What products are classified under HSN 2004
It includes Frozen preserved vegetables
HSN Sub Chapter 2004 represents Frozen preserved vegetables under GST classification. This code helps businesses identify Frozen preserved vegetables correctly for billing, taxation, and trade. With HSN Sub Chapter 2004, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Frozen preserved vegetables.
GST Rate for Frozen preserved vegetables under HSN Code 2004. 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 |
|---|---|---|---|---|
| 20 | 2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 | 5% | 12% |
Chapter: 20
Description: Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
Following Tariff HSN code falls under Frozen preserved vegetables:
Potatoes
Other vegetables and mixtures of vegetables
It includes Frozen preserved vegetables
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
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.
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.
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.
If your outward supply of Frozen preserved vegetables 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.