The vegetables hsn code is in Chapter 7, with potatoes at 0701, tomatoes 0702, onions and garlic 0703 and other vegetables 0709, and fruits sit in Chapter 8, and fresh vegetables and fruits are nil rated. Frozen vegetables that are only steamed or boiled, and simple dried vegetables, are nil as well.
Once produce is cooked, fried or preserved, it moves to Chapter 20 or 21: potato chips, tomato ketchup, fruit juices and pickles are 5%. Below are the codes a sabzi mandi trader and a food processor need, with a sample bill. Staples and packaged food are covered from the food hub.
Fruits and vegetables: codes and GST rates
Item / HSN / GST- Potatoes, freshNilFresh or chilled
- Tomatoes, freshNilFresh or chilled
- Onions, garlic, freshNilAlliaceous vegetables
- Other fresh vegetablesNilLeafy and other vegetables
- Frozen vegetables (steamed or boiled)NilUncooked or steamed, frozen
- Dried vegetables, onion powderNilNot further prepared
- Bananas, fresh or driedNilIncluding plantains
- Mangoes, freshNilFresh
- Fresh pears and quinces, applesNilFresh
- Dried mangoes, dates, figs5%Dried fruit
- Potato chips5%Prepared vegetables
- Tomato ketchup and sauces5%Sauces
- Fruit juices5%Unfermented
- Pickles5%Preserved in vinegar or oil
Quick facts
Chapters
7 vegetables, 8 fruits and nutsFresh produce
NilProcessed
Sauces, chips, pickles, juices at 5%Rate before the reform
Many processed items 12%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
2005 20 (chips) for fresh potatoes
Vegetables hsn code and gst rate table
| Produce | HSN | GST |
|---|---|---|
| Potato | 0701 | Nil |
| Tomato | 0702 | Nil |
| Onion, garlic | 0703 | Nil |
| Cabbage, cauliflower | 0704 | Nil |
| Carrot, radish | 0706 | Nil |
| Peas, beans (fresh) | 0708 | Nil |
| Green chilli, brinjal, okra and others | 0709 | Nil |
| Frozen vegetables | 0710 | Nil |
| Dried vegetables, onion powder | 0712 | Nil |
| Banana | 0803 | Nil |
| Mango | 0804 50 | Nil |
| Orange, lemon | 0805 | Nil |
| Grapes | 0806 10 | Nil |
| Apples | 0808 | Nil |
Onion hsn code and potato hsn code
Fresh onions are 0703 10 and fresh potatoes 0701 90 (0701 10 for seed potatoes). Both are nil. Dehydrated onion flakes and powder under 0712 are nil too when not further prepared. Onion paste or fried onions in packs move to Chapter 20 at 5%.
Fruits hsn code and gst rate
Fruit sellers have the same simple position as vegetable sellers for fresh stock. Fresh fruits in Chapter 8 are nil: bananas, mangoes, apples, citrus, grapes, melons and others. Dried fruits such as dried dates, figs and apricots are 5%; see dry fruits. Fresh coconuts are nil, and tender coconut water sold loose is nil while packed and labelled tender coconut water is 5%.
Vegetables gst rate for frozen and cut produce
Frozen peas, corn and mixed vegetables that are only blanched or steamed before freezing stay in 0710 and are nil. Cut and washed vegetables sold fresh in trays remain fresh vegetables. Once vegetables are cooked with spices or oil, or packed as ready to eat curries, they become food preparations at 5%. Vegetable seeds for sowing are covered on the seeds page.
Processed vegetables and fruits at 5%
| Product | HSN | GST |
|---|---|---|
| Potato chips | 2005 20 | 5% |
| Banana chips | 2008 19 | 5% |
| Tomato ketchup, sauces | 2103 | 5% |
| Tomato paste, puree | 2002 90 | 5% |
| Pickles | 2001 90 | 5% |
| Jams and jellies | 2007 99 | 5% |
| Fruit and vegetable juices | 2009 89 | 5% |
Mandi trader's bill
Wholesale vegetable bill: Onions, HSN 0703 10, 2,000 kg, Rs 50,000, Nil. Potatoes, HSN 0701 90, 3,000 kg, Rs 48,000, Nil. Total Rs 98,000.
A trader dealing only in fresh produce makes only nil rated supplies and does not need to register for GST on those sales. Arhatiyas who sell growers' produce in a notified market yard are covered by an exemption too.
Produce codes here reflect the general nil list and the 5% entries for processed foods. Freezing, drying and preparation methods change the line, so check the GST portal and ask a GST practitioner or chartered accountant about processed products.
Frequently asked questions
Is GST charged on vegetables?
No. Fresh and chilled vegetables are nil rated, and so are simple frozen and dried vegetables.
What is the onion hsn code?
Fresh onions are 0703 10, nil rated.
What is the potato hsn code?
Fresh potatoes are 0701, nil rated.
What is the tomato ketchup hsn code?
Tomato ketchup and sauces are 2103, at 5%.
Is GST charged on fruits?
Fresh fruits are nil. Dried fruits and juices are 5%.