GST Rates Chapter 7 – Edible Vegetables & Certain Roots & Tubers

CA Satbir Singh — Sun, 25 Jun 2017 02:56:46 +0000

GST Rates Chapter 7

[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]

GST RATES

Nil :

Fresh vegetables, roots and tubers other than those in frozen or preserved state

1.		0701 Potatoes, fresh or chilled.
2.		0702 Tomatoes, fresh or chilled.
3.		0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
4.		0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
5.		0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
6.		0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
7.		0707 Cucumbers and gherkins, fresh or chilled.
8.		0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
9.		0709 Other vegetables, fresh or chilled.
10.		0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
11.		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.		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% :

1.		Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.
2.		0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
3.		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.
3A.		0713 Dried leguminous vegetables, shelled, whether or not skinned or split, put up in unit container and bearing a registered brand name.
4.		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.