7
Section II · Chapter 7
Edible vegetables and certain roots and tubers
Chapter Notes
1
This Chapter does not cover forage products of heading 1214.
2
In headings 0709, 0710, 0711 and 0712, the word “vegetables” includes edible mushrooms, truffles,
olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus
Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana
hortensis or Origanum majorana).
3
Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than :
(a) dried leguminous vegetables, shelled (heading 0713);
(b) sweet corn in the forms specified in headings 1102 to 1104;
(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105);
(d) flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).
4
However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 0904).
5
Heading 0711 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by Sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.
[Note 5 inserted by finance act, 2021 w.e.f. 1 jan 2022]
Chapter Supplementary Notes
1
a) For the purpose of this chapter, "Rose Onion" refers to a variety of onion defined and recognised by the geographical indication (GI) registry against GI no. 212 under the geographical indication of goods (registration and protection) Act, 1999 (48 of 1999). b) Produced/cultivated by a person certified/recognised and mentioned as a user in the geographical indication registry against the said GI no. 212;
[Supplementry Note inserted by Clause 97(b) of Finance Bill 2022 w.e.f. 1 may 2022.]
Tariff Items
| Heading | Sub Heading | Item No. | Dash | Description | Unit | BCD | BCD Effective | IGST | SWS |
|---|---|---|---|---|---|---|---|---|---|
| 0701 | POTATOES, FRESH OR CHILLED | ||||||||
| 0701 | 0701 10 00 |
- |
Seed | kg. | 30% | 20% | |||
| 0701 | 0701 90 00 |
- |
Other | kg | 30% | 20% | |||
| 0702 | TOMATOES, FRESH OR CHILLED | ||||||||
| 0702 | 0702 00 00 | TOMATOES, FRESH OR CHILLED | kg | 30% | 20% | ||||
| 0703 | ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER ALLIACEOUS VEGETABLES, FRESH OR CHILLED | ||||||||
| 0703 | 0703 10 | - | Onions and shallots: | ||||||
| 0703 | 0703 10 | 0703 10 10 | --- | Onions | kg. | 30% | 20% | ||
| 0703 | 0703 10 | 0703 10 20 | --- | Shallots | kg. | 30% | 20% | ||
| 0704 | CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR EDIBLE BRASSICAS, FRESH OR CHILLED | ||||||||
| 0704 | 0704 10 00 |
- |
Cauliflowers and broccoli | Kg | 30% | 20% | |||
| 0704 | 0704 20 00 |
- |
Brussels sprouts | Kg | 30% | 20% | |||
| 0704 | 0704 90 00 |
- |
Other | Kg | 30% | 20% | |||
| 0705 | LETTUCE (LACTUCASATIVA) AND CHICORY (CICHORIUM SPP. ), FRESH OR CHILLED | ||||||||
| - | Lettuce: | ||||||||
| 0705 | 0705 11 00 |
-- |
Cabbage lettuce (head lettuce) | kg | 30% | 20% | |||
| 0705 | 0705 19 00 |
-- |
Other | kg | 30% | 20% | |||
| - | Chicory | ||||||||
| 0705 | 0705 21 00 |
-- |
Witloof chicory (Cichorium intybus var. foliosum) | kg | 30% | 20% | |||
| 0705 | 0705 29 00 |
-- |
Other | kg | 30% | 20% | |||
| 0706 | CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, CELERIAC, RADISHES AND SIMILAR EDIBLE ROOTS, FRESH OR CHILLED | ||||||||
| 0706 | 0706 10 00 |
- |
Carrots and turnips | Kg | 30% | 20% | |||
| 0706 | 0706 90 | - | Other : | ||||||
| 0706 | 0706 90 | 0706 90 10 | --- | Horse radish | kg. | 30% | 20% | ||
| 0706 | 0706 90 | 0706 90 20 | --- | Other Radish | kg. | 30% | 20% | ||
| 0706 | 0706 90 | 0706 90 30 | --- | Salad beetroot | kg. | 30% | 20% | ||
| 0706 | 0706 90 | 0706 90 90 | --- | Other | kg. | 30% | 20% | ||
| 0707 | CUCUMBERS OR GHERKINS, FRESH OR CHILLED | ||||||||
| 0707 | 0707 00 00 | CUCUMBERS OR GHERKINS, FRESH OR CHILLED | kg | 30% | 20% | ||||
| 0708 | LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, FRESH OR CHILLED | ||||||||
| 0708 | 0708 10 00 |
- |
Peas (Pisum sativum) | kg | 30% | 20% | |||
| 0708 | 0708 20 00 |
- |
Beans (Vigna spp., Phaseolus spp.) | kg | 30% | 20% | |||
| 0708 | 0708 90 00 |
- |
Other leguminous vegetables | kg | 30% | 20% | |||
| 0709 | Other vegetables, fresh or chilled | ||||||||
| 0709 | 0709 20 00 |
- |
Asparagus | kg | 30% | 20% | |||
| 0709 | 0709 30 00 |
- |
Aubergines (egg-plants) | kg | 30% | 20% | |||
| 0709 | 0709 40 00 |
- |
Celery other than celeraic | kg | 30% | 20% | |||
| - | Mushrooms and truffles: | ||||||||
| 0709 | 0709 51 00 |
-- |
Mushrooms of the genus agaricus | kg | 30% | 20% | |||
| 0709 | 0709 52 00 |
-- |
Mushrooms of the genus Boletus | kg | 30% | 20% | |||
| 0709 | 0709 53 00 |
-- |
Mushrooms of the genus Cantharellus | kg | 30% | 20% | |||
| 0709 | 0709 54 00 |
-- |
Shiitake (Lentinus edodes) | kg | 30% | 20% | |||
| 0709 | 0709 55 00 |
-- |
Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum) | kg | 30% | 20% | |||
| 0709 | 0709 56 00 |
-- |
Truffles (Tuber spp.) | kg | 30% | 20% | |||
| 0709 | 0709 59 00 |
-- |
Other | kg | 30% | 20% | |||
| 0709 | 0709 60 | - | Fruits of the genus Capsicum or of the genus Pimenta : | ||||||
| 0709 | 0709 60 | 0709 60 10 | --- | Green chilly | kg. | 30% | 20% | ||
| 0709 | 0709 60 | 0709 60 90 | --- | Other | kg. | 30% | 20% | ||
| 0709 | 0709 70 00 |
- |
Spinach, New Zealand spinach and orache spinach (garden spinach) | kg | 30% | 20% | |||
| - | Other: | ||||||||
| 0709 | 0709 91 00 |
-- |
Glove artichokes | kg | 30% | 20% | |||
| 0709 | 0709 92 00 |
-- |
Olives | kg | 30% | 20% | |||
| 0709 | 0709 93 | -- | Pumpkins, squash and gourds (Cucurbita spp.): | ||||||
| 0709 | 0709 93 | 0709 93 10 | --- | Pumpkins | kg. | 30% | 20% | ||
| 0709 | 0709 93 | 0709 93 20 | --- | Squash | kg. | 30% | 20% | ||
| 0709 | 0709 93 | 0709 93 30 | --- | Bitter gourd | kg. | 30% | 20% | ||
| 0709 | 0709 93 | 0709 93 40 | --- | Bottle gourd | kg. | 30% | 20% | ||
| 0709 | 0709 93 | 0709 93 50 | --- | Snake gourd | kg. | 30% | 20% | ||
| 0709 | 0709 93 | 0709 93 60 | --- | Coccinia (Kundru) | kg. | 30% | 20% | ||
| 0709 | 0709 93 | 0709 93 90 | --- | Other | kg. | 30% | 20% | ||
| 0709 | 0709 99 | -- | Other : | ||||||
| 0709 | 0709 99 | 0709 99 10 | --- | Green Pepper | kg. | 30% | 20% | ||
| 0709 | 0709 99 | 0709 99 30 | --- | Okra/lady finger (Bhindi) | kg. | 30% | 20% | ||
| 0709 | 0709 99 | 0709 99 90 | --- | Other | kg. | 30% | 20% | ||
| 0710 | VEGETABLES (UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER), FROZEN | ||||||||
| 0710 | 0710 10 00 | Potatoes | kg | 30% | 20% | ||||
| 0710 | 0710 21 00 | Peas (Pisum sativum) | kg | 30% | 20% | ||||
| 0710 | 0710 22 00 | Beans (Vigna spp., Phaseolus spp.) | kg | 30% | 20% | ||||
| 0710 | 0710 29 00 | Other | |||||||
| 0710 | 0710 30 00 | Spinach, New Zealand spinach and orache spinach (garden spinach) | |||||||
| 0710 | 0710 40 00 | Sweet corn | kg | 30% | |||||
| 0710 | 0710 80 | - | Other vegetables: | ||||||
| 0710 | 0710 80 | 0710 80 10 | --- | Terragon | kg. | 30% | 20% | ||
| 0710 | 0710 80 | 0710 80 90 | --- | Other | kg. | 30% | 20% | ||
| 0711 | VEGETABLES PROVISIONALLY PRESERVED (FOR EXAMPLE, BY SULPHUR DIOXIDE GAS, IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS), BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION | ||||||||
| 0711 | 0711 20 00 |
- |
Olives | Kg | 30% | 20% | |||
| 0711 | 0711 40 00 |
- |
Cucumbers and gherkins | Kg | 30% | 20% | |||
| 0711 | 0711 51 00 |
-- |
Mushrooms of the gensus agaricus | Kg | 30% | 20% | |||
| 0711 | 0711 59 00 |
-- |
Other | Kg | 30% | 20% | |||
| 0711 | 0711 90 |
- |
Other vegetables; mixtures of vegetables: | ||||||
| 0711 | 0711 90 | 0711 90 10 |
--- |
Green pepper in brine | Kg | 30% | 20% | ||
| 0711 | 0711 90 | 0711 90 20 |
--- |
Assorted canned vegetables | Kg | 30% | 20% | ||
| 0711 | 0711 90 | 0711 90 90 |
--- |
Other | Kg | 30% | 20% | ||
| 0712 | DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED | ||||||||
| 0712 | 0712 20 00 | - | Onions | Kg | 30% | 20% | |||
| - | Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles: | ||||||||
| 0712 | 0712 31 00 | -- | Mushrooms of the genus lgaricus | Kg | 30% | 20% | |||
| 0712 | 0712 32 00 | -- | Wood ears (Auricularia spp.) | Kg | 30% | 20% | |||
| 0712 | 0712 33 00 | -- | Jelly fungi (Tremella spp.) | Kg | 30% | 20% | |||
| 0712 | 0712 34 00 | -- | Shiitake (Lentinus edodes) | Kg | 30% | 20% | |||
| 0712 | 0712 39 00 | -- | Other | Kg | 30% | 20% | |||
| 0712 | 0712 90 | - | Other vegetables; mixtures of vegetables: | ||||||
| 0712 | 0712 90 | 0712 90 10 | --- | Asparagus | kg. | 30% | 20% | ||
| 0712 | 0712 90 | 0712 90 20 | --- | Dehydrated garlic powder | kg. | 30% | 20% | ||
| 0712 | 0712 90 | 0712 90 30 | --- | Dehydrated garlic flakes | kg. | 30% | 20% | ||
| 0712 | 0712 90 | 0712 90 40 | --- | Dried garlic | kg. | 30% | 20% | ||
| 0712 | 0712 90 | 0712 90 50 | --- | Marjoram, Oregano | kg. | 30% | 20% | ||
| 0712 | 0712 90 | 0712 90 60 | --- | Potatoes | kg. | 30% | 20% | ||
| 0712 | 0712 90 | 0712 90 90 | --- | Other | kg. | 30% | 20% | ||
| 0713 | DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT | ||||||||
| 0713 | 0713 10 | - | Peas (Pisum sativum): | ||||||
| 0713 | 0713 10 | 0713 10 10 | --- | Yellow peas | kg. | 50% | 40% | ||
| 0713 | 0713 10 | 0713 10 20 | --- | Green peas | kg. | 50% | 40% | ||
| 0713 | 0713 10 | 0713 10 90 | --- | Other | kg. | 50% | 40% | ||
| 0713 | 0713 20 | - | Chickpeas (garbanzos): | ||||||
| 0713 | 0713 20 | 0713 20 10 | --- | Kabuli chana | kg. | 60% | 20% | ||
| 0713 | 0713 20 | 0713 20 20 | --- | Bengal gram (desi chana) | kg. | 60% | 20% | ||
| 0713 | 0713 20 | 0713 20 90 | --- | Other | kg. | 60% | 20% | ||
| 0713 | 0713 31 | -- | Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek | ||||||
| 0713 | 0713 31 | 0713 31 10 | --- | Beans of the species Vigna mungo (L.) Hepper | kg. | 30% | 20% | ||
| 0713 | 0713 31 | 0713 31 90 | --- | Beans of the species Vigna radiata (L.) Wilczek | kg. | 30% | 20% | ||
| 0713 | 0713 32 00 |
-- |
Small red (Adzuki) beans (Phaseolus or Vigna angularis | Kg | 30% | 20% | |||
| 0713 | 0713 33 00 |
-- |
Kidney beans, including white pea beans (Phaseolus vulgaris) | Kg | 30% | 20% | |||
| 0713 | 0713 34 00 |
-- |
Bambara beans (Vigna subterranea or Voandzeia subterranea) | Kg | 30% | 20% | |||
| 0713 | 0713 35 00 |
-- |
Cow peas (Vigna unguiculata) | Kg | 30% | 20% | |||
| 0713 | 0713 39 | -- | Other : | ||||||
| 0713 | 0713 39 | 0713 39 10 | --- | Guar seeds | kg. | 30% | 20% | ||
| 0713 | 0713 39 | 0713 39 90 | --- | Other | kg. | 30% | 20% | ||
| 0713 | 0713 40 00 |
- |
Lentils | Kg | 50% | 20% | |||
| 0713 | 0713 50 00 |
- |
Broad beans (Vicia faba var major) and horse beans (Vicia faba var equina, Vicia faba var minor) | Kg | 30% | 20% | |||
| 0713 | 0713 60 00 |
- |
Bambara beans (Vigna subterranea or Voandzeia subterranea) | Kg | 30% | 20% | |||
| 0713 | 0713 90 | - | Other : | ||||||
| 0713 | 0713 90 | 0713 90 10 | --- | Split | kg. | 30% | 20% | ||
| 0713 | 0713 90 | 0713 90 90 |
--- |
Other | Kg | 30% | 20% | ||
| 0714 | 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 | 0714 10 00 |
- |
Manioc (cassava) | Kg | 30% | 20% | |||
| 0714 | 0714 20 00 |
- |
Sweet potatoes | Kg | 30% | 20% | |||
| 0714 | 0714 30 00 |
- |
Yams (Dioscorea spp.) | Kg | 30% | 20% | |||
| 0714 | 0714 40 00 |
- |
Taro (Colocasia spp.) | Kg | 30% | 20% | |||
| 0714 | 0714 50 00 |
- |
Yautia (Xanthosoma spp.) | Kg | 30% | 20% | |||
| 0714 | 0714 90 | - | Other: | ||||||
| 0714 | 0714 90 | 0714 90 10 | --- | Sago pith | kg. | 30% | 20% | ||
| 0714 | 0714 90 | 0714 90 90 | --- | Other | kg. | 30% | 20% | ||