HSN CodeGST Nil / Exempt

0703

Chapter

07

Edible Vegetables

Onions, shallots, garlic, leeks

HSN Code

0703

GST Rate

Nil / Exempt

Type

HSN

Common Items / Examples

onionsgarlicleeks

GST Rate Details

This item is GST exempt — no GST is charged on supply of onions, shallots, garlic, leeks.

Even though it is exempt, you may still need to mention the HSN code 0703 in your GST returns if your turnover exceeds ₹5 crore.

* GST rates are subject to change. Always verify with the CBIC official notification before filing.

Frequently Asked Questions

What is HSN code 0703?

HSN code 0703 is the Harmonised System of Nomenclature code for "Onions, shallots, garlic, leeks" under Chapter 07 — Edible Vegetables. This code is used in GST invoices and returns to classify goods.

What is the GST rate on HSN code 0703?

The GST rate on HSN code 0703 (Onions, shallots, garlic, leeks) is Nil (0%). This item is exempt from GST.

Is HSN code mandatory in GST invoices?

Yes. Businesses with annual turnover above ₹5 crore must mention 6-digit HSN codes in B2B invoices and 4-digit codes in B2C invoices. For turnover ₹1.5–5 crore, 4-digit HSN is required in B2B invoices.

What is the difference between HSN and SAC codes?

HSN (Harmonised System of Nomenclature) codes are used for goods, while SAC (Services Accounting Code) codes are used for services in GST. Code 0703 is an HSN code for goods.

How many digits are in an HSN code?

HSN codes can have 2, 4, 6, or 8 digits depending on the level of classification. 2-digit codes represent chapters, 4-digit heading, 6-digit sub-heading, and 8-digit tariff item.