What products are classified under HSN 7123400 ?
It includes Dried Shiitake Mushrooms (Lentinus edodes)
HSN Code 07123400 represents Dried Shiitake Mushrooms (Lentinus edodes) under GST classification. This code helps businesses identify Dried Shiitake Mushrooms (Lentinus edodes) correctly for billing, taxation, and trade. With HSN Code 07123400, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Dried Shiitake Mushrooms (Lentinus edodes) .
HSN Code 07123400 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: Shiitake (Lentinus edodes) | 0% | 0% | 0% | 0% |
Description of goods
Mushrooms, wood ears (Auricularia spp.),jelly fungi (Tremella spp.) and truffles: Shiitake (Lentinus edodes)
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 Shiitake Mushrooms (Lentinus edodes) 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:Wood ears (Auricularia spp.) | |
| 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: 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:Wood ears (Auricularia spp.)
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: 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 Shiitake Mushrooms (Lentinus edodes)
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Dried Shiitake Mushrooms (Lentinus edodes); 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.
Under HSN 07123400, Dried Shiitake Mushrooms (Lentinus edodes) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.