HSN Code 0701 — Potatoes
HSN code 0701 covers Potatoes, Fresh or Chilled. Under GST 2.0 (effective 22 September 2025), HSN 0701 (potatoes) is taxed at 5% GST. This code falls under Chapter 07 — Edible vegetables and certain roots and tubers.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 0701 at a glance
| HSN Code | 0701 |
| Description | Potatoes, Fresh or Chilled |
| GST Rate (GST 2.0) | 5% |
| Chapter | Chapter 07 — Edible vegetables and certain roots and tubers |
| Heading | 0701 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
About HSN 0701
HSN heading 0701 covers fresh or chilled potatoes — the everyday tuber sold loose in mandis, in grocery sacks, and through organised retail. It sits in Chapter 07 of the GST tariff, which groups edible vegetables and certain roots and tubers. The scope here is deliberately narrow: potatoes that are simply harvested and kept fresh, or chilled to extend shelf life without altering their basic character. Common varieties traded under this heading include table potatoes like Kufri Jyoti, Kufri Pukhraj and Chandramukhi, plus seed potatoes used by farmers for the next sowing. Once potatoes are frozen, dried, made into flakes, flour or chips, they move out of 0701 and into other headings in Chapter 07, 11 or 20. Under GST 2.0, in force from 22 September 2025, fresh or chilled potatoes attract 5% GST. On a tax invoice this 4-digit heading is enough for sellers with aggregate turnover up to Rs 5 crore on B2B supplies; businesses above that threshold must drill down to the 6-digit sub-heading. The same HSN flows into the GSTR-1 HSN summary and on to e-way bills for inter-state movement. Practical tip: if the potatoes have been peeled, cut and packed under a brand name, re-check the heading before invoicing — processing usually shifts the classification.
Sub-classifications under HSN 0701
4 more specific 6- and 8-digit codes fall under 0701 (potatoes). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 070110 | Seed | 5% |
| 070190 | Other | 5% |
| 07011000 | Seed | 5% |
| 07019000 | Other | 5% |
Frequently Asked Questions
Are frozen or dehydrated potato products also covered under HSN 0701 at 5%?
Do seed potatoes used for sowing also fall under HSN 0701 with 5% GST?
What is the HSN code for potatoes?
What is the GST rate on potatoes?
Which chapter does HSN code 0701 belong to?
Is the HSN code 0701 mandatory on invoices for potatoes?
Related HSN codes in Chapter 07
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