Mushroom HSN Code
GST rates and HSN code for Mushroom.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Edible vegetables and certain roots and tubers | Dried Vegetables, Whole, Cut, Sliced,Broken Or In Powder, But Not Further Prepared ? Mushrooms, Wood Ears (Auricularia Spp.),Jelly Fungi (Tremella Spp.) And Truffles : Other | 07123900 | 5% | – | 01/07/2017 | – |
| Vegetables Provisionally Preserved(For Example, By Sulphur Dioxide Gas,In Brine, In Sulphur Water Or In Otherpreservative Solutions), But Unsuitablein That State For Immediate Consumption Mushrooms And Truffles Mushrooms Of The Gensus Agaricus | 07115100 | 5% | – | 01/07/2017 | – | |
| Other Vegetables, Fresh Or Chilled Mushrooms And Truffles Mushrooms Of The Genus Agaricus | 07095100 | 5% | – | 01/07/2017 | – | |
| Dried Vegetables, Whole, Cut, Sliced,Broken Or In Powder, But Not Further Prepared Mushrooms, Wood Ears (Auricularia Spp.),Jelly Fungi (Tremella Spp.) And Truffles : Mushrooms Of The Genus Lgaricus | 07123100 | 5% | – | 01/07/2017 | – | |
| Other Vegetables, Fresh Or Chilled Mushrooms And Truffles Other | 07095900 | 5% | – | 01/07/2017 | – | |
| Mushrooms Of The Genus Cantharellus | 07095300 | 0% | – | – | – | |
| Other Vegetables, Fresh Or Chilled Mushrooms And Truffles Truffles | 07095200 | 5% | – | 01/07/2017 | – | |
| Dried Vegetables, Whole, Cut, Sliced,Broken Or In Powder, But Not Further Prepared ?Mushrooms, Wood Ears (Auricularia Spp.),Jelly Fungi (Tremella Spp.) And Truffles : Jelly Fungi (Tremella Spp.) | 07123300 | 5% | – | 01/07/2017 | – | |
| Vegetable products | Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Other : Tissue Culture Plant | 06029030 | Nil | – | 01/07/2017 | – |
| Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Trees, Shrubs And Bushes, Grafted Or Not, Of Kinds, Which Bear Edible Fruits Or Nuts : Other | 06022090 | Nil | – | 01/07/2017 | – | |
| Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn | 0602 | Nil | – | 01/07/2017 | – | |
| Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Unrooted Cuttings And Slips | 06021000 | Nil | – | 01/07/2017 | – | |
| Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Other : Flowering Plants (Excluding Roses And Rhododendrons) | 06029020 | Nil | – | 01/07/2017 | – | |
| Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Other : Other | 06029090 | Nil | – | 01/07/2017 | – | |
| Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Trees, Shrubs And Bushes, Grafted Or Not, Of Kinds, Which Bear Edible Fruits Or Nuts : Cactus | 06022020 | Nil | – | 01/07/2017 | – | |
| Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Rhododendrons And Azaleas, Grafted Or Not | 06023000 | Nil | – | 01/07/2017 | – | |
| Preparations of vegetables, fruit, nuts or other parts of plants | Mushrooms And Truffles, Prepared Orpreserved Otherwise Than By Vinegar Oracetic Acid Mushrooms Of The Genus Agaricus | 20031000 | 12% | – | 01/07/2017 | – |
| Mushrooms And Truffles, Prepared Or Preserved Otherwise Than By Vinegar Or Acetic Acid-Other—Other | 20039090 | 12% | – | 01/07/2017 | – | |
| Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewelry; coin | Mushrooms, Wood Ears (Auricularia Spp.), Jelly Fungi (Tremella Spp.) And Truffles | 7123 | 0% | – | 01/07/2017 | – |
| Glass and glassware | Mushrooms And Truffles | 7095 | 0 | – | 01/07/2017 | – |
Understanding the Mushroom HSN Code
Mushrooms, those versatile and flavorful fungi, appear in countless cuisines and forms – fresh, dried, canned, and even as the foundational “spawn” for cultivation. For businesses involved in the mushroom trade in India, accurately pinpointing the correct HSN (Harmonized System of Nomenclature) code is essential for seamless GST (Goods and Services Tax) compliance. The “Mushroom HSN Code” is not a single entity; it varies significantly based on the mushroom’s state, processing, and even its intended use.
Fresh Mushrooms: Straight from the Farm
Fresh or chilled mushrooms primarily fall under Chapter 07 of the HSN system, which covers “Edible vegetables and certain roots and tubers.” Within this chapter, the classification depends on the mushroom genus:
- HSN 07095100: This code is specifically for “Mushrooms of the genus Agaricus” when fresh or chilled. This includes the common button mushrooms, creminis, and portobellos.
- HSN 07095900: This is for “Other” fresh or chilled mushrooms and truffles, encompassing varieties beyond Agaricus.
- HSN 07095300: This code is for “Mushrooms of the genus Cantharellus,” often known as chanterelles.
Most fresh or chilled mushrooms, including truffles, typically attract a 5% GST rate, with an important note that mushrooms of the genus Cantharellus (07095300) are listed with a 0% GST rate. These rates generally apply from July 1, 2017.
Dried Mushrooms: Preserving Flavor and Shelf-Life
Dried mushrooms also fall under Chapter 07, specifically under heading 0712: “Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.”
- HSN 07123100: This is for “Mushrooms of the genus Agaricus” when dried.
- HSN 07123300: This covers “Jelly fungi (Tremella spp.)” when dried.
- HSN 07123900: This is a broader “Other” category for dried mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.), and truffles not specifically listed elsewhere.
All dried mushrooms, as per the provided data, typically have a 5% GST rate, effective from July 1, 2017.
Provisionally Preserved Mushrooms: Ready for Further Processing
Mushrooms that are “provisionally preserved” (e.g., by sulphur dioxide gas, in brine, or other preservative solutions) but are not yet ready for immediate consumption fall under HSN 0711: “Vegetables provisionally preserved… but unsuitable in that state for immediate consumption.”
- HSN 07115100: This is for “Mushrooms of the genus Agaricus” when provisionally preserved.
These provisionally preserved mushrooms also generally carry a 5% GST rate, effective from July 1, 2017.
Prepared or Preserved Mushrooms: Culinary Convenience
Once mushrooms are “prepared or preserved otherwise than by vinegar or acetic acid” (meaning canned, frozen, or otherwise processed for direct consumption), they move to Chapter 20: “Preparations of vegetables, fruit, nuts or other parts of plants.”
- HSN 20031000: This is for “Mushrooms of the genus Agaricus, prepared or preserved otherwise than by vinegar or acetic acid.”
- HSN 20039090: This covers “Other” mushrooms and truffles prepared or preserved otherwise than by vinegar or acetic acid.
These prepared or preserved mushrooms generally attract a higher 12% GST rate, effective from July 1, 2017.
Mushroom Spawn: The Seed of Cultivation
Mushroom spawn, which is essentially the “seed” or mycelium used to cultivate mushrooms, is classified under Chapter 06: “Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.”
- HSN 06029010: This specific code is for “Mushroom spawn.”
Crucially, mushroom spawn (HSN 0602) typically enjoys a Nil (0%) GST rate, effective from July 1, 2017, promoting mushroom cultivation.
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