Chapter 6 of the GST framework covers Vegetable Products, and HSN Code 6042000 specifically identifies Fresh for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Fresh. Tax rates applicable include CGST at Nil, SGST/UTGST at Nil, and IGST at Nil for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 6 – Vegetable Products
Below are related HSN codes from Chapter 6 – Vegetable Products for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Vegetable Products... | 6011000 | Bulbs, Tubers, Tuberous Roots, Corms, Crowns And R... | Nil | Nil | Nil |
| Vegetable Products... | 6012010 | Bulbs, Tubers, Tuberous Roots, Corms, Crowns And R... | Nil | Nil | Nil |
| Vegetable Products... | 6012021 | Bulbs, Tubers, Tuberous Roots, Corms, Crowns And R... | Nil | Nil | Nil |
| Vegetable Products... | 6012022 | Bulbs, Tubers, Tuberous Roots, Corms, Crowns And R... | Nil | Nil | Nil |
| Vegetable Products... | 6012090 | Bulbs, Tubers, Tuberous Roots, Corms, Crowns And R... | Nil | Nil | Nil |
| Vegetable Products... | 6021000 | Other Live Plants (Including Their Roots), Cutting... | Nil | Nil | Nil |
| Vegetable Products... | 6022010 | Other Live Plants (Including Their Roots), Cutting... | Nil | Nil | Nil |
| Vegetable Products... | 6022020 | Other Live Plants (Including Their Roots), Cutting... | Nil | Nil | Nil |
| Vegetable Products... | 6022090 | Other Live Plants (Including Their Roots), Cutting... | Nil | Nil | Nil |
| Vegetable Products... | 6023000 | Other Live Plants (Including Their Roots), Cutting... | Nil | Nil | Nil |
GST Rates for HSN 6042000
The tax structure for Fresh under HSN Code 6042000 follows a dual taxation model. CGST is levied at Nil and SGST/UTGST at Nil for intrastate sales. Interstate transactions attract IGST at Nil. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 6 – Vegetable Products.
Who Should Use HSN Code 6042000?
Any business engaged in supplying Fresh must apply HSN 6042000 on invoices. The Vegetable Products category under Chapter 6 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Entering the Fresh market requires essential registrations. GST registration enables legal tax collection on HSN 6042000 goods. For cross-border trade in Vegetable Products items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Correct HSN Code 6042000 application for Fresh ensures smooth input credit utilization and assessment processes. Track Nil, Nil, and Nil rate changes for Chapter 6 – Vegetable Products through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
Which chapter does HSN Code 6042000 belong to?
HSN Code 6042000 falls under Chapter 6 – Vegetable Products in the GST tariff schedule. This chapter covers various goods including Fresh.
Is IGST applicable on Fresh?
Yes, IGST at Nil is applicable when Fresh is supplied interstate or imported. For local sales within a state, CGST at Nil and SGST/UTGST at Nil apply instead.
Can e-commerce sellers use HSN Code 6042000?
Yes, e-commerce sellers dealing in Fresh must use HSN 6042000 on their invoices. This applies to all online platforms operating under Vegetable Products classification.
How do I start an import business for Vegetable Products goods?
To import goods under Vegetable Products, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.
