Mushroom HSN Code

GST rates and HSN code for Mushroom.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
Edible vegetables and certain roots and tubersDried Vegetables, Whole, Cut, Sliced,Broken Or In Powder, But Not Further Prepared ? Mushrooms, Wood Ears (Auricularia Spp.),Jelly Fungi (Tremella Spp.) And Truffles : Other071239005%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 Agaricus071151005%01/07/2017
Other Vegetables, Fresh Or Chilled Mushrooms And Truffles Mushrooms Of The Genus Agaricus070951005%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 Lgaricus071231005%01/07/2017
Other Vegetables, Fresh Or Chilled Mushrooms And Truffles Other070959005%01/07/2017
Mushrooms Of The Genus Cantharellus070953000%
Other Vegetables, Fresh Or Chilled Mushrooms And Truffles Truffles070952005%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.)071233005%01/07/2017
Vegetable productsOther Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Other : Tissue Culture Plant06029030Nil01/07/2017
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 : Other06022090Nil01/07/2017
Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn0602Nil01/07/2017
Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Unrooted Cuttings And Slips06021000Nil01/07/2017
Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Other : Flowering Plants (Excluding Roses And Rhododendrons)06029020Nil01/07/2017
Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Other : Other06029090Nil01/07/2017
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 : Cactus06022020Nil01/07/2017
Other Live Plants (Including Their Roots), Cuttings And Slips; Mushroom Spawn Rhododendrons And Azaleas, Grafted Or Not06023000Nil01/07/2017
Preparations of vegetables, fruit, nuts or other parts of plantsMushrooms And Truffles, Prepared Orpreserved Otherwise Than By Vinegar Oracetic Acid Mushrooms Of The Genus Agaricus2003100012%01/07/2017
Mushrooms And Truffles, Prepared Or Preserved Otherwise Than By Vinegar Or Acetic Acid-Other—Other2003909012%01/07/2017
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewelry; coinMushrooms, Wood Ears (Auricularia Spp.), Jelly Fungi (Tremella Spp.) And Truffles71230%01/07/2017
Glass and glasswareMushrooms And Truffles7095001/07/2017

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.

FAQs

What HSN Chapter covers fresh mushrooms?

Fresh mushrooms generally fall under HSN Chapter 07.

What is the GST rate for most fresh mushrooms?

Most fresh mushrooms typically have a 5% GST rate.

Are any fresh mushrooms GST-exempt?

Yes, “Mushrooms of the Genus Cantharellus” (HSN 07095300) are listed with a 0% GST rate.

What HSN code is used for dried mushrooms?

Dried mushrooms are primarily found under HSN 0712, with specific sub-codes like 07123100 for Agaricus.

What is the GST rate for mushroom spawn?

Mushroom spawn has a Nil (0%) GST rate.

What is the HSN code for mushroom spawn?

Mushroom spawn is classified under HSN 06029010.

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