Fresh or chilled vegetables of chapter 7, such as potatoes, onions, tomatoes and leafy greens.
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Vegetables falls under HSN 0701 to 0709.
Chapter 7 gives each vegetable family its own heading: potatoes 0701, tomatoes 0702, onions and garlic 0703, cabbages 0704, carrots and radish 0706, cucumbers 0707 and other vegetables 0709. Fresh or chilled vegetables are nil rated. Frozen, dried or preserved vegetables are taxable, and vegetables in vinegar or brine (pickles) move to chapter 20.
| Code | Description |
|---|---|
| 070190 | Potatoes, fresh or chilled |
| 070200 | Tomatoes, fresh or chilled |
| 070310 | Onions and shallots |
| 070960 | Fruits of the genus Capsicum (green chilli, capsicum) |
| 071080 | Other vegetables, frozen |
The GST rate on vegetables is nil. Nil on fresh or chilled vegetables. Frozen, dried or preserved vegetables are taxable under their own heading.
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year. Vegetables has no single code, so use the heading of the exact item you sell; the example below uses 0701.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 0701 |
| Above Rs 5 crore | 6 on every invoice | 070190, 070200, 070310 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 07 |
Here is how a line for vegetables looks on a tax invoice within one state: 300 × kg at Rs 30.00 each, with no GST due. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Vegetables | 0701 | 300 × kg | 30.00 | 9,000.00 | 0.00 | 0.00 | 9,000.00 |
Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 07 (Vegetables) covers: Edible vegetables, roots and tubers such as potatoes, onions, tomatoes and dried pulses.
Products often bought, sold or invoiced together with vegetables:
Vegetables falls under HSN 0701 to 0709: fresh or chilled vegetables of chapter 7, such as potatoes, onions, tomatoes and leafy greens. Common 6 digit codes are 070190 for potatoes, fresh or chilled and 070200 for tomatoes, fresh or chilled.
Nil on fresh or chilled vegetables. Frozen, dried or preserved vegetables are taxable under their own heading.
There is no single code for vegetables: use the heading of the item you sell. If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code, such as 0701, on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 070190, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.