Chapter 07
Headings in HSN Chapter 07
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 0701 | Potatoes, fresh or chilled | 5% | 30% | 2 |
| 0702 | Tomatoes; fresh or chilled | 5% | 30% | 1 |
| 0703 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled | 5% | 30% / 100% | 5 |
| 0704 | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled | 5% | 30% | 3 |
| 0705 | Lettuce (lactucasativa) and chicory (cichorium spp.), fresh or chilled | 5% | 30% | 4 |
| 0706 | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled | 5% | 30% | 5 |
| 0707 | Cucumbers and gherkins; fresh or chilled | 5% | See tariff | 1 |
| 0708 | Leguminous vegetables, shelled or unshelled, fresh or chilled | 5% | 30% | 3 |
| 0709 | Other vegetables, fresh or chilled | 5% | 30% | 25 |
| 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen | 5% | 30% | 9 |
| 0711 | Vegetables provisionally preserved, but unsuitable in that state for immediate consumption | 5% | 30% | 7 |
| 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared | 5% | 30% | 13 |
| 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split | 5% | 30% / 50% | 19 |
| 0714 | Manioc, arrowroot, salep, jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in… | 5% | 30% | 7 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2025, with the First Schedule amendments of the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.