What products are classified under HSN 7019000 ?
It includes Fresh or Chilled Potatoes
HSN Code 07019000 represents Fresh or Chilled Potatoes under GST classification. This code helps businesses identify Fresh or Chilled Potatoes correctly for billing, taxation, and trade. With HSN Code 07019000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fresh or Chilled Potatoes.
HSN Code 07019000 relates to the following description:
Fresh or Chilled Potatoes does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Seed |
Seed
It includes Fresh or Chilled Potatoes
Use the exact HSN and form. Don’t charge GST on exempt fresh/chilled items; apply 5% only where pre‑packaged & labelled and not fresh/chilled.
An e‑way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions for agri/animal products.
No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.
Example: Fresh/chilled produce in open packs is Nil. If it is not fresh/chilled and sold as pre‑packaged & labelled, 5% may apply.
e‑Invoicing depends on turnover, not the item’s rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported to the IRP unless you are a notified exempt person.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.