Chapter 20 - Preparations of vegetables, fruit, nuts or other parts of plants

Notes

This Chapter does not cover:
1. vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or I
2. food preparations containing more than 20% by weight of sausage, meat, meat offal. blood, fish or crustaceans, molluscs or other aquatic invertebrates,any combination thereof (Chapter 16);
3. bakers wares and other products of heading 1905; or
Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).
Headings 2001, 2004 and 2005 covet, as the case may be , only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1(a).
Tomato juice, the dry weight content of which is 7% or more is to be classified in heading 2002.
For the purposes of heading 2007, the expression "obtained by cooking" means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.
For the purposes of heading 2009, the expression "juices, unfermented and not containing added spirit" means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% volume.

GST Rates of Goods

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
2001	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid	5%	I	33
2002	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid	5%	I	34
2003	Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid	5%	I	35
2004	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen. other than products of heading 200n	5%	I	36
2005	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006	5%	I	37
2006	Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised)	5%	I	38
2007	Jams. fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter	5%	I	39
2008	Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Groundnuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits	12%	II	40
2009	Fruit juices (including grape must) and vegetable juices,unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter	12%	II	41

Other Exemptions

Description	Notification
Exemption from Registration - Small Taxpayers having turnover below threshold limit	Notification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old Scheme	Notification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New Scheme	Notification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.	Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.	Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund	Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSD	Notification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.	Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to Exporter	Notification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutions	Notification No. 45/2017-C.T. (Rate), dated 14-11-2017

Departmental Clarifications / Case Law

Tutti-fruity

Tutti-fruity -colourful confectionery containing various chopped and usually candied fruits. These are used in various bakery products including cakes, milk-breads, cookies, dilkhush and buns. ProcessRaw papaya is peeled, stored in brine solution, cut into cubes. Next it is washed and boiled in water and cooked with sugar, colour, preservative, citric acid until desired quality is attained. Once ready the product is dried and packed for sale. - Classifiable under CTH 2006 00 00 and not under 0811. In Re: Wonderfrutz Products LLP 2019 (20) G.S.T.L. I70 (AAR-GST).

Pineapple

Peeled pineapple slices dipped in sugar syrup and packed in airtight container - classifiable underHSN Code 2008 and not under HSN Code 0804 -liable to CGST at the rate of 6% and SGST at the rate of 6% Serial No. 40 of Schedule-11 to Notification No. 1/2017-CT. (Rate), dated 28-6-2017 read with Uttar Pradesh Notification No. 1CANI-2-836/X1-9(47)/17-U.P. Act-1-2017-Order-06-2017, dated 30-6-2017.- In Re: Bharat Agra 2018 (17) G.S.T.L. 55 (A.A.R. - GST).

Aloe vera gel,Aloe vera berry nectar and Aloe vera Forever freedom

Aloe vera gel, Aloe vera berry nectar and Aloe vera Forever freedom are classifiable under CT H 2009.80 for unmixed and under CTH 2009.90 for aloe juice mixed with cranberry juice and/or orange juice- Forever Living Health v Commissioner — 2006 (193) E.L.T 45 (Tri- Mumbai).

Aloe vera gel, aloeherry Nectar, Forever Freedom

Aloe vera gel, aloeherry Nectar, Forever Freedom- Fruit and Vegetable juice not used to make bedvrineraks geby s/dilution with alcohol/wine/water for indusnial/domestic use are classifiable under CTH 2009.80/2009.90- Commissioner v Forever Living Products (1) Ltd- 2008 (226) ELT 738 (Tri.- Mumbai).

Potato wafers

Potato wafers are preparations of vegetables and would be classifiable under CTH 20 .01- Based on M F.(D.R) Circular No. 6/88, dated 18-2-1988- 1988 (34) ELT (T11).

Popcorn premix (Ready to cook)

Popcorn premix (Ready to cook) - Product to be classified under HSN Code 2008 19 90. In Re Shah Nanji Nagsi Exports Private Ltd 2019 (24) G.S.T.L. 317 (AARGST)