Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. Chapter 7: Edible vegetables and certain roots and tubers.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| Nil | 0703 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled Notification 10/2025-CT(R), S.No. 29 |
| Entries for the whole of Chapter 7 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 07 | Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower Notification 9/2025-CT(R), Schedule I, S.No. 19 |
| Nil | 07, 09 or 10 | All goods of seed quality Notification 10/2025-CT(R), S.No. 56 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 0703 in the GSTN HSN master (10 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 0703 10 | ONIONS AND SHALLOTS: | – | |
| 0703 10 10 | ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHERALLIACEOUS VEGETABLES, FRESH OR CHILLED ONIONS AND SHALLOTS ONIONS | – | Save |
| 0703 10 11 | Rose onion | – | Save |
| 0703 10 19 | Other | – | Save |
| 0703 10 20 | SHALLOTS | – | Save |
| 0703 10 90 | Other | – | Save |
| 0703 20 | GARLIC | – | |
| 0703 20 00 | GARLIC | – | Save |
| 0703 90 | LEEKS AND OTHER ALLIACEOUS VEGETABLES | – | |
| 0703 90 00 | LEEKS AND OTHER ALLIACEOUS VEGETABLES | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (0703) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
