GST rate for sale of Fresh Vegetables in India

 

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,

 

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.

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.

GST rate for sale of Fresh Vegetables in India

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.

Click here to know GST rate of your goods or service

 

Click here to know GST exemption list of goods and service

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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

 



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shrawan kumar jha : tax free/gst nil rate seller dealer is compulsary registration in GST Act, If GTO More than Fifteen Lakh.?

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