Chapter 7 - Edible vegetables and certain roots and tubers

Notes
  1. This Chapter does not cover:
    1. edible products (other than guts, bladders and stomachs of animals. whole and Pieces thereof. and animal blood,liquied or dried);
    2. hides or skins (including furskins) other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511 (Chapter 41 or 43);
    3. animal textile materials, other than horsehair and horsehair waste (Section XI): or
    4. prepared knots or tufts for broom or brush making (heading 9603).
  2. For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
  3. Throughout this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory".
  4. Throughout the schedule, the expression "horsehair" means hair of the manes or tails of equine or bovine animals. Heading 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.
GST Rates of Goods
Chapter HeadingDescriptionRate of GSTScheduleSr.No
7 Herb, bark, dry plant, dry root, commonly known as jaribooti an dry flower5%I22
0710Vegetables(uncooked or Cooked by steaming or boiling in water), frozen [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]15%I23*
0711 Vegetables 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%I24*
0713 Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]5%I25
0714Manioc,arrowroot,sleep,Jerusalem artichokes,sweet potatoes and similar roots and tubers with high starch or inulin content,frozen or dried,wheather or not sliced or in the form of pallets5%I26
0713Dried leguminous vegetables, shelled, whether or not skinned or split [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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]5%I252
0713Guar gum refined split5%I613
0714(Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen [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] whether or not sliced or in the form of pellets.5%I261
7<sup>2</sup> All goods of seed quality0%- 59
9<sup>2</sup> All goods of seed quality0%- 59
10<sup>2</sup> All goods of seed quality0%- 59
0701 Potatoes, fresh or chilled.0%-35
0702Tomatoes, fresh or chilled 0%-36
0703Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled0%-37
0704Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled0%-38
0705Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled0%-39
0706Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled0%-40
0707Cucumbers and gherkins, fresh or chilled. 0%-41
0708Leguminous vegetables, shelled or unshelled, fresh or chilled.0%-42
0709Other vegetables, fresh or chilled.0%-43
0710Vegetables (uncooked or cooked by steaming boiling in water), frozen, other than those 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 I]0%-[43A<sup>3</sup>]4
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 consumption0%-43B
0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.0%-44
0713Dried leguminous vegetables, shelled, whether or not skinned or split [other than those 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 I 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]]10%-45
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, [fresh or chilled, dried]2 sago pith0%-46
0710Vegetables(uncooked or cooked by steaming or boiling in water),frozen0%-43A
0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those 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 I]0%-46A3
Other Exemptions
DescriptionNotification
Exemption from Registration _ small Taxpayers having turnover below threshold limitNotification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old SchemeNotification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New SchemeNotification 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. 32017-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 CSDNotification 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 ExporterNotification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutionsNotification No. 45/2017-C.T. (Rate), dated 14-11-2017
Departmental Clarifications / Case Law
Pepper - Green Pepper
Before processing said item a vegetable product classifiable under 0709 99 10-However,if said product is subjected to any process for retaining its natural green colour and flavour, then classifiable under Tariff Item 0904 11 90 as spice - In Re: Herbal Isolates Private Limited, 2019 (23) G.S.T.L. 479 (AAR-GST)
Chilli soaked in butter milk with salt (mor milagai in tamil)
Vegetables provisionally preserved example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable that state for immediate consumption are classifiable under heading 0711 and attract 5% GST. Thus, chilli soaked in butter milk with salt (mor milagai in Tamil) falls under 0711 and attracts 5% GST.- C.B.I. & C Circular F. No. 332/2/2017-7RU, dated 7-12-2017.
Sangari
Sangari is dried vegetable and fall under HS code 0712,attracting Nil GST.-C.B.I & C. Circular F. No. 332/2/2017-TRU, dated 7-12-2017.