--- title: "HSN Code for Spinach: Garden spinach | HSN 07103000 GST Rate" description: "Find HSN and GST Rates for 07103000 related to Spinach: Garden spinach with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-07103000/" --- # HSN Code 07103000: Spinach: Garden spinach - [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/) - [Chapter 07: Edible Vegetables and Certain Roots and Tubers](https://busy.in/hsn/chapter-07/) - [Sub-chapter 0710: Frozen vegetables](https://busy.in/hsn/sub-chapter-0710/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Spinach, New Zealand spinach and orache spinach (garden spinach) | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 7103000 ? It includes Spinach: Garden spinach ### Does packaging or labelling change the GST for Spinach: Garden spinach? 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. ### How should mixed supplies be billed when Spinach: Garden spinach is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Spinach: Garden spinach; Nil for exempt items if applicable). ### Any common misclassification issue with Spinach: Garden spinach? 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. ### Do e‑way bill and e‑invoice apply for Spinach: Garden spinach? 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. ### How much GST applies to Spinach: Garden spinach? Under HSN 07103000, Spinach: Garden spinach attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Can we claim ITC on inputs used to trade Spinach: Garden spinach? 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. ## India's trade performance: HSN Code 07103000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (−1.01% YoY) — 0.0001% of India's total exports - Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹3 Cr (Surplus); surplus rank #4047 of 12657 HSN codes - Share of Sub-Chapter 0710: 0.36% of its exports; import side 0.00% - Rank within Sub-Chapter 0710: #8 of 9 by export value ### Key metrics - Export CAGR: 7.68% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7221 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +49.71% in FY 2022-23 - Contribution to Sub-Ch. 0710: 0.36% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 07103000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 0710 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0710 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.88 | 0.0001% | — | 0.65% | Nil | 0.0000% | — | 0.00% | +1.88 | #7021 | | FY 2019-20 | 2.15 | 0.0001% | +14.36% | 0.63% | Nil | 0.0000% | — | 0.00% | +2.15 | #6850 | | FY 2020-21 | 3.16 | 0.0001% | +46.98% | 0.67% | Nil | 0.0000% | — | 0.00% | +3.16 | #6501 | | FY 2021-22 | 1.71 | 0.0001% | −45.89% | 0.43% | < ₹1 Crore | 0.0000% | — | 3.32% | +1.51 | #7478 | | FY 2022-23 | 2.56 | 0.0001% | +49.71% | 0.42% | Nil | 0.0000% | −100.00% | 0.00% | +2.56 | #7161 | | FY 2023-24 | 2.96 | 0.0001% | +15.63% | 0.38% | < ₹1 Crore | 0.0000% | — | 1.85% | +2.80 | #7161 | | FY 2024-25 | 2.93 | 0.0001% | −1.01% | 0.36% | Nil | 0.0000% | −100.00% | 0.00% | +2.93 | #7221 | - CAGR (7-year): exports 7.68%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 07103000 export-import analysis ### Consistent export growth: 7.68% CAGR over 7 years India's exports under HSN Code 07103000 have grown at a compound annual rate of 7.68% over 7 fiscal years, rising from ₹1.88 Crore in FY 2018-19 to ₹2.93 Crore in FY 2024-25. ### HSN Code 07103000 ranked #7221 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 07103000 ranks #7221 out of 12657 HSN codes by total export value. Within Sub-Chapter 0710, it ranks #8 of 9. By trade surplus, it ranks #4047 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 07103000 exports The strongest single-year export movement for HSN Code 07103000 was recorded in FY 2022-23, when exports surged by 49.71% over the prior year. ### India maintains a trade surplus of ₹2.93 Crore in HSN Code 07103000 goods In FY 2024-25, India's exports of ₹2.93 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹2.93 Crore — ranking #4047 of 12657 by surplus magnitude. ### HSN Code 07103000 contributes 0.36% of Sub-Chapter 0710 exports — ranked #8 Among the 9 HSN codes under Sub-Chapter 0710, HSN Code 07103000 ranks #8 by export value — accounting for 0.36% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## Related HSN Codes in Sub-Chapter 0710 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 07104000: Sweet Corn](https://busy.in/hsn/hsn-07104000/) | ₹275 Cr | | #2 | [HSN Code 07108090: Other Vegetables\| Other](https://busy.in/hsn/hsn-07108090/) | ₹239 Cr | | #3 | [HSN Code 07102100: Shelled peas](https://busy.in/hsn/hsn-07102100/) | ₹136 Cr | | #4 | [HSN Code 07109000: Mixtures Of Vegetables](https://busy.in/hsn/hsn-07109000/) | ₹55 Cr | | #5 | [HSN Code 07101000: Potatoes](https://busy.in/hsn/hsn-07101000/) | ₹48 Cr | | #6 | [HSN Code 07102900: Leguminous vegetables, shelled or unshelled: Other](https://busy.in/hsn/hsn-07102900/) | ₹31 Cr | | #7 | [HSN Code 07102200: Beans: Leguminous Vegetables, Shelled or Unshelled](https://busy.in/hsn/hsn-07102200/) | ₹23 Cr | | #8 | HSN Code 07103000: Spinach: Garden spinach (this hsn code) | ₹3 Cr | | — | [HSN Code 07108010: Other Vegetables \| Terragon](https://busy.in/hsn/hsn-07108010/) | Nil |