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- Updated on : September 19, 2025
HSN Chapter 7: Edible Vegetables, Roots & Tubers Classification & GST Rates India
HSN Code & GST Rate for Vegetables - Chapter 7
Understanding GST classification for vegetables, roots, and tubers is essential for farmers, vegetable traders, food processors, and retailers. HSN Chapter 7 provides comprehensive coverage for all vegetable products from fresh produce to processed and preserved vegetables, with significant rate reductions implemented in September 2025 to benefit consumers and the agriculture sector.
Key Classification Factors for Vegetable GST Rates
- Processing State: Fresh/Raw vs Frozen vs Preserved vs Dried
- Packaging Type: Loose/bulk vs Branded unit containers
- Value Addition: Natural vegetables vs Processed preparations vs Ready-to-eat products
- Commercial Purpose: Wholesale trading vs Retail vs Export
Complete HSN Code Table: Vegetables, Roots & Tubers (Chapter 7)
| GST Rate | Product Description | HSN Code | Key Import/Export HSN Codes |
|---|---|---|---|
| NIL (0%) | Potatoes, fresh or chilled | 0701 | 07011000, 07019000 |
| NIL (0%) | Tomatoes, fresh or chilled | 0702 | 07020000 |
| NIL (0%) | Onions, shallots, garlic, leeks and other alliaceous vegetables | 0703 | 07031010, 07031020, 07032000, 07039000 |
| NIL (0%) | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas | 0704 | 07041000, 07042000, 07049000 |
| NIL (0%) | Lettuce and chicory, fresh or chilled | 0705 | 07051100, 07051900, 07052100, 07052900 |
| NIL (0%) | Carrots, turnips, salad beetroot, salsify, celeriac, radishes | 0706 | 07061000, 07069010, 07069020, 07069030, 07069090 |
| NIL (0%) | Cucumbers and gherkins, fresh or chilled | 0707 | 07070000 |
| NIL (0%) | Leguminous vegetables, shelled or unshelled, fresh or chilled | 0708 | 07081000, 07082000, 07089000 |
| NIL (0%) | Other vegetables, fresh or chilled | 0709 | 07092000, 07093000, 07094000, 07095100, 07095900, 07096010 |
| 5% | Vegetables frozen (Reduced from 12%) | 0710 | 07101000, 07102100, 07102200, 07102900, 07103000, 07104000 |
| 5% | Vegetables preserved (sulphur dioxide, brine) (Reduced from 12%) | 0711 | 07112000, 07114000, 07115100, 07115900, 07119010, 07119020 |
| NIL (0%) | Dried vegetables, whole, cut, sliced, broken or in powder | 0712 | 07122000, 07123100, 07123200, 07123300, 07123900, 07129010 |
| 5% | Dried leguminous vegetables (branded, unit containers) | 0713 | 07131000, 07132000, 07133100, 07133200, 07133300, 07133400 |
| NIL (0%) | Dried leguminous vegetables (unbranded) | 0713 | 07131000, 07132000, 07133100, 07133200, 07133300, 07133400 |
| NIL (0%) | Manioc, arrowroot, sweet potatoes and similar roots with high starch | 0714 | 07141000, 07142000, 07143000, 07144000, 07145000, 07149010 |
| 5% | Herb, bark, dry plant, dry root (jari booti) and dry flower | 07 | No specific codes prescribed |
🥬 September 2025 GST Reforms for Vegetables & Food Processing:
- Fresh Vegetables: Continued NIL (0%) GST for all fresh produce ensuring affordability
- Preserved Vegetables: GST reduced from 12% to 5% (HSN 0711) - major relief for processed foods
- Frozen Vegetables: GST reduced from 12% to 5% (HSN 0710) - benefiting food processing industry
- Ready-to-eat Preparations: GST reduced from 12% to 5% - supporting convenience food sector
- Fruit Juices: GST reduced from 12% to 5% - benefiting beverage industry
- Dried Fruits: GST reduced from 12% to 5% - making healthy snacks more affordable
- Agricultural Support: Continued exemptions support India's 8 crore+ farming families
Frequently Asked Questions (FAQs)
What are the GST rates for fresh vegetables in India?
All fresh vegetables including potatoes, onions, tomatoes, leafy vegetables, and root vegetables attract NIL (0%) GST rate under HSN codes 0701-0709. This exemption applies to loose, unprocessed vegetables sold in markets, ensuring affordability for common consumers.
How are frozen and preserved vegetables taxed under GST?
Frozen vegetables (HSN 0710) and preserved vegetables (HSN 0711) attract 5% GST rate (reduced from 12% in September 2025). This includes vegetables preserved by freezing, steaming, boiling, or using preservative solutions like sulphur dioxide or brine.
What major changes were made to vegetable GST rates in September 2025?
The 56th GST Council meeting brought significant relief: Preserved vegetables reduced from 12% to 5% GST, Ready-to-eat vegetable preparations reduced from 12% to 5%, Fruit juices reduced from 12% to 5%, and Dried fruits reduced from 12% to 5%. Fresh vegetables continued to remain at NIL (0%) GST.
Are dried legumes and pulses taxed differently based on branding?
Yes, branded dried leguminous vegetables (pulses, lentils) in unit containers attract 5% GST, while unbranded or loose dried pulses attract NIL (0%) GST. This distinction helps support small-scale traders while ensuring branded packaged products contribute to tax revenue.
How are medicinal herbs and jari booti classified for GST?
Herb, bark, dry plant, dry root (commonly known as jari booti) and dry flowers attract 5% GST under HSN Chapter 7. These are distinguished from fresh medicinal plants which may attract 0% GST, emphasizing the value addition through processing and drying.
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Disclaimer
The GST rates & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.