{"id":42356,"date":"2025-10-09T12:08:05","date_gmt":"2025-10-09T06:38:05","guid":{"rendered":"https:\/\/www.kanakkupillai.com\/learn\/?p=42356"},"modified":"2026-03-10T16:57:57","modified_gmt":"2026-03-10T11:27:57","slug":"hsn-code-and-gst-rate-for-vegetables-and-fruits-in-india","status":"publish","type":"post","link":"https:\/\/www.kanakkupillai.com\/learn\/hsn-code-and-gst-rate-for-vegetables-and-fruits-in-india\/","title":{"rendered":"HSN Code and GST Rate for Vegetables and Fruits in India"},"content":{"rendered":"<p>India is one of the largest producers and consumers of vegetables and fruits in the world. From potatoes and onions to bananas and mangoes, these items form an integral and core part of the daily diet of millions of households in the world. With the introduction of the Goods and Services Tax (GST) in 2017, the taxation structure and framework for agricultural produce became more streamlined and simpler, but it also brought in the need for the business market to understand two important aspects: HSN codes and GST rates.<\/p>\n<p>The Harmonized System of Nomenclature (HSN) provides a standardized system to classify goods, while <strong>GST registration<\/strong> rates determine the tax applicable to them. Since fruits and vegetables can be fresh, frozen, dried, or processed, their classification under HSN and corresponding GST rates may differ. In this blog, we will take a detailed look at HSN codes for vegetables and fruits, applicable GST rates, exemptions, and recent updates.<\/p>\n<h2>What is an HSN Code?<\/h2>\n<p>The HSN Code is an internationally recognized and adopted classification system which is developed by the <a href=\"https:\/\/en.wikipedia.org\/wiki\/World_Customs_Organization\">World Customs Organization (WCO)<\/a>. It categorises the various goods into the chapters, headings and sub-headings for uniformity in trade.<\/p>\n<ul>\n<li>India has adopted the HSN system under GST to classify goods and levy appropriate tax.<\/li>\n<li>The code can be of the 2-digit, 4-digit, 6-digit, or 8-digit, depends on the level of detail required.<\/li>\n<li>As per GST rules, businesses with turnover above certain thresholds must mention HSN codes on their invoices.<\/li>\n<\/ul>\n<p>Businesses dealing in fruits and vegetables should <a href=\"https:\/\/www.kanakkupillai.com\/online-gst-registration\"><strong data-start=\"729\" data-end=\"775\">register for GST and use correct HSN codes<\/strong><\/a> to ensure proper tax classification and accurate invoicing under GST regulations. For the vegetables and fruits, HSN codes majorly fall under the Chapter 7 (Vegetables), Chapter 8 (Fruits and Nuts) and the Chapter 20 (Preparations of the various vegetables, fruits and nuts).<\/p>\n<h2>HSN Codes for Vegetables<\/h2>\n<p>Vegetables mainly fall under <strong>Chapter 7<\/strong>. Common codes include:<\/p>\n<ul>\n<li><strong>0701<\/strong> \u2013 Potatoes, fresh or chilled<\/li>\n<li><strong>0702<\/strong> \u2013 Tomatoes, fresh or chilled<\/li>\n<li><strong>0703<\/strong> \u2013 Onions, garlic, leeks<\/li>\n<li><strong>0704<\/strong> \u2013 Cabbages and cauliflowers<\/li>\n<li><strong>0705<\/strong> \u2013 Lettuce and chicory<\/li>\n<li><strong>0706<\/strong> \u2013 Carrots, turnips, radishes<\/li>\n<li><strong>0707<\/strong> \u2013 Cucumbers and gherkins<\/li>\n<li><strong>0708<\/strong> \u2013 It contains Leguminous vegetables (peas, beans)<\/li>\n<li><strong>0709<\/strong> \u2013 Other fresh\/chilled vegetables<\/li>\n<li><strong>0710<\/strong> \u2013 Frozen vegetables<\/li>\n<li><strong>0712<\/strong> \u2013 Dried vegetables (whole, cut, sliced, powdered)<\/li>\n<\/ul>\n<p>Fresh vegetables: HSN 0701\u20130709<br \/>\nFrozen or dried vegetables: HSN 0710 &amp; 0712<\/p>\n<h2>HSN Codes for Fruits<\/h2>\n<p>Fruits and nuts fall under <strong>Chapter 8<\/strong>. Common codes are:<\/p>\n<ul>\n<li><strong>0801<\/strong> \u2013 Coconuts, cashew nuts, Brazil nuts<\/li>\n<li><strong>0802<\/strong> \u2013 Almonds, walnuts, pistachios<\/li>\n<li><strong>0803<\/strong> \u2013 Bananas<\/li>\n<li><strong>0804<\/strong> \u2013 Dates, figs, pineapples, mangoes, guavas<\/li>\n<li><strong>0805<\/strong> \u2013 Citrus fruits (oranges, lemons, limes)<\/li>\n<li><strong>0806<\/strong> \u2013 Grapes<\/li>\n<li><strong>0807<\/strong> \u2013 Melons and papayas<\/li>\n<li><strong>0808<\/strong> \u2013 Apples, pears<\/li>\n<li><strong>0809<\/strong> \u2013 Apricots, cherries, peaches, plums<\/li>\n<li><strong>0810<\/strong> \u2013 Other fresh fruits<\/li>\n<li><strong>0811<\/strong> \u2013 Frozen fruits and nuts<\/li>\n<li><strong>0813<\/strong> \u2013 Dried fruits (raisins, prunes, etc.)<\/li>\n<\/ul>\n<h2>HSN Codes for Processed Fruits and Vegetables<\/h2>\n<p>HSN Codes for Processed Fruits and Vegetables<\/p>\n<ul>\n<li>2001 \u2013 It was preserved in the vinegar or the acetic acid.<\/li>\n<li>2006 \u2013 The Fruits\/nuts preserved by the sugar (crystallized)<\/li>\n<li>2007 \u2013 The Jams, jellies, marmalades, purees.<\/li>\n<li>2008 \u2013 Other preserved foods, such as fruits and nuts (roasted, canned, etc.)<\/li>\n<li>2009 \u2013 The Fruit and vegetable juices&#8230;!<\/li>\n<\/ul>\n<h2>GST Rates on Vegetables and Fruits<\/h2>\n<h3>1. Fresh Vegetables and Fruits \u2013 Exempt (0% GST)<\/h3>\n<ul>\n<li>The Fresh vegetables, such as onions, potatoes, tomatoes, cabbage, carrots, and many more, attract no GST.<\/li>\n<li>The Fresh fruits such as bananas, mangoes, apples and the citrus fruits are also exempted from GST.<\/li>\n<li>This exemption ensures that essential food items remain affordable and accessible.<\/li>\n<\/ul>\n<h3>2. Frozen Vegetables and Fruits \u2013 5% GST<\/h3>\n<ul>\n<li>The Frozen peas, spinach, mixed vegetables and the frozen fruits as well will fall under the 5% GST.<\/li>\n<\/ul>\n<h3>3. Dried Vegetables and Fruits \u2013 5% GST<\/h3>\n<ul>\n<li>The dried vegetables, such as dried onions, garlic flakes or dried mushrooms, attract the 5% GST.<\/li>\n<li>Dried fruits such as raisins, prunes and apricots usually fall under the slab of 5% GST, although some premium nuts have higher rates.<\/li>\n<\/ul>\n<h3>4. Processed or Preserved Items \u2013 12% GST<\/h3>\n<ul>\n<li>The Vegetables which are preserved by vinegar\/acetic acid (HSN 2001) \u2013 12%<\/li>\n<li>The Crystallised fruits preserved by the sugar (HSN 2006) \u2013 12%<\/li>\n<li>Jams, jellies, marmalades (HSN 2007) \u2013 12%<\/li>\n<li>Fruit and vegetable juices (HSN 2009) \u2013 12%<\/li>\n<\/ul>\n<h3>5. Higher GST on Certain Value-Added Products \u2013 18% GST<\/h3>\n<ul>\n<li>Some pickles, sauces, and canned vegetables with added preservatives and flavoured juices may fall under the 18% GST, depending on the composition.<\/li>\n<\/ul>\n<h2>Why Different GST Rates?<\/h2>\n<p>The GST rates differ because of the value addition involved:<\/p>\n<ol>\n<li><span style=\"margin: 0px; padding: 0px;\"><strong>Basic, fresh produce<\/strong> is essential and should be exempt from burdening the consumer.<\/span><\/li>\n<li><strong>Frozen and dried items<\/strong> undergo minimal processing, so they attract a small tax (5%).<\/li>\n<li><strong>Preserved and processed products<\/strong> involve more value addition, packaging, and branding, hence taxed at 12% or higher.<\/li>\n<li><strong>Luxury or packaged items<\/strong> like exotic fruit juices or flavoured vegetables are considered premium and may fall under 18%.<\/li>\n<\/ol>\n<p>Businesses unsure about GST classification or applicable tax slabs can seek <a href=\"https:\/\/www.kanakkupillai.com\/gst-advisory-services\"><strong data-start=\"1580\" data-end=\"1618\">professional GST advisory services<\/strong><\/a> to ensure correct HSN usage and compliance.<\/p>\n<h2>Recent Updates and Proposed Changes<\/h2>\n<ul>\n<li>In <strong>2025<\/strong>, the GST Council proposed restructuring slabs to <strong>0%, 5%, 18%, and 40%<\/strong>. Under this new framework:\n<ul>\n<li>Fresh vegetables and fruits will continue to be <strong>exempt (0%)<\/strong>.<\/li>\n<li>Frozen and dried produce are expected to remain in the <strong>5% slab<\/strong>.<\/li>\n<li>Preserved juices and jams, earlier taxed at 12%, may shift to <strong>5% or 18%<\/strong> depending on classification.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>The Packaged and the branded fruits or vegetables are increasingly being brought into the taxable category, while the loose\/unbranded items stay exempt.<\/li>\n<\/ul>\n<h2>Conclusion<\/h2>\n<p>For businesses involved in trading or processing fruits and vegetables, understanding HSN codes and GST rates is crucial. While the fresh fruits and various vegetables remain exempt from the GST, frozen, dried, or preserved products attract rates ranging from the slab of 5% to 18%, depending on the level of processing and the value addition.<\/p>\n<p>Correct classification under the HSN ensures smooth compliance, helps to avoid legal disputes and enables the accurate invoicing process. With the ongoing changes in the GST slabs, packaging norms, and rules, staying updated with the official notifications is essential.<\/p>\n<p>In short, if you are dealing with vegetables or fruits, whether as a farmer, trader, retailer or exporter, knowing your HSN code and the various applicable GST rates is not just good practice, but a necessity for the purpose of hassle-free business operations.<\/p>\n<p><strong>Related Services<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.kanakkupillai.com\/online-gst-registration\">GST Registration in India<\/a><\/li>\n<li><a href=\"https:\/\/www.kanakkupillai.com\/gst-return-filing\">GST Return Filing in India<\/a><\/li>\n<li><a href=\"https:\/\/www.kanakkupillai.com\/gst-notice-reply\">GST Notice Reply Online<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>India is one of the largest producers and consumers of vegetables and fruits in the world. From potatoes and onions to bananas&#8230;<\/p>\n","protected":false},"author":30,"featured_media":35933,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"no","footnotes":""},"categories":[8197],"tags":[],"class_list":{"0":"post-42356","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.1 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>HSN Code and GST Rate for Vegetables and Fruits in India<\/title>\n<meta name=\"description\" content=\"HSN codes and GST rates for fresh, frozen, and processed vegetables and fruits in India. 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