What products are classified under HSN 20052000 ?
It includes Potatoes
HSN Code 20052000 represents Potatoes under GST classification. This code helps businesses identify Potatoes correctly for billing, taxation, and trade. With HSN Code 20052000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Potatoes.
HSN Code 20052000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 20 | Preparations of vegetables, fruit, nuts or other parts of plants | 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | Potatoes | 6% | 6% | 12% | 0% |
Potatoes does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Homogenised vegetables | |
| Peas (pisum, sativum) | |
| Beans (Vigna spp. Phaseolus spp.): Beans, shelled | |
| Beans (Vigna spp. Phaseolus spp.): Other | |
| Asparagus | |
| Olives | |
| Sweet corn (Zea mays var. saccharata) | |
| Other vegetables prepared or preservedotherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 other vegetables and mixtures of vegetables | |
| Other vegetables and mixtures of vegetables: Bamboo shoots | |
| Other vegetables and mixtures of vegetables: Other |
Homogenised vegetables
Peas (pisum, sativum)
Beans (Vigna spp. Phaseolus spp.): Beans, shelled
Beans (Vigna spp. Phaseolus spp.): Other
Asparagus
Olives
Sweet corn (Zea mays var. saccharata)
Other vegetables prepared or preservedotherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 other vegetables and mixtures of vegetables
Other vegetables and mixtures of vegetables: Bamboo shoots
Other vegetables and mixtures of vegetables: Other
It includes Potatoes
Under HSN 20052000, Potatoes attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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 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.
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 separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Potatoes; Nil for exempt items if applicable).
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.
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.