Chapter 07GST Classification

Edible Vegetables and Certain Roots

Edible Vegetables. Fresh vegetables are Exempt. Frozen or preserved vegetables (cooked/uncooked) attract GST.

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes202
Dominant RateFresh vegetables are Nil rated. Frozen/Dried vegetables sold in branded packages may be 5%.
Key: Fresh Vegetables, Potatoes & Onions, Frozen Vegetables

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 0701).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 07

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Analysis of Chapter 07

Edible Vegetables. Fresh vegetables are Exempt. Frozen or preserved vegetables (cooked/uncooked) attract GST.

Included

  • Fresh/Chilled vegetables
  • Frozen vegetables (uncooked)
  • Dried legumes
  • Roots/Tubers

Excluded

Expert insights

Potatoes (Fresh) = Exempt. Frozen French Fries = Taxable (Chapter 20, not 07).

  • Fresh (Ch 07) vs Pickled/Canned (Ch 20): Preservation moves it to Ch 20.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 07

Is frozen broccoli Chapter 07?

Yes, if uncooked. If cooked/prepared, it's Ch 20.

Where do potato chips fall?

Potato chips are prepared food (Chapter 20), not raw vegetables.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.