What products are classified under HSN 20071000 ?
It includes Homogenised Preparations
HSN Code 20071000 represents Homogenised Preparations under GST classification. This code helps businesses identify Homogenised Preparations correctly for billing, taxation, and trade. With HSN Code 20071000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Homogenised Preparations.
HSN Code 20071000 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 | 2007 | Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes,obtained by cooking, whether or not containing added sugar or other sweetening matter | Homogenised preparations | 6% | 6% | 12% | 0% |
Description of goods
Homogenised preparations
Chapter
20 – Preparations of vegetables, fruit, nuts or other parts of plants
Sub Chapter
2007 – Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes,obtained by cooking, whether or not containing added sugar or other sweetening matter
Homogenised Preparations does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Other : Citrus fruit | |
| Other : Other: Mango | |
| Other : Other: Guava | |
| Other : Other: Pine apple | |
| Other : Other: Apple | |
| Other : Other: Other |
Other : Citrus fruit
Other : Other: Mango
Other : Other: Guava
Other : Other: Pine apple
Other : Other: Apple
Other : Other: Other
It includes Homogenised Preparations
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Homogenised Preparations; Nil for exempt items if applicable).
Under HSN 20071000, Homogenised Preparations 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.