What products are classified under HSN 7142000 ?
It includes Non-Prepackaged/Labelled Sweet Potatoes
HSN Code 07142000 represents Non-Prepackaged/Labelled Sweet Potatoes under GST classification. This code helps businesses identify Non-Prepackaged/Labelled Sweet Potatoes correctly for billing, taxation, and trade. With HSN Code 07142000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Non-Prepackaged/Labelled Sweet Potatoes.
HSN Code 07142000 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 | 0714 | Manioc, arrowroot, salep, jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pit | Sweet potatoes (frozen or dried, whether or not sliced or in the form of pellets) (other than those pre-packaged and labelled unit container) | 0% | 0% | 0% | 0% |
| 07 | Edible vegetables and certain roots and tubers | 0714 | Manioc, arrowroot, salep, jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pit | Sweet potatoes (frozen or dried, whether or not sliced or in the form of pellets) | 2.5% | 2.5% | 5% | 0% |
Description of goods
Sweet potatoes (frozen or dried, whether or not sliced or in the form of pellets) (other than those pre-packaged and labelled unit container)
Chapter
07 – Edible vegetables and certain roots and tubers
Sub Chapter
0714 – Manioc, arrowroot, salep, jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pit
Description of goods
Sweet potatoes (frozen or dried, whether or not sliced or in the form of pellets)
Chapter
07 – Edible vegetables and certain roots and tubers
Sub Chapter
0714 – Manioc, arrowroot, salep, jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pit
Non-Prepackaged/Labelled Sweet Potatoes does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Manioc (cassava) (frozen or dried, whether or not sliced or in the form of pellets) (other than those pre-packaged and labelled unit container) | |
| Manioc (cassava) (frozen or dried, whether or not sliced or in the form of pellets) | |
| Yams (Dioscorea spp.) (frozen or dried, whether or not sliced or in the form of pellets) (other than those pre-packaged and labelled unit container) | |
| Yams (Dioscorea spp.) (frozen or dried, whether or not sliced or in the form of pellets) | |
| Taro (Colocasia spp.) (frozen or dried, whether or not sliced or in the form of pellets) (other than those pre-packaged and labelled unit container) | |
| Taro (Colocasia spp.) (frozen or dried, whether or not sliced or in the form of pellets) | |
| Yautia (Xanthosoma spp.) (frozen or dried, whether or not sliced or in the form of pellets) (other than those pre-packaged and labelled unit container) | |
| Yautia (Xanthosoma spp.) (frozen or dried, whether or not sliced or in the form of pellets) | |
| Other:Sago pith | |
| Other: Other (frozen or dried, whether or not sliced or in the form of pellets) (other than those pre-packaged and labelled unit container) | |
| Other: Other (frozen or dried, whether or not sliced or in the form of pellets) |
Manioc (cassava) (frozen or dried, whether or not sliced or in the form of pellets) (other than those pre-packaged and labelled unit container)
Manioc (cassava) (frozen or dried, whether or not sliced or in the form of pellets)
Yams (Dioscorea spp.) (frozen or dried, whether or not sliced or in the form of pellets) (other than those pre-packaged and labelled unit container)
Yams (Dioscorea spp.) (frozen or dried, whether or not sliced or in the form of pellets)
Taro (Colocasia spp.) (frozen or dried, whether or not sliced or in the form of pellets) (other than those pre-packaged and labelled unit container)
Taro (Colocasia spp.) (frozen or dried, whether or not sliced or in the form of pellets)
Yautia (Xanthosoma spp.) (frozen or dried, whether or not sliced or in the form of pellets) (other than those pre-packaged and labelled unit container)
Yautia (Xanthosoma spp.) (frozen or dried, whether or not sliced or in the form of pellets)
Other:Sago pith
Other: Other (frozen or dried, whether or not sliced or in the form of pellets) (other than those pre-packaged and labelled unit container)
Other: Other (frozen or dried, whether or not sliced or in the form of pellets)
It includes Non-Prepackaged/Labelled Sweet Potatoes
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.
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.
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.
Under HSN 07142000, Non-Prepackaged/Labelled Sweet Potatoes attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-Prepackaged/Labelled Sweet Potatoes; Nil for exempt items if applicable).
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.