--- title: "0714 HSN Code | HSN Code for Roots/tubers with high starch, fresh in India" description: "Know more about 0714 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0714 covering Roots/tubers with high starch, fresh." canonical: "https://busy.in/hsn/sub-chapter-0714/" --- # HSN Sub-chapter 0714: Roots/tubers with high starch, fresh 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 Part of [Chapter 07: Edible Vegetables and Certain Roots and Tubers](https://busy.in/hsn/chapter-07/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 07141000 | [Frozen/Dried Manioc (Non-Retail)](https://busy.in/hsn/hsn-07141000/) | | 07142000 | [Non-Prepackaged/Labelled Sweet Potatoes](https://busy.in/hsn/hsn-07142000/) | | 07143000 | [Yams (frozen/dried, not pre-packaged): Bulk Yam](https://busy.in/hsn/hsn-07143000/) | | 07144000 | [Non-Prepackaged/Labelled Taro](https://busy.in/hsn/hsn-07144000/) | | 07145000 | [Yautia (frozen/dried, not pre-packaged): Bulk Yautia](https://busy.in/hsn/hsn-07145000/) | | 07149010 | [Other\|Sago Pith](https://busy.in/hsn/hsn-07149010/) | | 07149090 | [Other Frozen/Dried Products](https://busy.in/hsn/hsn-07149090/) | ## Frequently asked questions ### What products are classified under HSN 0714 It includes Roots/tubers with high starch, fresh ### Any special steps when selling Roots/tubers with high starch, fresh through an e‑commerce platform? 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. ### Any import/export nuance for Roots/tubers with high starch, fresh? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ### Does MRP, weight or pack size change GST treatment for Roots/tubers with high starch, fresh? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### Can I claim ITC on inputs and services used for Roots/tubers with high starch, fresh? If your outward supply of Roots/tubers with high starch, fresh 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. ### Does packaging or branding change how GST applies to Roots/tubers with high starch, fresh? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Roots/tubers with high starch, fresh is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment. ### How are warranty replacements of Roots/tubers with high starch, fresh 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. ## India's trade performance: HSN Sub-Chapter 0714 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹96 Cr (+18.14% YoY) — 0.0026% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: ₹96 Cr (Surplus); surplus rank #390 of 1233 sub-chapters - Share of Chapter 07: 0.52% of its exports; import side 0.00% - Rank within Chapter 07: #9 of 14 by export value; import-side #11 ### Key metrics - Export CAGR: 16.11% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #834 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +33.52% in FY 2020-21 - Contribution to Ch. 07: 0.52% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0714 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 | 39.06 | 0.0017% | — | 0.43% | Nil | 0.0000% | — | 0.00% | +39.06 | #870 | | FY 2019-20 | 49.88 | 0.0023% | +27.70% | 0.64% | < ₹1 Crore | 0.0000% | — | 0.00% | +49.48 | #844 | | FY 2020-21 | 66.60 | 0.0031% | +33.52% | 0.69% | < ₹1 Crore | 0.0000% | −65.00% | 0.00% | +66.46 | #794 | | FY 2021-22 | 54.72 | 0.0017% | −17.84% | 0.49% | < ₹1 Crore | 0.0000% | +442.86% | 0.00% | +53.96 | #867 | | FY 2022-23 | 60.91 | 0.0017% | +11.31% | 0.40% | < ₹1 Crore | 0.0000% | −90.79% | 0.00% | +60.84 | #869 | | FY 2023-24 | 81.02 | 0.0022% | +33.02% | 0.50% | Nil | 0.0000% | −100.00% | 0.00% | +81.02 | #835 | | FY 2024-25 | 95.72 | 0.0026% | +18.14% | 0.52% | < ₹1 Crore | 0.0000% | — | 0.00% | +95.69 | #834 | - CAGR (7-year): exports 16.11%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 0714 export-import analysis ### Consistent export growth: 16.11% CAGR over 7 years India's exports under HSN Sub-Chapter 0714 have grown at a compound annual rate of 16.11% over 7 fiscal years, rising from ₹39.06 Crore in FY 2018-19 to ₹95.72 Crore in FY 2024-25. ### HSN Sub-Chapter 0714 ranked #834 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0714 ranks #834 out of 1233 sub-chapters by total export value. Within Chapter 07, it ranks #9 of 14. By trade surplus, it ranks #390 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 0714 exports The strongest single-year export movement for HSN Sub-Chapter 0714 was recorded in FY 2020-21, when exports surged by 33.52% over the prior year. ### India maintains a trade surplus of ₹95.69 Crore in HSN Sub-Chapter 0714 goods In FY 2024-25, India's exports of ₹95.72 Cr exceeded imports of ₹0.03 Cr, resulting in a trade surplus of ₹95.69 Crore — ranking #390 of 1233 by surplus magnitude. ### HSN Sub-Chapter 0714 contributes 0.52% of Chapter 07 exports — ranked #9 Among the 14 sub-chapters under Chapter 07, HSN Sub-Chapter 0714 ranks #9 by export value — accounting for 0.52% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #11). ## 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](https://busy.in/hsn/sub-chapter-0702/) | ₹204 Cr | | #9 | HSN Sub-Chapter 0714: Roots/tubers with high starch, fresh (this hsn sub-chapter) | ₹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/) | | 0702 | [Tomatoes, fresh or chilled](https://busy.in/hsn/sub-chapter-0702/) | | 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/) |