Chapter 6 of the GST tariff deals with live trees and other plants, bulbs, roots, and the like, cut flowers, and ornamental foliage. It also includes edible vegetables and certain roots and tubers.
The GST rate for vegetable products under Chapter 6 varies, based on the type of vegetable and its preparation. The following are some of the GST rates applicable for vegetable products:
1. 5% GST rate applicable to vegetables like onions, garlic, leeks, and shallots, fresh or chilled or frozen.
2. 12% GST rate applicable to potatoes, tomatoes, cucumber, and gherkins, fresh or chilled or frozen.
3. 18% GST rate applicable to preserved vegetables, other than those frozen, which are put up in unit containers and those in bags or sacks.
4. 28% GST rate applicable to vegetables like olives, capers, and cucumbers, provisionally preserved, and other vegetables in vinegar or acetic acid.
1. HSN code 0601 - Bulbs, tubers, tuberous roots, corms, crowns, and rhizomes, dormant
2. HSN code 0602 - Other live plants (including their roots), cuttings, and slips; mushroom spawn
3. HSN code 0603 - Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated, or otherwise prepared
4. HSN code 0701 - Potatoes, fresh or chilled
5. HSN code 0702 - Tomatoes, fresh or chilled
6. HSN code 0703 - Onions, shallots, garlic, leeks, and other alliaceous vegetables, fresh or chilled
7. HSN code 0704 - Cabbages, cauliflowers, kohlrabi, kale, and similar edible brassicas, fresh or chilled
8. HSN code 0705 - Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled
9. HSN code 0706 - Carrots, turnips, salad beetroot, salsify, celeriac, radishes, and similar edible roots, fresh or chilled
10. HSN code 0707 - Cucumbers and gherkins, fresh or chilled
11. HSN code 0710 - Vegetables (uncooked or cooked by steaming or boiling in water), frozen
Knowing the GST rates and HSN codes for vegetable products under Chapter 6 is crucial for businesses that deal with these products. They can ensure proper compliance with GST regulations and avoid any penalties or legal issues.
It is essential to consult with a qualified chartered accountant or tax expert to understand the GST rates and HSN codes better and ensure compliance with the GST regulations in India.
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