Form 16 VS Form 16 A VS Form 16B VS Form 16C: Key Differences
21 Feb, 2025
Chapter 7 of the GST tariff lists HSN codes and GST rates for vegetables, including fresh, chilled, frozen, or processed ones. Knowing these HSN codes is important for GST registration and compliance, especially for agriculture and food businesses. This guide explains GST rates and HSN codes in GST to help businesses manage the tax system easily.
Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
---|---|---|---|
5% | Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower; | 07 | No Export and Import HSN Codes Prescribed |
NIL | Potatoes, fresh or chilled. | 0701 | 07011000, 07019000 |
NIL | Tomatoes, fresh or chilled. | 0702 | 07020000 |
NIL | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. | 0703 | 07031010, 07031020, 07032000, 07039000 |
NIL | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. | 0704 | 07041000, 07042000, 07049000 |
NIL | Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. | 0705 | 07051100, 07051900, 07052100, 07052900 |
NIL | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. | 0706 | 07061000, 07069010, 07069020, 07069030, 07069090 |
NIL | Cucumbers and gherkins, fresh or chilled. | 0707 | 07070000 |
NIL | Leguminous vegetables, shelled or unshelled, fresh or chilled. | 0708 | 07081000, 07082000, 07089000 |
NIL | Other vegetables, fresh or chilled. | 0709 | 07092000, 07093000, 07094000, 07095100, 07095900, 07096010, 07096090, 07097000, 07099100, 07099200, 07099300, 07099910, 07099920, 07099990 |
5 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen | 0710 | 07101000, 07102100, 07102200, 07102900, 07103000, 07104000, 07108010, 07108090, 07109000 |
5 | 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. | 0711 | 07112000, 07114000, 07115100, 07115900, 07119010, 07119020, 07119090 |
NIL | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. | 0712 | 07122000, 07123100, 07123200, 07123300, 07123900, 07129010, 07129020, 07129030, 07129040, 07129050, 07129060, 07129090 |
5 | Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name] | 0713 | 07131000, 07132000, 07133100, 07133200, 07133300, 07133400, 07133500, 07133910, 07133990, 07134000, 07135000, 07136000, 07139010, 07139090 |
NIL | Dried leguminous vegetables, shelled, whether or not skinned or split. | 0713 | 07131000, 07132000, 07133100, 07133200, 07133300, 07133400, 07133500, 07133910, 07133990, 07134000, 07135000, 07136000, 07139010, 07139090 |
NIL | 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. | 0714 | 07141000, 07142000, 07143000, 07144000, 07145000, 07149010, 07149090 |
NIL | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. | 0714 | 07141000, 07142000, 07143000, 07144000, 07145000, 07149010, 07149090 |
Disclaimer: The HSN codes and rates have been compiled based on the author's best understanding and are subject to periodic updates in accordance with current laws. This content is for informational purposes only and does not constitute professional advice or formal recommendations. Although care has been taken in preparing this material, errors or omissions may still occur. Online Legal India is not liable for any loss or damage resulting from inaccurate or incomplete information in this document.