What products are classified under HSN 7123200 ?
It includes Dried Wood Ear Mushrooms (Auricularia spp.)
HSN Code 07123200 represents Dried Wood Ear Mushrooms (Auricularia spp.) under GST classification. This code helps businesses identify Dried Wood Ear Mushrooms (Auricularia spp.) correctly for billing, taxation, and trade. With HSN Code 07123200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Dried Wood Ear Mushrooms (Auricularia spp.) .
HSN Code 07123200 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 07 | Edible vegetables and certain roots and tubers | 0712 | Dried vegetables, whole, cut, sliced,broken or in powder, but not further prepared | Mushrooms, wood ears (Auricularia spp.),jelly fungi (Tremella spp.) and truffles:Wood ears (Auricularia spp.) | 0% | 0% | 0% | 0% |
Description of goods
Mushrooms, wood ears (Auricularia spp.),jelly fungi (Tremella spp.) and truffles:Wood ears (Auricularia spp.)
Chapter
07 – Edible vegetables and certain roots and tubers
Sub Chapter
0712 – Dried vegetables, whole, cut, sliced,broken or in powder, but not further prepared
Dried Wood Ear Mushrooms (Auricularia spp.) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Onions | |
| Mushrooms, wood ears (Auricularia spp.),jelly fungi (Tremella spp.) and truffles:Mushrooms of the genus lgaricus | |
| Mushrooms, wood ears (Auricularia spp.),jelly fungi (Tremella spp.) and truffles:Jelly fungi (Tremella spp.) | |
| Mushrooms, wood ears (Auricularia spp.),jelly fungi (Tremella spp.) and truffles: Shiitake (Lentinus edodes) | |
| Mushrooms, wood ears (Auricularia spp.),jelly fungi (Tremella spp.) and truffles: Other | |
| Other vegetables; mixtures of vegetables:Asparagus | |
| Other vegetables; mixtures of vegetables:Dehydrated garlic powder | |
| Other vegetables; mixtures of vegetables:Dehydrated garlic flakes | |
| Other vegetables; mixtures of vegetables:Dried garlic | |
| Other vegetables; mixtures of vegetables:Marjoram, Oregano | |
| Other vegetables; mixtures of vegetables:Potatoes | |
| Other vegetables; mixtures of vegetables: Other |
Onions
Mushrooms, wood ears (Auricularia spp.),jelly fungi (Tremella spp.) and truffles:Mushrooms of the genus lgaricus
Mushrooms, wood ears (Auricularia spp.),jelly fungi (Tremella spp.) and truffles:Jelly fungi (Tremella spp.)
Mushrooms, wood ears (Auricularia spp.),jelly fungi (Tremella spp.) and truffles: Shiitake (Lentinus edodes)
Mushrooms, wood ears (Auricularia spp.),jelly fungi (Tremella spp.) and truffles: Other
Other vegetables; mixtures of vegetables:Asparagus
Other vegetables; mixtures of vegetables:Dehydrated garlic powder
Other vegetables; mixtures of vegetables:Dehydrated garlic flakes
Other vegetables; mixtures of vegetables:Dried garlic
Other vegetables; mixtures of vegetables:Marjoram, Oregano
Other vegetables; mixtures of vegetables:Potatoes
Other vegetables; mixtures of vegetables: Other
It includes Dried Wood Ear Mushrooms (Auricularia spp.)
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Dried Wood Ear Mushrooms (Auricularia spp.); Nil for exempt items if applicable).
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.
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.
Under HSN 07123200, Dried Wood Ear Mushrooms (Auricularia spp.) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.