What products are classified under HSN 7101000 ?
It includes Potatoes
HSN Code 07101000 represents Potatoes under GST classification. This code helps businesses identify Potatoes correctly for billing, taxation, and trade. With HSN Code 07101000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Potatoes.
HSN Code 07101000 relates to the following description:
Potatoes does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Leguminous vegetables, shelled or unshelled: Peas (Pisum sativum) | |
| Leguminous vegetables, shelled or unshelled: Beans (Vigna spp., Phaseolus spp.) | |
| Leguminous vegetables, shelled or unshelled:Other | |
| Spinach, New Zealand spinach and orache spinach (garden spinach) | |
| Sweet corn | |
| Other vegetables: Terragon | |
| Other vegetables: Other | |
| Mixtures of vegetables |
Leguminous vegetables, shelled or unshelled: Peas (Pisum sativum)
Leguminous vegetables, shelled or unshelled: Beans (Vigna spp., Phaseolus spp.)
Leguminous vegetables, shelled or unshelled:Other
Spinach, New Zealand spinach and orache spinach (garden spinach)
Sweet corn
Other vegetables: Terragon
Other vegetables: Other
Mixtures of vegetables
It includes Potatoes
Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Potatoes; Nil for exempt items if applicable).
Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 07101000, Potatoes attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.
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.