07Edible vegetables and certain roots and tubers
Section II · 112 lines
Chapter notes
Notes. 1.- This Chapter does not cover forage products of heading 12.14. 2.- In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea maysvar.saccharata), fruits of the genus Capsicumor of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensisorOriganummajorana). 3.- Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than : (a) dried leguminous vegetables, shelled (heading 07.13); (b) sweet corn in the forms specified in headings 11.02 to 11.04; (c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05); (d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06). 4.- However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04). 5.- Heading 07.11 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example,
| Code | Description | Unit | CID | VAT | PAL | CESS | Excise | SSCL |
|---|---|---|---|---|---|---|---|---|
| 07.01 | Potatoes, fresh or chilled (+). | |||||||
| 0701.10 | Seed | kg | Free | Ex | 10% | – | – | 2.5% |
| 0701.90 | Other | kg | Rs 20/kg | 18% | Ex | – | – | 2.5% |
| 07.02 | Tomatoes, fresh or chilled. | |||||||
| 0702.00 | Tomatoes, fresh or chilled. | kg | 20% | 18% | Ex | 40% or Rs 270/kg | – | 2.5% |
| 07.03 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. | |||||||
| Onions and shallots : | ||||||||
| 0703.10.10 | Red onions | kg | Rs 30/kg | 18% | Ex | – | – | 2.5% |
| 0703.10.20 | B' onions | kg | 20% or Rs 30/kg | 18% | Ex | 10% or Rs 20/kg | – | 2.5% |
| 0703.10.30 | Other onions | kg | Rs 15/kg | 18% | Ex | – | – | 2.5% |
| 0703.10.90 | Other | kg | Rs 30/kg | 18% | 10% | – | – | 2.5% |
| 0703.20 | Garlic | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0703.90 | Leeks and other alliaceous vegetables | kg | 20% | 18% | Ex | 40% or Rs 140/kg | – | 2.5% |
| 07.04 | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. | |||||||
| 0704.10 | Cauliflowers and broccoli: | – | – | |||||
| 0704.10.10 | Cauliflowers | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0704.10.20 | Broccoli | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0704.20 | Brussels sprouts | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0704.90 | Other | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 07.05 | Lettuce ( Lactuca sativa ) and chicory ( Cichorium spp. ), fresh or chilled. | |||||||
| Lettuce : | ||||||||
| 0705.11 | Cabbage lettuce (head lettuce) | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0705.19 | Other | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| Chicory : | ||||||||
| 0705.21 | Witloof chicory ( Cichorium intybus var. foliosum ) | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0705.29 | Other | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 07.06 | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. | |||||||
| 0706.10 | Carrots and turnips | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0706.90 | Other | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 07.07 | Cucumbers and gherkins, fresh or chilled | |||||||
| 0707.00.10 | Cucumbers | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0707.00.20 | Gherkins | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 07.08 | Leguminous vegetables, shelled or unshelled, fresh or chilled. | |||||||
| 0708.10.00 | Peas (Pisum sativum) | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0708.20.00 | Beans (Vigna spp., Phaseolus spp.) | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0708.90.00 | Other leguminous vegetables | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 07.09 | Other vegetables, fresh or chilled. | |||||||
| 0709.20.00 | Asparagus | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0709.30.00 | Aubergines (egg-plants) | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0709.40.00 | Celery other than celeriac | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| Mushrooms and truffles : | ||||||||
| 0709.51.00 | Mushrooms of the genus Agaricus | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0709.52 | Mushrooms of the genus Boletus | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0709.53 | Mushrooms of the genus Cantharellus | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0709.54 | Shiitake ( Lentinus edodes ) | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0709.55 | Matsutake ( Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum) | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0709.56 | Truffles ( Tuber spp.) | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0709.59 | Other : | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0709.60 | Fruits of the genus Capsicum or of the genus Pimenta | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0709.70 | Spinach, New Zealand spinach and orache spinach (garden spinach) | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| Other : | ||||||||
| 0709.91 | Globe artichokes | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0709.92 | Olives | kg | 20% | 18% | 10% | 40% or Rs 180/kg | – | 2.5% |
| 0709.93 | Pumpkins, squash and gourds ( Cucurbita spp .) | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| Other : | ||||||||
| Sweet corn (Zea mays var.saccharata ), whether or not on the cob : | ||||||||
| 0709.99.11 | Sweet corn certified for sowing and rendered inedible by chemical treatment | – | Free | 18% | Ex | – | – | 2.5% |
| 0709.99.12 | Other | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 0709.99.20 | Other | kg | 20% | 18% | Ex | 40% or Rs 180/kg | – | 2.5% |
| 07.10 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen. | |||||||
| 0710.10 | Potatoes : | – | – | |||||
| 0710.10.10 | Uncooked | kg | Rs 60/kg | 18% | Ex | 25% or Rs 180/kg | – | 2.5% |
| 0710.10.20 | Cooked | kg | Rs 60/kg | 18% | Ex | 25% or Rs 180/kg | – | 2.5% |
| Leguminous vegetables, shelled or unshelled : | ||||||||
| Peas (Pisum sativum) : | ||||||||
| 0710.21.10 | Uncooked | kg | 20% | 18% | 10% | 40% or Rs 270/kg | – | 2.5% |
| 0710.21.20 | Cooked | kg | 20% | 18% | Ex | 40% or Rs 270/kg | – | 2.5% |
| Beans (Vigna spp., Phaseolus spp.) : | ||||||||
| 0710.22.10 | Uncooked | kg | 20% | 18% | Ex | 40% or Rs 270/kg | – | 2.5% |
| 0710.22.20 | Cooked | kg | 20% | 18% | Ex | 40% or Rs 270/kg | – | 2.5% |
| Other : | ||||||||
| 0710.29.10 | Uncooked | kg | 20% | 18% | Ex | 40% or Rs 270/kg | – | 2.5% |
| 0710.29.20 | Cooked | kg | 20% | 18% | Ex | 40% or Rs 270/kg | – | 2.5% |
| Spinach, New Zealand spinach and orache spinach (garden spinach) : | ||||||||
| 0710.30.10 | Uncooked | kg | 20% | 18% | Ex | 40% or Rs 270/kg | – | 2.5% |
| 0710.30.20 | Cooked | kg | 20% | 18% | Ex | 40% or Rs 270/kg | – | 2.5% |
| Sweet corn : | ||||||||
| 0710.40.10 | Uncooked | kg | 20% | 18% | 10% | 40% or Rs 270/kg | – | 2.5% |
| 0710.40.20 | Cooked | kg | 20% | 18% | 10% | 40% or Rs 270/kg | – | 2.5% |
| Other Vegetables : | ||||||||
| 0710.80.10 | Uncooked | kg | 20% | 18% | Ex | 40% or Rs 270/kg | – | 2.5% |
| 0710.80.20 | Cooked | kg | 20% | 18% | Ex | 40% or Rs 270/kg | – | 2.5% |
| Mixtures of vegetables : | ||||||||
| 0710.90.10 | Uncooked | kg | 20% | 18% | Ex | 40% or Rs 270/kg | – | 2.5% |
| 0710.90.20 | Cooked | kg | 20% | 18% | Ex | 40% or Rs 270/kg | – | 2.5% |
| 07.11 | Vegetables provisionally preserved, but unsuitable in that state for immediate consumption. | |||||||
| 0711.20 | Olives | kg | 20% | 18% | 10% | 40% or Rs 270/kg | – | 2.5% |
| Cucumbers and gherkins : | ||||||||
| 0711.40.10 | Cucumbers | kg | 20% | 18% | Ex | 40% or Rs 270/kg | – | 2.5% |
| 0711.40.90 | Gherkins | kg | 20% | 18% | Ex | 40% or Rs 270/kg | – | 2.5% |
| Mushrooms and truffles : | ||||||||
| 0711.51 | Mushrooms of the genus Agaricus | kg | 20% | 18% | Ex | 40% or Rs 360/kg | – | 2.5% |
| 0711.59 | Other | kg | 20% | 18% | Ex | 40% or Rs 360/kg | – | 2.5% |
| Other vegetables; mixtures of vegetables : | ||||||||
| 0711.90.10 | Garlic | kg | 20% or Rs 150/kg | 18% | Ex | 40% or Rs 270/kg | – | 2.5% |
| 0711.90.20 | Onion | kg | Rs 50/kg | 18% | Ex | 25% or Rs 180/kg | – | 2.5% |
| 0711.90.30 | Capers | kg | 20% | 18% | Ex | 40% or Rs 270/kg | – | 2.5% |
| 0711.90.90 | Other | kg | 20% | 18% | 10% | 40% or Rs 270/kg | – | 2.5% |
| 07.12 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. | |||||||
| 0712.20.00 | Onions | kg | Rs 60/kg | 18% | 5% | Rs 150/kg | – | 2.5% |
| Mushrooms, wood ears ( Auricularia spp. ), jelly fungi ( Tremella spp. ) and truffles : | ||||||||
| 0712.31 | Mushrooms of the genus Agaricus | kg | 20% | 18% | 10% | 40% or Rs 360/kg | – | 2.5% |
| 0712.32 | Wood ears (Auricularia spp.) | kg | 20% | 18% | Ex | 40% or Rs 360/kg | – | 2.5% |
| 0712.33 | Jelly fungi (Tremella spp.) | kg | 20% | 18% | Ex | 40% or Rs 360/kg | – | 2.5% |
| 0712.34 | Shiitake ( Lentinus edodes ) | kg | 20% | 18% | Ex | 40% or Rs 360/kg | – | 2.5% |
| 0712.39 | Other | kg | 20% | 18% | Ex | 40% or Rs 360/kg | – | 2.5% |
| Other vegetables; mixtures of vegetables : | ||||||||
| 0712.90.10 | Garlic | kg | 20% or Rs 150/kg | 18% | 5% | 40% or Rs 270/kg | – | 2.5% |
| 0712.90.21 | Palmyrah Tubers (Odiyal) whole, cut sliced or broken | kg | 20% | 18% | – | Rs 450/kg | – | – |
| 0712.90.22 | Palmyrah Tuber Flour (Odiyal Flour) | kg | 20% | 18% | – | Rs 450/kg | – | – |
| 0712.90.90 | Other | kg | 20% | 18% | 10% | Rs 450/kg | – | 2.5% |
| 07.13 | Dried leguminous vegetables, shelled, whether or not skinned or split (+). | |||||||
| Peas ( Pisum sativum ) : | ||||||||
| 0713.10.10 | Whole | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0713.10.20 | Split | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Chickpeas (garbanzos) : | ||||||||
| 0713.20.10 | Whole | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0713.20.20 | Split | kg | 20% | 18% | Ex | – | – | 2.5% |
| Beans ( Vigna spp., Phaseolus spp. ) : | ||||||||
| Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek : | ||||||||
| Green gram (moong): | ||||||||
| 0713.31.11 | Beans certified for sowing and rendered inedible by chemical treatment | kg | Free | 18% | Ex | – | – | 2.5% |
| 0713.31.19 | Other | kg | Rs 70/kg | 18% | Ex | – | – | 2.5% |
| Black gram : | ||||||||
| 0713.31.21 | Beans certified for sowing and rendered inedible by chemical treatment | kg | Free | 18% | Ex | – | – | 2.5% |
| 0713.31.22 | Skinned, whether or not split | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0713.31.29 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0713.31.90 | Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Small red (Adzuki) beans ( Phaseolus or Vigna angularis ) : | ||||||||
| 0713.32.10 | Beans certified for sowing and rendered inedible by chemical treatment | kg | Free | 18% | Ex | – | – | 2.5% |
| 0713.32.90 | Other | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| Kidney beans, including white pea beans ( Phaseolus vulgaris ): | ||||||||
| 0713.33.10 | Beans certified for sowing and rendered inedible by chemical treatment | kg | Free | Ex | Ex | – | – | 2.5% |
| 0713.33.90 | Other | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| Bambara beans ( Vigna subterranea or Voandzeia subterranea ) : | ||||||||
| 0713.34.10 | Beans certified for sowing and rendered inedible by chemical treatment | kg | Free | 18% | Ex | – | – | 2.5% |
| 0713.34.90 | Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Cow peas ( Vigna unguiculata ) : | ||||||||
| 0713.35.10 | Beans certified for sowing and rendered inedible by chemical treatment | kg | Free | 18% | Ex | – | – | 2.5% |
| 0713.35.90 | Other | kg | Rs 70/kg | 18% | Ex | – | – | 2.5% |
| Other : | ||||||||
| 0713.39.10 | Beans certified for sowing and rendered inedible by chemical treatment | kg | Free | 18% | Ex | – | – | 2.5% |
| 0713.39.90 | Other | Kg | 20% | 18% | 10% | 10% | – | 2.5% |
| Lentils : | ||||||||
| Massor dhal (red lentils) whole or split : | ||||||||
| 0713.40.11 | Whole Whole Red LentilsSLSI | kg | Free | 18% | Ex | – | – | 2.5% |
| 0713.40.12 | Split Split Red LentilsSLSI | kg | Free | 18% | Ex | – | – | 2.5% |
| Whole or split yellow lentils : | ||||||||
| 0713.40.21 | Whole | kg | Free | 18% | Ex | – | – | 2.5% |
| 0713.40.22 | Split | kg | Free | 18% | Ex | – | – | 2.5% |
| 0713.40.90 | Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0713.50 | Broad beans ( Vicia faba var. major ) and horse beans ( Vicia faba var. equina, Vicia faba var. minor ) | kg | 20% | 18% | – | 10% | – | 2.5% |
| Pigeon peas ( Cajanus cajan ) : | ||||||||
| 0713.60.10 | Toor Dhal | kg | Rs 45/kg | 18% | 10% | – | – | 2.5% |
| 0713.60.90 | Other | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 0713.90 | Other | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 07.14 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith. | |||||||
| 0714.10 | Manioc (cassava) | kg | 20% | 18% | Ex | 25% or Rs 180/kg | – | 2.5% |
| 0714.20 | Sweet potatoes | kg | 20% | 18% | Ex | 25% or Rs 180/kg | – | 2.5% |
| 0714.30 | Yams ( Dioscorea spp. ) | kg | 20% | 18% | Ex | 25% or Rs 180/kg | – | 2.5% |
| 0714.40 | Taro ( Colocasia spp .) | kg | 20% | 18% | Ex | 25% or Rs 180/kg | – | 2.5% |
| 0714.50 | Yautia ( Xanthosoma spp. ) | kg | 20% | 18% | Ex | 25% or Rs 180/kg | – | 2.5% |
| 0714.90 | Other | kg | 20% | 18% | Ex | 25% or Rs 180/kg | – | 2.5% |