What products are classified under HSN 7104000 ?
It includes Sweet Corn
HSN Code 07104000 represents Sweet Corn under GST classification. This code helps businesses identify Sweet Corn correctly for billing, taxation, and trade. With HSN Code 07104000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Sweet Corn.
HSN Code 07104000 relates to the following description:
Sweet Corn does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Potatoes | |
| 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) | |
| Other vegetables: Terragon | |
| Other vegetables: Other | |
| Mixtures of vegetables |
Potatoes
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)
Other vegetables: Terragon
Other vegetables: Other
Mixtures of vegetables
| Order Number | Description |
|---|---|
| Shri M. Srinivas (Naa (National Anti Profiteering Authority), ) |
Shri M. Srinivas (Naa (National Anti Profiteering Authority), )
It includes Sweet Corn
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 Sweet Corn; Nil for exempt items if applicable).
Under HSN 07104000, Sweet Corn attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
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.