--- title: "0702 HSN Code | HSN Code for Tomatoes, fresh or chilled in India" description: "Know more about 0702 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0702 covering Tomatoes, fresh or chilled." canonical: "https://busy.in/hsn/sub-chapter-0702/" --- # HSN Sub-chapter 0702: Tomatoes, fresh or chilled Tomatoes, fresh or chilled Part of [Chapter 07: Edible Vegetables and Certain Roots and Tubers](https://busy.in/hsn/chapter-07/). - Current GST rate: 0% - Earlier GST rate: 0% ## HSN codes | Code | Title | | --- | --- | | 07020000 | [Tomatoes, Fresh Or Chilled](https://busy.in/hsn/hsn-07020000/) | ## Frequently asked questions ### What products are classified under HSN 0702 It includes Tomatoes, fresh or chilled ### What should my invoice and records include for Tomatoes, fresh or chilled? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ### Can I claim ITC on inputs and services used for Tomatoes, fresh or chilled? If your outward supply of Tomatoes, fresh or chilled is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### How do I bill a kit or combo that includes Tomatoes, fresh or chilled? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### Do spares or accessories of Tomatoes, fresh or chilled follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### How are warranty replacements of Tomatoes, fresh or chilled handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ### What misclassification mistakes happen with Tomatoes, fresh or chilled? Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper. ## India's trade performance: HSN Sub-Chapter 0702 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹204 Cr (−1.91% YoY) — 0.0055% of India's total exports - Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹204 Cr (Surplus); surplus rank #324 of 1233 sub-chapters - Share of Chapter 07: 1.10% of its exports; import side 0.00% - Rank within Chapter 07: #8 of 14 by export value ### Key metrics - Export CAGR: -4.10% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #697 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +26.30% in FY 2023-24 - Contribution to Ch. 07: 1.10% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0702 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 07 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 07 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 261.94 | 0.0114% | — | 2.88% | Nil | 0.0000% | — | 0.00% | +261.94 | #556 | | FY 2019-20 | 222.60 | 0.0101% | −15.02% | 2.87% | Nil | 0.0000% | — | 0.00% | +222.60 | #573 | | FY 2020-21 | 242.98 | 0.0113% | +9.16% | 2.50% | Nil | 0.0000% | — | 0.00% | +242.98 | #564 | | FY 2021-22 | 213.88 | 0.0068% | −11.98% | 1.93% | — | — | — | — | — | #650 | | FY 2022-23 | 164.48 | 0.0045% | −23.10% | 1.07% | — | — | — | — | — | #719 | | FY 2023-24 | 207.74 | 0.0057% | +26.30% | 1.29% | < ₹1 Crore | 0.0000% | — | 0.00% | +207.62 | #686 | | FY 2024-25 | 203.78 | 0.0055% | −1.91% | 1.10% | Nil | 0.0000% | −100.00% | 0.00% | +203.78 | #697 | - CAGR (7-year): exports -4.10%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 0702 export-import analysis ### Export decline: -4.10% CAGR over 7 years India's exports under HSN Sub-Chapter 0702 have declined at a compound annual rate of -4.10% over 7 fiscal years, falling from ₹261.94 Crore in FY 2018-19 to ₹203.78 Crore in FY 2024-25. ### HSN Sub-Chapter 0702 ranked #697 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0702 ranks #697 out of 1233 sub-chapters by total export value. Within Chapter 07, it ranks #8 of 14. By trade surplus, it ranks #324 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 0702 exports The strongest single-year export movement for HSN Sub-Chapter 0702 was recorded in FY 2023-24, when exports surged by 26.30% over the prior year. ### India maintains a trade surplus of ₹203.78 Crore in HSN Sub-Chapter 0702 goods In FY 2024-25, India's exports of ₹203.78 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹203.78 Crore — ranking #324 of 1233 by surplus magnitude. ### HSN Sub-Chapter 0702 contributes 1.10% of Chapter 07 exports — ranked #8 Among the 14 sub-chapters under Chapter 07, HSN Sub-Chapter 0702 ranks #8 by export value — accounting for 1.10% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## Related Sub-Chapters in Chapter 07 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 0713: Dried Leguminous Vegetables, Shelled](https://busy.in/hsn/sub-chapter-0713/) | ₹7,243 Cr | | #2 | [HSN Sub-Chapter 0703: Refined olive oil](https://busy.in/hsn/sub-chapter-0703/) | ₹4,060 Cr | | #3 | [HSN Sub-Chapter 0712: Developed photographic film](https://busy.in/hsn/sub-chapter-0712/) | ₹2,534 Cr | | #4 | [HSN Sub-Chapter 0709: Fresh or chilled vegetables, other](https://busy.in/hsn/sub-chapter-0709/) | ₹1,455 Cr | | #5 | [HSN Sub-Chapter 0711: Vegetables in preservation](https://busy.in/hsn/sub-chapter-0711/) | ₹1,061 Cr | | #6 | [HSN Sub-Chapter 0701: Potatoes, fresh or chilled](https://busy.in/hsn/sub-chapter-0701/) | ₹1,015 Cr | | #7 | [HSN Sub-Chapter 0710: Frozen vegetables](https://busy.in/hsn/sub-chapter-0710/) | ₹809 Cr | | #8 | HSN Sub-Chapter 0702: Tomatoes, fresh or chilled (this hsn sub-chapter) | ₹204 Cr | | #9 | [HSN Sub-Chapter 0714: Roots/tubers with high starch, fresh](https://busy.in/hsn/sub-chapter-0714/) | ₹96 Cr | | #10 | [HSN Sub-Chapter 0708: Fresh leguminous vegetables](https://busy.in/hsn/sub-chapter-0708/) | ₹26 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 0701 | [Potatoes, fresh or chilled](https://busy.in/hsn/sub-chapter-0701/) | | 0703 | [Refined olive oil](https://busy.in/hsn/sub-chapter-0703/) | | 0704 | [Man-made yarn for retail](https://busy.in/hsn/sub-chapter-0704/) | | 0705 | [Fresh lettuce and chicory](https://busy.in/hsn/sub-chapter-0705/) | | 0706 | [Fresh edible root vegetables](https://busy.in/hsn/sub-chapter-0706/) | | 0707 | [Cucumbers or gherkins](https://busy.in/hsn/sub-chapter-0707/) | | 0708 | [Fresh leguminous vegetables](https://busy.in/hsn/sub-chapter-0708/) | | 0709 | [Fresh or chilled vegetables, other](https://busy.in/hsn/sub-chapter-0709/) | | 0710 | [Frozen vegetables](https://busy.in/hsn/sub-chapter-0710/) | | 0711 | [Vegetables in preservation](https://busy.in/hsn/sub-chapter-0711/) | | 0712 | [Developed photographic film](https://busy.in/hsn/sub-chapter-0712/) | | 0713 | [Dried Leguminous Vegetables, Shelled](https://busy.in/hsn/sub-chapter-0713/) | | 0714 | [Roots/tubers with high starch, fresh](https://busy.in/hsn/sub-chapter-0714/) |