Vegetables HSN Code, Applicability, HSN Code and GST Rate on Vegetables

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Edible <strong>vegetables</strong> and certain roots and tubers	Dried Leguminous Vegetables, Shelled,Whether Or Not Skinned Or Split – Other—Other	07139090	5%	–	01/07/2017	–
Leguminous Vegetables, Shelled Orunshelled, Fresh Or Chilled Peas (Pisum Sativum)	07081000	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 : Other	07123900	5%	–	01/07/2017	–
Dried Leguminous Vegetables, Shelled,Whether Or Not Skinned Or Split -Other —Split	07139010	5%	–	01/07/2017	–
Dried Vegetables, Whole, Cut, Sliced,Broken Or In Powder, But Not Further Prepared Other Vegetables; Mixtures Of Vegetables : Other	07129090	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 Other Vegetables; Mixtures Of Vegetables : Green Pepper In Brine	07119010	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	–
Onions, Shallots, Garlic, Leeks And Otheralliaceous Vegetables, Fresh Or Chilled Garlic	07032000	5%	–	01/07/2017	–
Other Vegetables; Mixtures Of Vegetables	071190	0%	–	–	–
Dried Leguminous Vegetables, Shelled,Whether Or Not Skinned Or Split Beans (Vigna Spp., Phaseolus Spp.) : Other : Other	07133990	5%	–	01/07/2017	–
Preparations of <strong>vegetables</strong>, fruit, nuts or other parts of plants	Other Vegetables Prepared Or Preserved Otherwise Than By Vinegar Or Acetic Acid, Frozen, Other Than Products Of Heading 2006	2004	12%	–	01/07/2017	–
Other Vegetables Prepared Or Preservedotherwise Than By Vinegar Or Acetic Acid, Not Frozen, Other Than Products Of Heading 2006 – Beans (Vigna Spp., Phaseolus Spp.) : Beans, Shelled	20055100	12%	–	01/07/2017	–
Other Vegetables Prepared Or Preservedotherwise Than By Vinegar Or Acetic Acid, Not Frozen, Other Than Products Of Heading 2006 Homogenised Vegetables	20051000	12%	–	01/07/2017	–
Other Vegetables Prepared Or Preserved Otherwise Than By Vinegar Or Acetic Acid, Not Frozen, Other Than Products Of Heading 2006	2005	12%	–	01/07/2017	–
Vegetables, Fruits, Nuts, Fruit-Peel And Other Parts Of Plants, Preserved By Sugar (Drained, Glace Or Crystallised)	2006	12%	–	01/07/2017	–
Other Vegetables Prepared Or Preservedotherwise Than By Vinegar Or Acetic Acid, Not Frozen, Other Than Products Of Heading 2006 Asparagus	20056000	12%	–	01/07/2017	–
Vegetables, Fruits, Nuts, Fruit-Peel And Other Parts Of Plants, Preserved By Sugar (Drained, Glace Or Crystallised)	20060000	12%	–	01/07/2017	–
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof	Machines For Cleaning, Sorting Or Grading Seed, Grain Or Dried Leguminous Vegetables; Machinery Used In The Milling Industry Or For The Working Of Cereals Or Dried Leguminous Vegetables, Other Than Farm-Type Machinery – Other Machinery: Flour Mill Machine	84378010	18%	–	01/07/2017	–
Products of the milling industry; malt; starches; inulin; wheat gluten	Flour, Meal And Powder Of The Dried Leguminous Vegetables Of Heading 0713, Of Sago Or Of Roots Or Tubers Of Heading 0714 Or Of The Products Of Chapter 8 Of The Products Of Chapter 8 : Other	11063090	5%	–	01/07/2017	–
Flour, Meal And Powder Of The Dried Leguminous Vegetables Of Heading 0713, Of Sago Or Of Roots Or Tubers Of Heading 0714 Or Of The Products Of Chapter 8 Of Sago Or Of Roots Or Tubers Of Heading 0714 : Of Manioc (Cassava)	11062020	5%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Edible <strong>vegetables</strong> and certain roots and tubers

Dried Leguminous Vegetables, Shelled,Whether Or Not Skinned Or Split – Other—Other

07139090

–

01/07/2017

–

Leguminous Vegetables, Shelled Orunshelled, Fresh Or Chilled Peas (Pisum Sativum)

07081000

–

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 : Other

07123900

–

01/07/2017

–

Dried Leguminous Vegetables, Shelled,Whether Or Not Skinned Or Split -Other —Split

07139010

–

01/07/2017

–

Dried Vegetables, Whole, Cut, Sliced,Broken Or In Powder, But Not Further Prepared Other Vegetables; Mixtures Of Vegetables : Other

07129090

–

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 Other Vegetables; Mixtures Of Vegetables : Green Pepper In Brine

07119010

–

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

–

01/07/2017

–

Onions, Shallots, Garlic, Leeks And Otheralliaceous Vegetables, Fresh Or Chilled Garlic

07032000

–

01/07/2017

–

Other Vegetables; Mixtures Of Vegetables

071190

–

Dried Leguminous Vegetables, Shelled,Whether Or Not Skinned Or Split Beans (Vigna Spp., Phaseolus Spp.) : Other : Other

07133990

–

01/07/2017

–

Preparations of <strong>vegetables</strong>, fruit, nuts or other parts of plants

Other Vegetables Prepared Or Preserved Otherwise Than By Vinegar Or Acetic Acid, Frozen, Other Than Products Of Heading 2006

2004

12%

–

01/07/2017

–

Other Vegetables Prepared Or Preservedotherwise Than By Vinegar Or Acetic Acid, Not Frozen, Other Than Products Of Heading 2006 – Beans (Vigna Spp., Phaseolus Spp.) : Beans, Shelled

20055100

12%

–

01/07/2017

–

Other Vegetables Prepared Or Preservedotherwise Than By Vinegar Or Acetic Acid, Not Frozen, Other Than Products Of Heading 2006 Homogenised Vegetables

20051000

12%

–

01/07/2017

–

Other Vegetables Prepared Or Preserved Otherwise Than By Vinegar Or Acetic Acid, Not Frozen, Other Than Products Of Heading 2006

2005

12%

–

01/07/2017

–

Vegetables, Fruits, Nuts, Fruit-Peel And Other Parts Of Plants, Preserved By Sugar (Drained, Glace Or Crystallised)

2006

12%

–

01/07/2017

–

Other Vegetables Prepared Or Preservedotherwise Than By Vinegar Or Acetic Acid, Not Frozen, Other Than Products Of Heading 2006 Asparagus

20056000

12%

–

01/07/2017

–

Vegetables, Fruits, Nuts, Fruit-Peel And Other Parts Of Plants, Preserved By Sugar (Drained, Glace Or Crystallised)

20060000

12%

–

01/07/2017

–

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Machines For Cleaning, Sorting Or Grading Seed, Grain Or Dried Leguminous Vegetables; Machinery Used In The Milling Industry Or For The Working Of Cereals Or Dried Leguminous Vegetables, Other Than Farm-Type Machinery – Other Machinery: Flour Mill Machine

84378010

18%

–

01/07/2017

–

Products of the milling industry; malt; starches; inulin; wheat gluten

Flour, Meal And Powder Of The Dried Leguminous Vegetables Of Heading 0713, Of Sago Or Of Roots Or Tubers Of Heading 0714 Or Of The Products Of Chapter 8 Of The Products Of Chapter 8 : Other

11063090

–

01/07/2017

–

Flour, Meal And Powder Of The Dried Leguminous Vegetables Of Heading 0713, Of Sago Or Of Roots Or Tubers Of Heading 0714 Or Of The Products Of Chapter 8 Of Sago Or Of Roots Or Tubers Of Heading 0714 : Of Manioc (Cassava)

11062020

–

01/07/2017

–

Understanding the HSN Codes for Vegetables in India

Understanding the Harmonized System of Nomenclature (HSN) codes for vegetables is essential for anyone involved in the agricultural supply chain in India, from farmers and traders to retailers and consumers. The Goods and Services Tax (GST) system in India categorizes vegetables differently based on their state – fresh, dried, or prepared/preserved. This classification directly impacts the applicable GST rates.

The overarching HSN chapter for edible vegetables and certain roots and tubers is Chapter 07. Within this chapter, fresh vegetables generally enjoy a Nil (0%) GST rate, aiming to keep essential food items affordable. This exemption applies when they are sold in their natural form, unbranded, and unpackaged.

However, the moment vegetables undergo certain processes, their HSN code and GST rate can change:

Dried Leguminous Vegetables (HSN 0713): Dried pulses like peas or beans, whether shelled or split, generally fall under HSN codes like 07139090 or 07139010 and typically attract a 5% GST rate. This also applies to other dried vegetables like mushrooms and garlic powder (e.g., 07123900, 07129090).
Provisionally Preserved Vegetables (HSN 0711): Vegetables that are provisionally preserved (e.g., in brine or sulfur water) but are not yet ready for immediate consumption are classified under HSN 0711 and typically attract a 5% GST rate. An example is green pepper in brine (07119010).
Prepared or Preserved Vegetables (Chapter 20): This is where the GST rates increase. Vegetables prepared or preserved by methods other than vinegar or acetic acid (e.g., frozen, homogenized, or canned) fall under Chapter 20.
- HSN codes like 2004 (frozen prepared vegetables) and 2005 (other prepared or preserved vegetables, not frozen) generally attract a 12% GST rate. This includes items like shelled beans (20055100) or homogenized vegetables (20051000).
- Vegetables, fruits, nuts, or fruit-peel preserved by sugar (drained, glacé, or crystallized) also fall under HSN 2006 and are subject to a 12% GST rate.

It is crucial for businesses to accurately identify the specific HSN code for their vegetable products to ensure correct GST application and avoid compliance issues. The effective date for these rates has largely been July 1, 2017, with some minor revisions over time.

FAQs

What is the HSN chapter for fresh vegetables?

Fresh vegetables are primarily categorized under Chapter 07.

What is the GST rate for loose, fresh vegetables?

Loose, fresh vegetables are generally Nil-rated (0% GST).

What HSN code covers dried mushrooms?

Dried mushrooms typically fall under HSN codes like 07123900.

What is the HSN code for garlic (fresh or chilled)?

Fresh or chilled garlic is classified under HSN code 07032000, with a 5% GST rate.

When did the current GST rates for vegetables become effective?

The current GST rates for most vegetables became effective on July 1, 2017.

Vegetables HSN Code

Understanding the HSN Codes for Vegetables in India

HSN Code of similar products

FAQs

What is the HSN chapter for fresh vegetables?

What is the GST rate for loose, fresh vegetables?

What HSN code covers dried mushrooms?

What is the HSN code for garlic (fresh or chilled)?

When did the current GST rates for vegetables become effective?