What products are classified under HSN 7149090 ?
It includes Other Frozen/Dried Products
HSN Code 07149090 represents Other Frozen/Dried Products under GST classification. This code helps businesses identify Other Frozen/Dried Products correctly for billing, taxation, and trade. With HSN Code 07149090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Frozen/Dried Products.
HSN Code 07149090 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 | Other: Other (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 | Other: Other (frozen or dried, whether or not sliced or in the form of pellets) | 2.5% | 2.5% | 5% | 0% |
Description of goods
Other: Other (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
Other: Other (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
Other Frozen/Dried Products 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) | |
| Sweet potatoes (frozen or dried, whether or not sliced or in the form of pellets) (other than those pre-packaged and labelled unit container) | |
| Sweet potatoes (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 |
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)
Sweet potatoes (frozen or dried, whether or not sliced or in the form of pellets) (other than those pre-packaged and labelled unit container)
Sweet potatoes (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
It includes Other Frozen/Dried Products
Under HSN 07149090, Other Frozen/Dried Products 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.
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.
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.
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.