GST Rate for Vegetables

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GST Rate for Vegetables

GST regime will make India one of the single most significant markets in the world, removing tax barriers and improving ease of doing business. Existing businesses having VAT or Central Excise or Service Tax registration would have to migrate to GST registration mandatorily. Newer companies so far not compliant with any tax laws would have to obtain GST registration. On the other hand, the pricing for goods and services across India would be standardised because GST is levied in 5 rates, namely NIL, 5%, 12%, 18% and 28% across India. In this article, we look at the GST rate for vegetables.

HSN Code for Vegetables

GST is levied in India based on the HSN code of the items and the taxable value of supply. All vegetables fall under Chapter 8 of the HSN Code. Though GST is levied in 5 different slabs, all vegetables are taxed only at NIL and 5% rate. Hence, no vegetable would attract a GST of more than 5%.

Learn about the benefits to farmers from GST.

Vegetables NOT Attracting GST

The following types of vegetables, as classified under the appropriate HSN code would attract no GST across India:

  • Fresh vegetables, roots and tubers other than those in a frozen or preserved state.
  • Potatoes, fresh or chilled.
  • Tomatoes, fresh or chilled.
  • Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
  • Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
  • Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
  • Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
  • Cucumbers and gherkins, fresh or chilled.
  • Leguminous vegetables, shelled or unshelled, fresh or chilled.
  • Other vegetables, fresh or chilled.
  • Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
  • Dried leguminous vegetables, shelled, whether or not skinned or split.
  • Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.

Vegetables Attracting 5% GST

The following types of vegetables, as classified under the appropriate HSN code would attract 5% GST across India:

  • Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.
  • Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
  • 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 consumption.
  • Manioc, 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 pellets.

Find the GST rate and HSN Code for all goods and services in India.

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