HSN and SAC codes for fruits & vegetables with the GST rate after GST 2.0 — last checked 29 October 2026.
GST on fruits & vegetables after GST 2.0
Fresh and chilled vegetables (0701 to 0709) and fresh fruit such as bananas, apples, citrus and papaya (0803 to 0808) are nil-rated. Frozen, dried or processed forms move to other lines, so a frozen-peas pack or raisins are not nil-rated.
Before you set the rate in your billing software, match the code to the item exactly: the first four digits name the heading, and the six- or eight-digit line decides the rate where a heading is split. When your supplier invoice shows a longer code, use that one.
Billing fruits & vegetables correctly
- Print the HSN or SAC code on every line (4 digits up to ₹5 crore turnover, 6 digits above).
- Charge CGST + SGST inside your state and IGST for other states — the free GST invoice generator does this from the place of supply.
- For a price that includes GST, take the tax out by subtraction with the GST calculator.
- Check every B2B buyer's GST number with the GSTIN checker.
Sources: CBIC GST rate notifications — Notification No. 9/2025-Central Tax (Rate) (goods, as amended), 10/2025-Central Tax (Rate) (nil-rated goods) and 11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) (services), effective 22 September 2025, published on cbic-gst.gov.in; GST Council FAQs on the 56th meeting. Last checked: 29 October 2026. Rates depend on the exact tariff line and description; confirm borderline items with your CA. This list is a guide, not legal advice.
HSN codes for other products
HSN code for fruits & vegetables — FAQ
What is the HSN code for fruits & vegetables?
The common HSN or SAC codes for fruits & vegetables are: 0701 for potatoes, fresh or chilled (0% (nil)); 0702 for tomatoes, fresh or chilled (0% (nil)); 0703 for onions, shallots, garlic, leeks, fresh or chilled (0% (nil)); 0709 for other vegetables, fresh or chilled (chillies, brinjal, okra, greens) (0% (nil)). Use the code printed on your supplier invoice where it is more specific, and see the full table on this page for related items and notes.
What is the GST rate on fruits & vegetables after GST 2.0?
Under the GST 2.0 rates in force since 22 September 2025, fruits & vegetables items on this page are taxed at 0% (nil) depending on the exact item, and some rows vary with packing, price, material or use — the note under each row explains what decides it.
Do I need to show nil-rated items on the bill?
Yes. List them as normal lines with 0% tax. A shop that is GST-registered reports nil-rated sales in GSTR-1, so they must be on the bill.
How many digits of the HSN code should I print on the bill?
With an aggregate turnover up to ₹5 crore, print at least 4 digits on B2B tax invoices (optional on B2C). Above ₹5 crore, print 6 digits on all tax invoices. Printing the full 8-digit code from your supplier invoice is always allowed and avoids confusion in split headings.