What products are classified under HSN 0907
It includes Cloves
HSN Sub Chapter 0907 represents Cloves under GST classification. This code helps businesses identify Cloves correctly for billing, taxation, and trade. With HSN Sub Chapter 0907, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cloves.
GST Rate for Cloves under HSN Code 0907. 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 |
|---|---|---|---|---|
| 09 | 0907 | Cloves (whole fruit, cloves and stems) | 5% | 5% |
Following Tariff HSN code falls under Cloves:
| Tariff HSN | Description |
|---|---|
| Neither crushed nor ground : Extracted | |
| Neither crushed nor ground : Not Extracted (other than stem) | |
| Neither crushed nor ground : Stem | |
| Neither crushed nor ground : Other | |
| Crushed or ground |
Neither crushed nor ground : Extracted
Neither crushed nor ground : Not Extracted (other than stem)
Neither crushed nor ground : Stem
Neither crushed nor ground : Other
Crushed or ground
| Order Number | Description |
|---|---|
| Manoj Handlooms Pvt. Ltd. (Allahabad High Court, Uttar Pradesh) |
Manoj Handlooms Pvt. Ltd. (Allahabad High Court, Uttar Pradesh)
It includes Cloves
Use a delivery challan for sending Cloves to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
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.
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.
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.
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.
If your outward supply of Cloves 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.
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.