What products are classified under HSN 0705
It includes Fresh lettuce and chicory
HSN Sub Chapter 0705 represents Fresh lettuce and chicory under GST classification. This code helps businesses identify Fresh lettuce and chicory correctly for billing, taxation, and trade. With HSN Sub Chapter 0705, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fresh lettuce and chicory.
GST Rate for Fresh lettuce and chicory under HSN Code 0705. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 07 | 0705 | Lettuce (lactucasativa) and chicory (cichorium spp. ), fresh or chilled | 0% | 0% |
Chapter: 07
Description: Lettuce (lactucasativa) and chicory (cichorium spp. ), fresh or chilled
Following Tariff HSN code falls under Fresh lettuce and chicory:
| Tariff HSN | Description |
|---|---|
| Lettuce: Cabbage lettuce (head lettuce) | |
| Lettuce: Other | |
| Chicory : Witloof chicory (Cichorium intybus var foliosum) | |
| Chicory : Other |
Lettuce: Cabbage lettuce (head lettuce)
Lettuce: Other
Chicory : Witloof chicory (Cichorium intybus var foliosum)
Chicory : Other
It includes Fresh lettuce and chicory
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
If your outward supply of Fresh lettuce and chicory 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.
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
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.
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
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.