07
Section II — Vegetable Products0% GST
Edible Vegetables
Potatoes, tomatoes, onions, garlic, carrots, peas, beans and other vegetables
GST Rate Details
Default GST Rate
0%
CGST: 0% + SGST: 0%
IGST Rate (Inter-State)
0%
For inter-state supplies
HSN Chapter Range
07XX
0700 to 0799
Input Tax Credit & Compliance
✅ Input Tax Credit (ITC)
ITC is generally available on Chapter 07 goods when used for business purposes, subject to:
- • Valid tax invoice & GSTR-2B matching (Section 16(2))
- • Goods actually received & return filed
- • Payment within 180 days of invoice date
- • Not blocked under Section 17(5)
🔄 Reverse Charge (RCM)
RCM applicability depends on the specific goods and supplier category. Key RCM goods in related chapters:
- • Agricultural produce from agriculturists
- • Raw cotton, tobacco leaves, cashew nuts
- • Silk yarn from manufacturers
- • Mentha oil/arvensis from unregistered persons
Products in this Chapter
vegetablespotatotomatooniongarlic