GST Rate & HSN Code for Chapter 7 – Edible Vegetables, Roots and Tubers
Introduction to Chapter 7 of HSN Codes
GST Rate & HSN Code for Edible Vegetables, Roots and Tubers: Chapter 7 of the HSN (Harmonized System of Nomenclature) Code focuses on Edible Vegetables, Roots, and Tubers—a vital part of India’s agricultural trade and food supply chain. Under the Goods and Services Tax (GST) regime, correct classification of vegetables and tubers under HSN codes ensures seamless compliance, accurate invoicing, and clarity in tax applicability.
Since most vegetables are considered essential commodities, many items in this chapter are either GST exempt or attract a very low GST rate. This article will walk you through Chapter 7 of the HSN Code, GST rates, exemptions, compliance considerations, and FAQs—providing comprehensive insights for businesses, traders, and tax professionals.
What Does HSN Chapter 7 Cover?
Chapter 7 is titled: “Edible Vegetables and Certain Roots and Tubers”
It includes a wide variety of items such as fresh, chilled, dried, or provisionally preserved vegetables, roots, bulbs, and legumes. Here’s a snapshot of major headings under Chapter 7:
| HSN Code | Product Description |
|---|---|
| 0701 | Potatoes |
| 0702 | Tomatoes |
| 0703 | Onions, shallots, garlic, leeks |
| 0704 | Cabbages, cauliflowers, kohlrabi, kale |
| 0705 | Lettuce and chicory |
| 0706 | Carrots, turnips, beetroot |
| 0707 | Cucumbers and gherkins |
| 0708 | Leguminous vegetables (beans, peas) |
| 0709 | Other vegetables (fresh or chilled) |
| 0710 | Vegetables (frozen) |
| 0711 | Vegetables provisionally preserved |
| 0712 | Dried vegetables (whole, cut, sliced) |
| 0713 | Dried leguminous vegetables, shelled |
| 0714 | Manioc, arrowroot, sweet potatoes and similar roots |
In Detail HSN Codes and Product Descriptions are given below:
| HSN Code | HSN Description |
|---|---|
| 0701 | POTATOES, FRESH OR CHILLED |
| 07011000 | POTATOES, FRESH OR CHILLED SEED |
| 07019000 | POTATOES, FRESH OR CHILLED OTHER |
| 0702 | TOMATOES, FRESH OR CHILLED |
| 07020000 | TOMATOES, FRESH OR CHILLED |
| 0703 | ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER ALLIACEOUS VEGETABLES, FRESH OR CHILLED |
| 070310 | ONIONS AND SHALLOTS |
| 07031010 | ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHERALLIACEOUS VEGETABLES, FRESH OR CHILLED ONIONS AND SHALLOTS ONIONS |
| 07031011 | ROSE ONION |
| 07031019 | OTHER |
| 07031020 | ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHERALLIACEOUS VEGETABLES, FRESH OR CHILLED ONIONS AND SHALLOTS SHALLOTS |
| 07031090 | OTHER |
| 07032000 | ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHERALLIACEOUS VEGETABLES, FRESH OR CHILLED GARLIC |
| 07039000 | ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHERALLIACEOUS VEGETABLES, FRESH OR CHILLED LEEKS AND OTHER ALLIACEOUS VEGETABLES |
| 0704 | CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR EDIBLE BRASSICAS, FRESH OR CHILLED |
| 07041000 | CABBAGES, CAULIFLOWERS, KOHLRABI, KALEAND SIMILAR EDIBLE BRASSICAS, FRESH ORCHILLED – CAULIFLOWERS AND BROCCOLI |
| 07042000 | CABBAGES, CAULIFLOWERS, KOHLRABI, KALEAND SIMILAR EDIBLE BRASSICAS, FRESH ORCHILLED BRUSSELS SPROUTS |
| 07049000 | CABBAGES, CAULIFLOWERS, KOHLRABI, KALEAND SIMILAR EDIBLE BRASSICAS, FRESH ORCHILLED OTHER |
| 0705 | LETTUCE (LACTUCASATIVA) AND CHICORY (CICHORIUM SPP. ), FRESH OR CHILLED – LETTUCE: |
| 07051100 | LETTUCE (LACTUCASATIVA) AND CHICORY(CICHORIUM SPP. ), FRESH OR CHILLED LETTUCE : CABBAGE LETTUCE (HEAD LETTUCE) |
| 07051900 | LETTUCE (LACTUCASATIVA) AND CHICORY(CICHORIUM SPP. ), FRESH OR CHILLED LETTUCE : OTHER |
| 07052100 | LETTUCE (LACTUCASATIVA) AND CHICORY(CICHORIUM SPP. ), FRESH OR CHILLED CHICORY WITLOOF CHICORY (CICHORIUM INTYBUS VAR. FOLIOSUM) |
| 07052900 | LETTUCE (LACTUCASATIVA) AND CHICORY(CICHORIUM SPP. ), FRESH OR CHILLEDCHICORY OTHER |
| 0706 | CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, CELERIAC, RADISHES AND SIMILAR EDIBLE ROOTS, FRESH OR CHILLED |
| 07061000 | CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY,CELERIAC, RADISHES AND SIMILAR EDIBLEROOTS, FRESH OR CHILLEDCARROTS AND TURNIPS |
| 070690 | OTHER |
| 07069010 | CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY,CELERIAC, RADISHES AND SIMILAR EDIBLEROOTS, FRESH OR CHILLED OTHER : HORSE RADISH |
| 07069020 | CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY,CELERIAC, RADISHES AND SIMILAR EDIBLEROOTS, FRESH OR CHILLED OTHER OTHER RADISH |
| 07069030 | CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY,CELERIAC, RADISHES AND SIMILAR EDIBLEROOTS, FRESH OR CHILLED OTHER SALAD BEETROOT |
| 07069090 | CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY,CELERIAC, RADISHES AND SIMILAR EDIBLEROOTS, FRESH OR CHILLED OTHER OTHER |
| 0707 | CUCUMBERS OR GHERKINS, FRESH OR CHILLED |
| 07070000 | CUCUMBERS OR GHERKINS, FRESH OR CHILLED |
| 0708 | LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, FRESH OR CHILLED |
| 07081000 | LEGUMINOUS VEGETABLES, SHELLED ORUNSHELLED, FRESH OR CHILLED PEAS (PISUM SATIVUM) |
| 07082000 | LEGUMINOUS VEGETABLES, SHELLED ORUNSHELLED, FRESH OR CHILLED BEANS (VIGNA SPP., PHASEOLUS SPP.) |
| 07089000 | LEGUMINOUS VEGETABLES, SHELLED ORUNSHELLED, FRESH OR CHILLED OTHER LEGUMINOUS VEGETABLES |
| 0709 | OTHER VEGETABLES, FRESH OR CHILLED |
| 07091000 | OTHER VEGETABLES, FRESH OR CHILLED GLOBE ARTICHOKES |
| 07092000 | OTHER VEGETABLES, FRESH OR CHILLED ASPARAGUS |
| 07093000 | OTHER VEGETABLES, FRESH OR CHILLED AUBERGINES (EGG PLANTS) |
| 07094000 | OTHER VEGETABLES, FRESH OR CHILLED CELERY OTHER THAN CELERIAC |
| 07095100 | OTHER VEGETABLES, FRESH OR CHILLED MUSHROOMS AND TRUFFLES MUSHROOMS OF THE GENUS AGARICUS |
| 07095200 | OTHER VEGETABLES, FRESH OR CHILLED -MUSHROOMS OF THE GENUS BOLETUS |
| 07095300 | MUSHROOMS OF THE GENUS CANTHARELLUS |
| 07095400 | SHIITAKE (LENTINUS EDODES) |
| 07095500 | MATSUTAKE (TRICHOLOMA MATSUTAKE, TRICHOLOMA MAGNIVELARE, TRICHOLOMA ANATOLICUM, TRICHOLOMA DULCIOLENS, TRICHOLOMA CALIGATUM) |
| 07095600 | TRUFFLES (TUBER SPP.) |
| 07095900 | OTHER VEGETABLES, FRESH OR CHILLED MUSHROOMS AND TRUFFLES OTHER |
| 070960 | FRUITS OF THE GENUS CAPSICUM OR OF THE GENUS PIMENTA |
| 07096010 | OTHER VEGETABLES, FRESH OR CHILLED FRUITS OF THE GENUS CAPSICUM OR OF THEGENUS PIMENTA : GREEN CHILLY |
| 07096090 | OTHER VEGETABLES, FRESH OR CHILLED FRUITS OF THE GENUS CAPSICUM OR OF THEGENUS PIMENTA : OTHER |
| 07097000 | OTHER VEGETABLES, FRESH OR CHILLED SPINACH, NEW ZEALAND SPINACH AND ORACHE SPINACH (GARDEN SPINACH) |
| 070990 | OTHER |
| 07099090 | OTHER VEGETABLES, FRESH OR CHILLED OTHER : OTHER |
| 070991 | OTHER TESTING |
| 07099100 | OTHER VEGETABLES,FRESH OR CHILLED – OTHER –GLOBE ARTICHOKES |
| 070992 | OTHER |
| 07099200 | OTHER VEGETABLES,FRESH OR CHILLED – OTHER –OLIVES |
| 070993 | PUMPKINS, SQUASH AND GUARDS (CUCURBITA SPP.) |
| 07099300 | OTHER VEGETABLES,FRESH OR CHILLED – OTHER –PUMPKINS,SQUASH AND GOURDS (CUCURBITA SPP.) |
| 07099310 | PUMPKINS |
| 07099320 | SQUASH |
| 07099330 | BITTER GUARD |
| 07099340 | BOTTLE GUARD |
| 07099350 | SNAKE GUARD |
| 07099360 | COCCINIA (KUNDRU) |
| 07099390 | OTHER |
| 070999 | OTHER |
| 07099910 | OTHER VEGETABLES,FRESH OR CHILLED – OTHER –OTHER—GREEN PEPPER |
| 07099920 | OTHER VEGETABLES,FRESH OR CHILLED – OTHER –OTHER—MIXED VEGETABLES |
| 07099930 | OKRA/LADY FINGER (BHINDI) |
| 07099990 | OTHER VEGETABLES,FRESH OR CHILLED – OTHER –OTHER—OTHER |
| 0710 | VEGETABLES (UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER), FROZEN |
| 07101000 | VEGETABLES (UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER), FROZEN POTATOES |
| 07102100 | VEGETABLES (UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER), FROZEN LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED : PEAS (PISUM SATIVUM) |
| 07102200 | VEGETABLES (UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER), FROZEN LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED BEANS (VIGNA SPP., PHASEOLUS SPP.) |
| 07102900 | VEGETABLES (UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER), FROZEN LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED OTHER |
| 07103000 | VEGETABLES (UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER), FROZEN SPINACH, NEW ZEALAND SPINACH AND ORACHE SPINACH (GARDEN SPINACH) |
| 07104000 | VEGETABLES (UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER), FROZEN SWEET CORN |
| 071080 | OTHER VEGETABLES |
| 07108010 | VEGETABLES (UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER), FROZEN OTHER VEGETABLES TERRAGON |
| 07108090 | VEGETABLES (UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER), FROZEN OTHER VEGETABLES OTHER |
| 07109000 | VEGETABLES (UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER), FROZEN MIXTURES OF VEGETABLES |
| 0711 | VEGETABLES PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION |
| 07112000 | VEGETABLES PROVISIONALLY PRESERVED(FOR EXAMPLE, BY SULPHUR DIOXIDE GAS, BRINE, IN SULPHUR WATER OR IN OTHERPRESERVATIVE SOLUTIONS), BUT UNSUITABLEIN THAT STATE FOR IMMEDIATE CONSUMPTION OLIVES |
| 07113000 | 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 CAPERS |
| 07114000 | VEGETABLES PROVISIONALLY PRESERVED(FOR EXAMPLE, BY SULPHUR DIOXIDE GAS,IN BRINE, IN SULPHUR WATER OR IN OTHERPRESERVATIVE SOLUTIONS), BUT UNSUITABLEIN THAT STATE FOR IMMEDIATE CONSUMPTIONCUCUMBERS AND GHERKINS |
| 07115100 | 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 |
| 07115900 | 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 OTHER |
| 071190 | OTHER VEGETABLES; MIXTURES OF VEGETABLES |
| 07119010 | 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 |
| 07119020 | 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 : ASSORTED CANNED VEGETABL |
| 07119090 | 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 : OTHER |
| 0712 | DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED |
| 07122000 | DRIED VEGETABLES, WHOLE, CUT, SLICED,BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED ONIONS |
| 07123100 | 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 |
| 07123200 | DRIED VEGETABLES, WHOLE, CUT, SLICED,BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED MUSHROOMS, WOOD EARS (AURICULARIA SPP.),JELLY FUNGI (TREMELLA SPP.) AND TRUFFLES : WOOD EARS (AURICULARIA SPP.) |
| 07123300 | 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.) |
| 07123400 | SHIITAKE (LENTINUS EDODES) |
| 07123900 | 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 |
| 071290 | OTHER VEGETABLES; MIXTURES OF VEGETABLES |
| 07129010 | DRIED VEGETABLES, WHOLE, CUT, SLICED,BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED OTHER VEGETABLES; MIXTURES OF VEGETABLES : ASPARAGUS |
| 07129020 | DRIED VEGETABLES, WHOLE, CUT, SLICED,BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED OTHER VEGETABLES; MIXTURES OF VEGETABLES : DEHYDRATED GARLIC POWDER |
| 07129030 | DRIED VEGETABLES, WHOLE, CUT, SLICED,BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED OTHER VEGETABLES; MIXTURES OF VEGETABLES : DEHYDRATED GARLIC FLAKES |
| 07129040 | DRIED VEGETABLES, WHOLE, CUT, SLICED,BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED OTHER VEGETABLES; MIXTURES OF VEGETABLES : DRIED GARLIC |
| 07129050 | DRIED VEGETABLES, WHOLE, CUT, SLICED,BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED OTHER VEGETABLES; MIXTURES OF VEGETABLES : MARJORAM, OREGANO |
| 07129060 | DRIED VEGETABLES, WHOLE, CUT, SLICED,BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED OTHER VEGETABLES; MIXTURES OF VEGETABLES : POTATOES |
| 07129090 | DRIED VEGETABLES, WHOLE, CUT, SLICED,BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED OTHER VEGETABLES; MIXTURES OF VEGETABLES : OTHER |
| 0713 | DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT |
| 071310 | PEAS (PISUM SATIVUM) |
| 07131000 | DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT PEAS (PISUM SATIVUM) |
| 07131010 | YELLOW PEAS |
| 07131020 | GREEN PEAS |
| 07131090 | OTHER |
| 071320 | CHIKPEAS |
| 07132000 | DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT CHICKPEAS (GARBANZOS) BEANS (VIGNA SPP., PHASEOLUS SPP.) : |
| 07132010 | KABULI CHANNA |
| 07132020 | BENGAL GRAM (DESI CHANNA) |
| 07132090 | OTHER |
| 07133100 | DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT BEANS (VIGNA SPP., PHASEOLUS SPP.) : BEANS OF THE SPECIES VIGNA MUNGO (L.) HEPPER OR VIGNA RADIATA (L.) WILCZEK |
| 07133110 | BEANS OF THE SPECIES VIGNA MUNGO (L)HEPPER |
| 07133190 | BEANS OF THE SPECIES VIGNA RADIATA (L) WILCZEK |
| 07133200 | DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT BEANS (VIGNA SPP., PHASEOLUS SPP.) : SMALL RED (ADZUKI) BEANS (PHASEOLUS OR VIGNA ANGULARIS) |
| 07133300 | DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT BEANS (VIGNA SPP., PHASEOLUS SPP.) : KIDNEY BEANS, INCLUDING WHITE PEA BEANS |
| 071334 | BAMBARA BEANS |
| 07133400 | DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT – BEANS –BAMBARA BEANS (VIGNA SUBTERRANEA OR VOANDZEIA SUBTERRANEA) |
| 071335 | COW PEAS |
| 07133500 | DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT – BEANS –COW PEAS (VIGNA UNGUICULATA) |
| 071339 | OTHER |
| 07133910 | DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT BEANS (VIGNA SPP., PHASEOLUS SPP.) : OTHER : GUAR SEEDS |
| 07133990 | DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT BEANS (VIGNA SPP., PHASEOLUS SPP.) : OTHER : OTHER |
| 07134000 | DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT LENTILS |
| 07135000 | DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT BROAD BEANS (VICIA FABA VAR MAJOR) AND HORSE BEANS (VICIA FABA VAR EQUINA, VICIA FABAVAR MINOR) |
| 071360 | PIGEON PEAS |
| 07136000 | DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT – PIGEON PEAS (CAJANUS CAJAN) |
| 071390 | OTHER |
| 07139010 | DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT -OTHER —SPLIT |
| 07139090 | DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT – OTHER—OTHER |
| 0714 | MANIOC, ARROWROOT, SALEP, JERUSALEM ARTICHOKES, SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS; SAGO PITH |
| 07141000 | MANIOC, ARROWROOT, SALEP, JERUSALEMARTICHOKES, SWEET POTATOES AND SIMILARROOTS AND TUBERS WITH HIGH STARCH ORINULIN CONTENT, FRESH, CHILLED, FROZEN ORDRIED, WHETHER OR NOT SLICED OR IN THEFORM OF PELLETS; SAGO PITH MANIOC (CASSAVA) |
| 07142000 | MANIOC, ARROWROOT, SALEP, JERUSALEMARTICHOKES, SWEET POTATOES AND SIMILARROOTS AND TUBERS WITH HIGH STARCH ORINULIN CONTENT, FRESH, CHILLED, FROZEN ORDRIED, WHETHER OR NOT SLICED OR IN THEFORM OF PELLETS; SAGO PITH SWEET POTATOES |
| 071430 | YAMS |
| 07143000 | MANIOC, ARROWROOT, SALEP, JERUSALEMARTICHOKES, SWEET POTATOES AND SIMILARROOTS AND TUBERS WITH HIGH STARCH ORINULIN CONTENT, FRESH, CHILLED, FROZEN ORDRIED, WHETHER OR NOT SLICED OR IN THEFORM OF PELLETS; SAGO PITH-YAMS (DIOSCOREA SPP.) |
| 071440 | TARO |
| 07144000 | MANIOC, ARROWROOT, SALEP, JERUSALEMARTICHOKES, SWEET POTATOES AND SIMILARROOTS AND TUBERS WITH HIGH STARCH ORINULIN CONTENT, FRESH, CHILLED, FROZEN ORDRIED, WHETHER OR NOT SLICED OR IN THEFORM OF PELLETS; SAGO PITH- TARO (COLOCASIA SPP.) |
| 071450 | YAUTIA |
| 07145000 | MANIOC, ARROWROOT, SALEP, JERUSALEMARTICHOKES, SWEET POTATOES AND SIMILARROOTS AND TUBERS WITH HIGH STARCH ORINULIN CONTENT, FRESH, CHILLED, FROZEN ORDRIED, WHETHER OR NOT SLICED OR IN THEFORM OF PELLETS; SAGO PITH-YAUTIA (XANTHOSOMA SPP.) |
| 071490 | OTHER |
| 07149010 | MANIOC, ARROWROOT, SALEP, JERUSALEMARTICHOKES, SWEET POTATOES AND SIMILARROOTS AND TUBERS WITH HIGH STARCH ORINULIN CONTENT, FRESH, CHILLED, FROZEN ORDRIED, WHETHER OR NOT SLICED OR IN THEFORM OF PELLETS; SAGO PITH OTHER : SAGO PITH |
| 07149090 | MANIOC, ARROWROOT, SALEP, JERUSALEMARTICHOKES, SWEET POTATOES AND SIMILARROOTS AND TUBERS WITH HIGH STARCH ORINULIN CONTENT, FRESH, CHILLED, FROZEN ORDRIED, WHETHER OR NOT SLICED OR IN THEFORM OF PELLETS; SAGO PITH OTHER : OTHER |
| 7123 | MUSHROOMS, WOOD EARS (AURICULARIA SPP.), JELLY FUNGI (TREMELLA SPP.) AND TRUFFLES |
| 7133 | BEANS (VIGNA SPP., PHASEOLUS SPP.) |
| 713909 | OTHER |
GST Rates on Edible Vegetables, Roots and Tubers
The GST Council has kept most essential food items tax-free, particularly in their unprocessed or minimally processed forms. However, value-added or processed variants may attract GST.
Here is a breakdown of GST rates for items under Chapter 7:
| HSN Code | Product Description | GST Rate |
|---|---|---|
| 0701 – 0714 (Fresh, unprocessed vegetables) | All edible vegetables, roots, tubers, and legumes | Nil |
| 0710 | Frozen vegetables | 5% |
| 0711 | Preserved vegetables (not for immediate consumption) | 5% |
| 0712 | Dried vegetables, whether or not cut or sliced | 5% |
| 0713 | Dried legumes (beans, chickpeas, lentils, etc.) | 5% |
| 0714 | Cassava, arrowroot, sweet potatoes (dried or in flour form) | 5% |
GST Exemptions Under Chapter 7
According to GST Notification No. 2/2017 – Central Tax (Rate), the following products under Chapter 7 are fully exempt from GST:
- Fresh potatoes, tomatoes, onions
- Fresh beans, cabbages, cauliflower
- Fresh garlic, ginger, turmeric
- Fresh green peas and legumes
These exemptions apply only when the product is not frozen, dried, or preserved and is supplied in loose or unbranded form.
Important Notes:
- Branded and packaged vegetables may be taxable if they fall under pre-packaged and labelled items.
- If the packaging is such that the goods are sold under a registered brand, GST may apply even if they are fresh.
Processed Vegetables and Their GST Impact
Value addition changes the tax status of many vegetable products:
| Product | Nature | GST Rate |
|---|---|---|
| Fresh green peas | Unprocessed | Nil |
| Frozen green peas | Processed | 5% |
| Dried onions (sliced) | Processed | 5% |
| Potato chips or fries | Deep-fried/snacked | 12–18% |
| Branded and packaged pulses | Value-added | 5% |
Hence, intended use and processing level must be assessed before applying tax rates.
Commonly Used HSN Codes in Business
For grocery stores, wholesalers, exporters, and food processors, here are some frequently used HSN codes:
| Product | HSN Code | GST Rate |
|---|---|---|
| Fresh potatoes | 0701 | Nil |
| Fresh onions | 0703 | Nil |
| Dried green peas | 0713 | 5% |
| Frozen carrots | 0710 | 5% |
| Sweet potato flour | 0714 | 5% |
Businesses must declare accurate HSN codes on B2B invoices to comply with GST norms and ensure smooth Input Tax Credit (ITC) flow.
HSN Declaration Requirements
As per current rules:
- Businesses with turnover > ₹5 crore must use 4-digit HSN codes in B2B invoices.
- Others (below ₹5 crore) should still ideally use HSN for transparency.
- For imports/exports, 8-digit HSN codes are mandatory.
Failure to use correct HSN codes can lead to:
- ITC mismatches
- Rejection of invoices
- Penalties for non-compliance
Imports, Exports and Agricultural Trade
India is a key exporter of:
- Onions, garlic, potatoes
- Dried legumes (chickpeas, black gram, green gram)
- Frozen vegetables
Export of these goods is zero-rated under GST. Businesses can:
- Export without payment of IGST (under LUT)
- Export on payment of IGST and claim a refund
However, importers need to pay IGST based on classification, even if the same good is GST-exempt domestically when unprocessed.
Industries That Use Chapter 7 Products
- Agricultural Supply Chains
- Frozen Food Industry
- Dehydrated Food Manufacturers
- Supermarkets and Grocery Retailers
- Export Houses dealing in agro commodities
GST Compliance Tips for Chapter 7 Products
- Know your product’s state – fresh vs. processed determines tax rate.
- Use correct HSN codes – especially for B2B sales and exports.
- Check branding and packaging – branded items may attract GST.
- Maintain clear records – stock, invoice, and tax documentation.
- Claim ITC where applicable – only if product is not GST-exempt.
Conclusion
Chapter 7 of the HSN Code includes one of the broadest and most vital categories—edible vegetables, roots, and tubers. With GST rates ranging from Nil to 5%, depending on whether the product is fresh or processed, businesses must understand and classify their products correctly.
Whether you’re a wholesaler, exporter, or retailer, accurate use of HSN codes, awareness of exemptions, and proper GST invoicing will ensure smooth compliance and better profitability in the competitive agro-trade space.
FAQs on GST Rate & HSN Code for Chapter 7 – Edible Vegetables
1. Are fresh vegetables exempt from GST?
Yes, fresh and unprocessed vegetables like potatoes, onions, tomatoes, carrots, and leafy greens are exempt from GST under Chapter 7.
2. What is the GST rate for frozen vegetables?
Frozen vegetables, including frozen peas, carrots, or mixed vegetables, attract 5% GST under HSN 0710.
3. Are dried legumes like chickpeas and lentils taxable?
Yes, dried and shelled legumes like chickpeas, black gram, and moong dal attract 5% GST under HSN 0713.
4. Do pre-packaged vegetables attract GST?
Yes, if vegetables are pre-packaged and labelled under a brand name, they may attract 5% GST, even if they are unprocessed.
5. Is GST applicable to potato chips or fries?
Yes, potato chips or fries are processed snack foods and fall under a different HSN code, attracting 12–18% GST, depending on packaging and branding.
