fish. Fruits, vegetables, as well as unit container-packed frozen branded vegetables (uncooked or steamed) are also exempt.

Who needs an 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.

Is there GST on fresh fish?

As per GST Law, there is no GST payable on Fresh fish. So the rate of GST payable on Fresh fish is nil rate. The Goods and Services Tax (GST) will be levied at multiple rates ranging from 0 percent to 28 percent

GST Portal: Search HSN/SAC Tax Rates

Goods under GST are classified by the Harmonized System of Nomenclature (HSN) code. There are various types of goods and services. A common rate of tax is not applicable to all of them. Thus, they are classified into smaller groups and a specific GST rate is applied to the groups. Services are classified on the basis of the Service Accounting Code (SAC).

An individual can search the tax rate associated with a specific HSN/SAC code on the GST Portal. It isn’t necessary for the individual to be a registered user at the GST Portal.

GST Portal – Steps to Search HSN/SAC Tax Rates

Follow steps 2 through 8 to find HSN codes and follow steps 9 through – to find the SAC tax rates

  1. Go to the GST portal homepage

    Visit the GST Portal Homepage and login with valid credentials. Click on Services > User Services > Search HSN/SAC Code

  2. In the case of HSN Codes

    Firstly, click on the HSN checkbox.

  3. Select the tax-type

    Secondly, select the tax-type you are searching for in the Tax-Type drop-down list.

  4. Search HSN Chapter by Name or Code

    Furthermore, enter the HSN code or name of the chapter whose rates you are looking for under the “Search HSN Chapter by Name or Code.”

  5. Search HSN Code

    Additionally, enter the HSN code of the goods whose tax rates you are looking for under the “Search HSN Code” category.

  6. Select the appropriate dates

    Select the appropriate dates in the “Effective Period” category from the calendar.

  7. Click on the “Search” option.

    Finally, once the details are filled in, click on the “Search” option.

  8. Select the State

    In case you select SGST from the Tax Type list, you also need to select the State for which you want to check the tax rate. We receive the result in the following manner:

  9. In the case of SAC Codes

    Firstly, click on the SAC checkbox.

  10. Select the tax-type

    Secondly, select the tax-type you are searching for in the Tax-Type drop-down list.

  11. Enter the Service Classification Code (SAC)

    Furthermore, enter the Service Classification Code (SAC) whose rates you are looking for under the “Service by Name or Code.”

  12. Select the appropriate dates

    Additionally, select the appropriate dates in the “Effective Period” category from the calendar.

  13. Click on the “Search

    Finally, click on the “Search” option.

After the completion of the above process, the details will be displayed to the user.

FAQs

Is HSN Code is mandatory for all the dealers?

HSN codes shall not be used mandatorily in the following cases:
1. Dealers who have an annual turnover of less than INR 1.5 Crores
2. Dealers registered under the Composition Scheme of GST are exempted from the usage of HSN Codes

Why are HSN Codes important at the time of filing GST returns?

Since GST returns are completely automated, it will be hard for the dealers to upload the description of the products being supplied. Hence, HSN Codes shall be automatically picked up from the registration details of the dealer and will reduce the efforts thereby. Dealers have to be careful in choosing the correct HSN/SAC code while migrating to GST or making a fresh registration.