Since the introduction of GST in India, trade in goods and services have been eased by introducing many reforms in the system. One of them is using HSN Code and SAC Code for categorising goods and services respectively for trading and taxing in India.
Earlier HSN Code is used mainly for international trade by the customs department of the Government of India. This code is developed by the World Customs Organisation to codify goods engaged in international trade. For further information on HSN Code, follow this link.
In this article, our main focus will be on tracking HSN Code and GST Rates of Vegetables in the country. See the table below.
GST Rates and HSN Code of Vegetables: –
| HSN CODE | Description | GST Rate | With Effect From(W.E.F.) | Import-Export HSN Code |
| 0701 | Potatoes(Fresh or Chilled) | NIL | 28.06.2017 | 07011000, 07019000 |
| 0702 | Tomatoes(Fresh or Chilled) | NIL | 28.06.2017 | 07020000 |
| 0703 | Onions, Garlics, Shallots, Leeks and other alliaceous vegetables(Fresh or Chilled) | NIL | 28.06.2017 | 07031010, 07031020, 07032000, 07039000 |
| 0704 | Cauliflowers, Cabbages, Kale, Kohlrabi and similar edible brassicas(Fresh or Chilled) | NIL | 28.06.2017 | 07041000, 07042000, 07049000 |
| 0705 | Lettuce(Lactuca Sativa) and Chicory(Cichorium spp.)(Both Fresh or Chilled) | NIL | 28.06.2017 | 07051100, 07051900, 07052100, 07052900 |
| 0706 | Turnips, Carrots, Salad, Beetroots, Radishes, Salsify, Celeriac and similar edible roots(Fresh or Chilled) | NIL | 28.06.2017 | 07061000, 07069010, 07069020, 07069030, 07069090 |
| 0707 | Gherkins and Cucumbers(Fresh or Chilled) | NIL | 28.06.2017 | 07070000 |
| 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- Cooked or Uncooked (If cooked, then either in steam or in boiling water) or frozen¹ and packed in a unit container that bears a registered brand name or any brand name which contains an actionable claim or enforceable right in a court of law². | 5% | 28.06.2017 | 07101000, 07102100, 07102200, 07102900, 07103000, 07104000, 07108010, 07108090, 07109000 |
| 0711 | Vegetables temporarily preserved in brine, sulphur water or in sulphur dioxide gas or in any other preservatives which is not suitable for immediate consumption i.e. under the influence of those preservatives. | 5% | 28.06.2017 | 07112000, 07114000, 07115100, 07115900, 07119010, 07119020, 07119090 |
| 0712 | Dried Vegetables (Cut, broken, sliced, powder or whole) which is unprepared or uncooked. | NIL | 28.06.2017 | 07122000, 07123100 07123200, 07123300, 07123900, 07129010, 07129020, 07129030, 07129040, 07129050, 07129060, 07129090 |
| 0713 | Dried Leguminous Vegetables which is shelled(either skinned or split or neither) | NIL | 28.06.2017 | 07131000, 07132000, 07133100, 07133200, 07133300, 07133400, 07133500, 07133910, 07133990, 07134000, 07135000, 07136000, 07139010, 07139090 |
| 0713 | Dried Leguminous Vegetables which is shelled(skinned or split or neither) which is packed in a unit container bearing a registered brand name. | 5% | 28.06.2017 | 07131000, 07132000, 07133100, 07133200, 07133300, 07133400, 07133500, 07133910, 07133990, 07134000, 07135000, 07136000, 07139010, 07139090 |
| 0714 | Arrowroot, Manioc, Salep, Jerusalem artichokes, sweet potatoes and other similar roots which contains high starch or insulin(Fresh or Chilled or Frozen), Sago Pith | NIL | 28.06.2017 | 07141000, 07142000, 07143000, 07144000, 07145000, 07149010, 07149090 |
| 0714 | Arrowroot, Manioc, Salep, Jerusalem artichokes, sweet potatoes and other similar roots which contains high starch or insulin(Fresh or Chilled or Frozen)(Sliced or Non-sliced or in pellets ³ form), which is packed in a unit container bearing a registered brand name or any other brand name on which an enforceable right or actionable claim is maintainable in a court of law.⁴ | NIL | 10.11.2017 | 07141000, 07142000, 07143000, 07144000, 07145000, 07149010, 07149090 |
| 07 | Bark, Herb, Dry Root, Dry Plant and Dry Flower(Jaribooti) | 5% | 28.06.2017 |
- With effect from the date 14.11.2017.
- It does not include those brand names which has voluntarily foregone it’s brand name and on which no actionable claim or enforceable right is maintainable.
- With effect from the date 14.11.2017.
- It does not include those brand names which has voluntarily foregone it’s brand name and on which no actionable claim or enforceable right is maintainable.
Notes: – All the above data are updated as per the 28th GST Council held on 21st July 2018. No additional Cess is applicable on any of the above items.
Disclaimer: – GST Rates are subject to change from time to time. The same should be confirmed with the GST Council website before using in any of your application. Company Vakil wouldn’t be responsible for any discrepancy.
A short brief on HSN Code: –
HSN is short for Harmonised System Nomenclature Code. World Customs Organisation developed this to simplify trade in goods. It came into practice in the year in 1988.
A lot of goods are engaged in international trade and names of all these goods differed in different regions. So it was difficult to document them for customs and trade purposes.
So the WCO came with this nomenclature to codify each products so as to make them easily recognisable for trade and custom purposes.
