What products are classified under HSN 7049000 ?
It includes Fresh Cabbage, Cauliflower & Similar Vegetables
HSN Code 07049000 represents Fresh Cabbage, Cauliflower & Similar Vegetables under GST classification. This code helps businesses identify Fresh Cabbage, Cauliflower & Similar Vegetables correctly for billing, taxation, and trade. With HSN Code 07049000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fresh Cabbage, Cauliflower & Similar Vegetables.
HSN Code 07049000 relates to the following description:
Fresh Cabbage, Cauliflower & Similar Vegetables does not include products with the following descriptions:
Cauliflowers and headed broccoli
Brussels sprouts
It includes Fresh Cabbage, Cauliflower & Similar Vegetables
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.
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.
Example: Fresh/chilled produce in open packs is Nil. If it is not fresh/chilled and sold as pre‑packaged & labelled, 5% may apply.
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.
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.