Edible Vegetable business attracts GST in India?
GST tax for leguminous vegetables, shelled or not, fried or chill. Goods and Service Tax rate for vegetables not elsewhere mentioned, fresh or chilled. Goods and Service Tax slab for vegetables (raw or cooked by steam etc.), frozen. GST slab for vegetables, dried, whole, cut etc.
Click here to know GST exempted list
Update on 18th May, 2017: GST rates for goods
NIL GST RATE;
Fresh vegetables, roots and tubers other than those in frozen or preserved state
1. GST HSN chapter code 0701 Potatoes, fresh or chilled.
2. GST HSN chapter code 0702 Tomatoes, fresh or chilled.
3. GST HSN chapter code 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
4. GST HSN chapter code 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
5. GST HSN chapter code 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
6. GST HSN chapter code 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
7. GST HSN chapter code 0707 Cucumbers and gherkins, fresh or chilled.
8. GST HSN chapter code 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
9. GST HSN chapter code 0709 Other vegetables, fresh or chilled.
10. GST HSN chapter code 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
11. GST HSN chapter code 0713 Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name].
12. GST HSN chapter code 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
5% GST RATE;
1. Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower;
2. GST HSN chapter code 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
Revised GST Rates on 10th November, 2017
Present rate new rate
0710 Vegetables (uncooked or cooked by 5% Nil
steaming or 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
given below note,
Reduced GST Rates on 22nd December, 2018
Present rate new rate
Vegetables, (uncooked or cooked by steaming or boiling 5% NIL
in water), frozen, branded and put in a unit container
3. GST HSN chapter code 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 consumption.
Reduced GST Rates on 22nd December, 2018
Present rate new rate
Vegetable provisionally preserved (for example by sulphur 5% NIL
dioxide gas, in brine, in sulphur water or in other preservative
solutions), but unsuitable in that state for immediate consumption.
4. GST HSN chapter code 0713 Dried leguminous vegetables, shelled, whether or not skinned or split, put up in unit container and bearing a registered brand name
5. GST HSN chapter code 0714 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.
Revised GST Rates on 10th November, 2017
Present rate new rate
0714 Manioc, arrowroot, salep, Jerusalem 5% Nil
artichokes, sweet potatoes and similar
roots and tubers with high starch or
inulin content, dried, whether or not
sliced or in the form of pellets
0714 Manioc, arrowroot, salep, Jerusalem 5% Nil
artichokes, sweet potatoes and similar
roots and tubers with high starch or
inulin content, frozen, other than those
put up in unit container whether or not
sliced or in the form of pellets. 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
given below note
Note:
(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.
(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
(b) The phrase “registered brand name” means, -
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May2017 or thereafter under any law for the time being in force in any other country.
(iii) For foregoing an actionable claim or enforceable right on a brand name, -
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.
Fresh Vegetables falls under HSN code chapter 07 of GST commodity tariff schedule. The details about GST rate changes for sale of Fresh Vegetables are being updated here. The notification changes on exemptions for GST for sale of Fresh Vegetables and other circulars related to GST for sale of Fresh Vegetables are updated in this website.
GST rates in India is being finalized within a couple of months, as Goods and Service Tax is being implemented from July 01,2017 in India. The discussion on rate of GST to various products is also finalized soon. The GST rates are imposed in India under 4 slabs. Each category of slabs is being declared soon by the GST authorities.
In many countries, there is no GST for fresh vegetable sellers. Fresh vegetables are perishable. Moreover, it is essential for human daily food. So Edible vegetable falls under exempted list of GST in many countries. In India, GST for sale of edible vegetables is expected to be charged at nil rate, as vegetables are most essential commodity. Special consideration on exemption of tax is provided by government for agriculture and farming which results high value addition. The fresh vegetables are expected to fall under exempted list of GST in India.
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No need paying GST on sale of Potatoes
Nil tariff GST on sale of Tomatoes
Nil tariff of GST on sale of leeks and alliaceous vegetables
Nil rate of GST on sale of Onions
Nil rate of GST on sale of shallots
No need to pay GST on sale of garlic
Zero rate of GST on sale of kohlrabi
No need to pay GST on purchase of kale and similar edible brassicas
Nil rate of GST on sale of cauliflowers
Nil rate of GST on sale of Cabbages
Nil rate tariff of GST on sale of Fresh Lettuce
Zero rate of GST on purchase of Fresh chicory
Zero rate of GST on sale of turnips
No need paying GST on sale of salsify
No GST on purchase of edible roots
No need to pay GST on sale of radishes
Nil rate of GST on sale of celeriac
No need to pay GST on purchase of salad beetroot
Nil tariff GST on sale of gherkins
Zero percentage GST on Cucumbers
No need to pay GST on sale of Leguminous
Zero percentage of GST on sale of whole vegetables
No GST on sale of sliced vegetables
No need to pay GST on sale of vegetables in powder
Zero percentage GST on Dried vegetables
No GST payable on sale of cut vegetables
Nil tariff GST on sale of broken vegetables
Nil rate tariff of GST on sale of tubers with high starch or inulin content
Nil rate of GST on sale of sweet potatoes
Nil tariff of GST on sale of salep
Nil rate of GST on sale of sago pith
Zero rate of GST on sale of roots with high starch or insulin content
Zero rate of GST on sale of Manioc
Nil rate of GST on sale of Jerusalem artichokes
Zero percentage GST on purchase of arrowroot
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The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:
Amount of GST tax on potatoes (except sweet potatoes), fresh or chilled
What is the GST rate on tomatoes, fresh or chilled?
How much GST on onions, shallots, garlic, leeks etc., fried or chilled?
GST tariff on lettuce and chicory, fresh or chilled
Indian GST charges on carrots, turnips & other edible roots, fried or chill
GST duty on cucumbers and gherkins, fresh or chilled
GST tax on leguminous vegetables, shelled or not, fried or chill
Goods and Service Tax rate on vegetables not elsewhere mentioned, fresh or chilled
Goods and Service Tax slab on vegetables (raw or cooked by steam etc.), frozen
GST slab on vegetables, dried, whole, cut etc.
GST is not payable on sale of Fresh vegetables, roots and tubers other than those in frozen or preserved state Potatoes, fresh or chilled falls under GST exemption list What is the concessional rate of GST on Tomatoes, fresh or chilled. Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled falls under GST exempted items. No GST payable for sale of Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled fall under GST exemption list. No need to pay GST on my product. No GST on Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. Cucumbers and gherkins, fresh or chilled exempt from paying GST. No GST applicable for Leguminous vegetables, shelled or unshelled, fresh or chilled. Other vegetables, fresh or chilled is exempted to pay GST. No GST concession on sale of Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. GST is not payable on Dried leguminous vegetables, shelled, whether or not skinned or split. Nil GST rate on Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith is nil rate