6049000 is the designated HSN classification for Other, categorized under Chapter 6 – Vegetable Products in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at Nil, SGST/UTGST at Nil for local transactions, and IGST at Nil for interstate supplies. Quantities are measured in kg. for billing purposes.
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 6049000
The tax structure for Other under HSN Code 6049000 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 6049000?
Every entity transacting in Other must quote HSN Code 6049000 on invoices. This includes traders, distributors, and e-commerce sellers operating under Vegetable Products. Chapter 6 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Entering the Other market requires essential registrations. GST registration enables legal tax collection on HSN 6049000 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
Accurate application of HSN Code 6049000 for Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 6 – Vegetable Products should monitor rate updates (Nil, Nil, Nil) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 6049000 for accurate classification of Other.
Yes, registered businesses can claim input tax credit on Other purchases made under HSN 6049000. Ensure your supplier mentions correct HSN code and GST rates (Nil, Nil) on the invoice.
CGST at Nil plus SGST/UTGST at Nil applies when Other is sold within the same state. IGST at Nil is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Other internationally. For domestic trade within Vegetable Products, GST registration is sufficient.