2019-12-08 12:54:11GST CenterEnglishGST Rates & HSN Codes for Plants and Plant Products, Vegetables and Fruits. This section covers Chapters 6, 7, 8, 9,10, 11, 12, 13, 14 and...https://quickbooks.intuit.com/in/resources/gst-center/gst-rates-hsn-codes-plants-and-plant-products/GST Rates and HSN Codes for Plants and Plant Products

GST Rates and HSN Codes for Plants and Plant Products

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This section covers GST Rates and HSN Codes for Plants and Plant Products. Thus, it covers Chapter 6, Chapter 7, Chapter 8, Chapter 9, Chapter 10, Chapter 11, Chapter 12, Chapter 13, Chapter 14 and Chapter 15.

GST Rates & HSN Codes for Live Trees and Plants – Chapter 6

HSN CodeDescription of Goods GST Rate
06Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage0%

GST Rates & HSN Codes for Vegetables – Chapter 7

HSN CodeDescription of Goods GST Rate
0701Potatoes, fresh or chilled0%
0702Tomatoes, fresh or chilled0%
0703Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled0%
0704Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled0%
0705Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled0%
0706Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled0%
0707Cucumbers and gherkins, fresh or chilled0%
0708Leguminous vegetables, shelled or unshelled, fresh or chilled0%
0709Other vegetables, fresh or chilled0%
0712Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared0%
0713Dried leguminous vegetables, shelled, whether or not skinned or split0%
0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith0%
07Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower5%
0710Vegetables (uncooked or cooked by steaming or boiling in water), frozen5%
0711Vegetables 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 consumption5%
0713Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]5%
0714Manioc, 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 pellets5%

GST Rate and HSN Codes for Fruits and Dry Fruits – Chapter 8

HSN CodeDescription of Goods GST Rate
0801Coconuts, fresh or dried, whether or not shelled or peeled0%
0801Brazil nuts, fresh, whether or not shelled or peeled0%
0802Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled0%
0803Bananas, including plantains, fresh or dried0%
0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh0%
0805Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkins and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus lemon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh0%
0806Grapes, fresh0%
0807Melons (including watermelons) and papaws (papayas), fresh0%
0808Apples, pears and quinces, fresh.0%
0809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh0%
0810Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh0%
0814Peel of citrus fruit or melons (including watermelons), fresh0%
0801Cashew Nuts, whether or not shelled or peeled5%
0802Dried areca nuts, whether or not shelled or peeled5%
0802Dried chestnuts (singhara), whether or not shelled or peeled5%
0802Walnuts, whether or not shelled5%
0804Mangoes sliced, dried5%
08Dried makhana, whether or not shelled or peeled (inserted w.e.f : 14/11/2017 : put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE(inserted w.e.f : 14/11/2017 : put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE)
5%
0806Grapes, dried, and raisins5%
0811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter5%
0812Fruit and nuts, 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 consumption5%
0813Tamarind, Dried5%
0814Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions5%
0801Brazil nuts, dried, whether or not shelled or peeled12%
0802Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]12%
0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried12%
0813Fruit, dried, other than that of heading 0801 to 0806; mixtures of nuts or dried fruits of Chapter 812%

GST Rate and HSN Codes for Tea, Coffee and Spices – Chapter 9

HSN CodeDescription of Goods GST Rate
09All goods of seed quality0%
0901Coffee beans, not roasted0%
0902Unprocessed green leaves of tea0%
0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]0%
09101110Fresh ginger, other than in processed form0%
09103010Fresh turmeric, other than in processed form0%
0901Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]5%
0902Tea, whether or not flavoured [other than unprocessed green leaves of tea]5%
0903Maté5%
0904Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta5%
0905Vanilla5%
0906Cinnamon and cinnamon-tree flowers5%
0907Cloves (whole fruit, cloves and stems)5%
0908Nutmeg, mace and cardamoms5%
0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]5%
0910 [other than 09101110, 09103010]Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices5%

GST Rate and HSN Codes for Edible Grains – Chapter 10

HSN CodeDescription of Goods GST Rate
1001Wheat and meslin [other than those put up in unit container and bearing a registered brand name]0%
1002Rye [other than those put up in unit container and bearing a registered brand name0%
1003Barley [other than those put up in unit container and bearing a registered brand name]0%
1004Oats [other than those put up in unit container and bearing a registered brand name]0%
1005Maize (corn) [other than those put up in unit container and bearing a registered brand name]0%
1006Rice [other than those put up in unit container and bearing a registered brand name]0%
1007Grain sorghum [other than those put up in unit container and bearing a registered brand name]0%
1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]0%
10All goods i.e. cereals, put up in unit container and bearing a registered brand name5%
1001Wheat and meslin put up in unit container and bearing a registered brand name5%
1002Rye put up in unit container and bearing a registered brand name5%
1003Barley put up in unit container and bearing a registered brand name5%
1004Oats put up in unit container and bearing a registered brand name5%
1005Maize (corn) put up in unit container and bearing a registered brand name5%
1006Rice put up in unit container and bearing a registered brand name5%
1007Grain sorghum put up in unit container and bearing a registered brand name5%
1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name5%

GST Rate and HSN Codes for Milling Industry Products – Chapter 11

HSN CodeDescription of Goods GST Rate
1101Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]0%
1102Cereal flours other than wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]0%
1103Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]0%
1104Cereal grains hulled0%
1105Flour, of potatoes [other than those put up in unit container and bearing a registered brand name deleted w.e.f 10/11/2017 ]0%
1106Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]0%
11061010Guar meal0%
1101Wheat or meslin flour put up in unit container and bearing a registered brand name5%
1102Cereal flours other than wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name5%
1103Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name5%
1104Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]5%
1105Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name5%
1106Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name5%
11061090Guar gum refined split5%
11090000Wheat gluten, whether or not dried5%
1108Starches; inulin12%
1107Malt, whether or not roasted18%

GST Rate and HSN Codes for Oil Seeds, Fruit and Part of Plants – Chapter 12

HSN CodeDescription of Goods GST Rate
12All goods of seed quality0%
1201Soya beans, whether or not broken, of seed quality0%
1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality0%
1204Linseed, whether or not broken, of seed quality0%
1205Rape or colza seeds, whether or not broken, of seed quality0%
1206Sunflower seeds, whether or not broken, of seed quality0%
1207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality0%
1209Seeds, fruit and spores, of a kind used for sowing0%
1210Hop cones, fresh0%
1211Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled0%
1212Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled0%
1213Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets0%
1214Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets0%
12All goods other than of seed quality5%
1201Soya beans, whether or not broken other than of seed quality5%
1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality5%
1203Copra other than of seed quality5%
1204Linseed, whether or not broken other than of seed quality5%
1205Rape or colza seeds, whether or not broken other than of seed quality5%
1206Sunflower seeds, whether or not broken other than of seed quality5%
1207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality5%
1208Flours and meals of oil seeds or oleaginous fruits, other than those of mustard5%
1210Hop cones, dried, [inserted w.e.f 14/11/2017: whether or not ground, powdered or in the form of pellets; lupulin5%
1211Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered5%
1212Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium Intybus Sativum) of a kind used primarily for human consumption, not elsewhere specified or included5%

GST Rate and HSN Codes for Gums, Resins, Vegetable SAP & Extracts – Chapter 13

HSN CodeDescription of Goods GST Rate
1301Lac and Shellac0%
1301Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]5%
1301Compounded asafoetida commonly known as heeng5%
1302Vegetable saps and extracts; pectic substances, pectinates and pec-tates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products18%

GST Rate and HSN Codes for Vegetable Material & Products – Chapter 14

HSN CodeDescription of Goods GST Rate
1404Unworked coconut shell0%
14049040Betel leaves0%
14049090Vegetable materials, for manufacture of jhadoo or broom sticks”;0%
1401Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)5%
1401Sal leaves, siali leaves, sisal leaves, sabai grass5%
1404 [other than 14049010, 14049040, 14049050]Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha] ( inserted w.e.f 14/11/2017 :coconut shell, unworked ] [other than 14049010,14049040,14049050]5%
14049010Bidi wrapper leaves (tendu)18%
14049050Indian katha18%

GST Rate and HSN Codes for Fats, Oils & Waxes Their Fractions – Chapter 15

HSN CodeDescription of Goods GST Rate
1507Soya-bean oil and its fractions, whether or not refined, but not chemically modified5%
1508Ground-nut oil and its fractions, whether or not refined, but not chemically modified5%
1509Olive oil and its fractions, whether or not refined, but not chemically modified5%
1510Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15095%
1511Palm oil and its fractions, whether or not refined, but not chemically modified5%
1512Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified5%
1513Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified5%
1514Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified5%
1515Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified5%
1516Vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinised, whether or not refined, but not further prepared5%
1517Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 15165%
1518Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15165%
1501Pig fats (including lard) and poultry fat, other than that of heading 0209 or 150312%
1502Fats of bovine animals, sheep or goats, other than those of heading 150312%
1503Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared12%
1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified12%
1505Wool grease and fatty substances derived therefrom (including lanolin)12%
1506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified12%
1516Animal fats and oils and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinised, whether or not refined, but not further prepared12%
1517Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 151612%
1518Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included12%
151710All goods i.e. Margarine, Linoxyn18%
15200000Glycerol, crude, glycerol waters and glycerol lyes18%
1521Vegetable waxes (other than triglycerides), Beeswax, other insect wax-es and spermaceti, whether or not refined or coloured18%
1522Degras, residues resulting from the treatment of fatty substances or an-imal or vegetable waxes18%

Disclaimer

The GST Rates & HSN codes and rates are subject to periodic updates as per the law for the time being in force. The authors have arranged the GST Rates as well as the HSN Codes to the best of  their understanding and information. This does not amount to any professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein cannot be ruled out. QuickBooks will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

Information may be abridged and therefore incomplete. This document/information does not constitute, and should not be considered a substitute for, legal or financial advice. Each financial situation is different, the advice provided is intended to be general. Please contact your financial or legal advisors for information specific to your situation.

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