GST CHAPTER AND RATE

[S.C. WADHWA]

DEAR EXPERTS,
WE ARE MANUFACTURER OF DEHYDRATED VEGATABLES AND LEGUMINOUS VEGETABLES.
OUR QUERY IS THAT IN WHICH HSN CODE DEHYDRATED BEANS ( FRENCH) IS COVERED.
PLEASE GIVE YOUR EXPERT OPINION REGARDING HSN CODE AND RATE OF GST IMMEDIATELY.
REGARDS,
WADHWA

[MUKUND THAKKAR]

14040000 GST rate 5% please also check chapter 6-14 you will get the correct HSN code if any doubt.

[dinesh garg]

thnks sir

regards henna powder gst rate which you tell 5% okk this applicable for small pouches or only bulk or both ?

[MUKUND THAKKAR]

GST is applicable on products and HSN code wise not pack wise.

[S.C. WADHWA]

Dear Experts,

Thanks for prompt reply. My item is Dehydrated Beans (french) and not henna powder. Please clarify the GST chapter and rate of Dehydrated beans immediately.

REGARDS,

WADHWA

[KASTURI SETHI]

You can get clue from this old Notification which has been rescinded in 1990

Vegetables and roots, etc.

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in supersession of the notification of Government of India in the Ministry of Finance (Department of Revenue) No. 30/82-Central Excises, dated the 28th February, 1982, the Central Government hereby exempts goods of the description specified in the Schedule annexed hereto and falling under Sub-heading No. 0701.10 of the Schedule to the Central Excises Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) as is in excess of ten per cent ad valorem.

THE SCHEDULE

(1) Bottled or canned vegetables specified under Part V of the Second Schedule to the Fruit Products Order, 1955, issued by the Central Government under section 3 of the Essential Commodities Act, 1955 (10 of 1955).

(2) Dehydrated peas, dehydrated vegetables.

2. This notification shall come into force on the 28th day of February, 1986.

[Notification No. 28/86-C.E., dated 10-2-1986]

AI Summary

GST classification for dehydrated beans: commodity-level HSN assignment and product-based GST applicability, not packaging-dependent, confirmed
Respondents classify dehydrated French beans under an HSN heading for vegetable products and advise applying the prevailing GST rate tied to that classification; GST is chargeable by product classification and is not affected by packaging. A prior Central Excise notification concerning exemptions for dehydrated vegetables is cited but has been rescinded, leaving HSN assignment and current GST rate as the operative compliance considerations.