Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006. Chapter 20: Preparations of vegetables, fruit, nuts or other parts of plants.
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 |
|---|---|---|
| 5%2.5% + 2.5% | 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 Notification 9/2025-CT(R), Schedule I, S.No. 129 |
| 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 2005 in the GSTN HSN master (21 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 | |
|---|---|---|---|
| 2005 10 | HOMOGENISED VEGETABLES | – | |
| 2005 10 00 | HOMOGENISED VEGETABLES | – | Save |
| 2005 20 | POTATOES | – | |
| 2005 20 00 | POTATOES | – | Save |
| 2005 40 | PEAS (PISUM, SATIVUM) | – | |
| 2005 40 00 | PEAS (PISUM, SATIVUM) | – | Save |
| 2005 51 | BEANS, SHELLED | – | |
| 2005 51 00 | BEANS, SHELLED | – | Save |
| 2005 59 | OTHER | – | |
| 2005 59 00 | OTHER | – | Save |
| 2005 60 | ASPARAGUS | – | |
| 2005 60 00 | ASPARAGUS | – | Save |
| 2005 70 | OLIVES | – | |
| 2005 70 00 | OLIVES | – | Save |
| 2005 80 | SWEET CORN (ZEA MAYS VAR. SACCHARATA) | – | |
| 2005 80 00 | SWEET CORN (ZEA MAYS VAR. SACCHARATA) | – | Save |
| 2005 90 00 | OTHER VEGETABLES PREPARED OR PRESERVEDOTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 OTHER VEGETABLES AND MIXTURES OF VEGETABLES | – | Save |
| 2005 91 | BAMBOO SHOOTS | – | |
| 2005 91 00 | BAMBOO SHOOTS | – | Save |
| 2005 99 | OTHER | – | |
| 2005 99 00 | OTHER | – | 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 (2005) 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.
