HSN code 0703 is the Customs Tariff heading for onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled, in Chapter 7 (Edible vegetables and certain roots and tubers). Goods of this heading covered by the entry below are nil-rated: no GST is charged. Rates are from 10/2025-Central Tax (Rate) or 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 0703
These are the entries of the current GST rate notifications whose column (2) names heading 0703 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 0703 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled | Nil (0%) | 10/2025-CT(R), S. No. 29 |
Goods of heading 0703 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
Chapter 7 entries that can also apply
These entries name the whole of Chapter 7 in column (2), so they reach every heading of the chapter, including 0703, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 07 | Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower | 5% | 9/2025-CT(R), Schedule I, S. No. 19 |
| 07, 09 or 10 | All goods of seed quality | Nil (0%) | 10/2025-CT(R), S. No. 56 |
CGST, SGST and IGST split for HSN 0703
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
| 5% | 2.5% | 2.5% | 5% |
Worked example: a ₹1,000 sale under HSN 0703
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 0703
Seed quality
The rate can depend on whether the goods are "of seed quality". Goods of seed quality fall under the nil-rated entry of Notification 10/2025-Central Tax (Rate) where it names them; the same goods sold for consumption or processing fall under the taxable entry.
Fresh or chilled versus frozen or processed
The notifications separate goods that are "fresh or chilled" from goods that are frozen, dried or otherwise preserved, and then by whether they are pre-packaged and labelled. Check the physical state of the goods on the date of supply before choosing the entry.
Billing nil-rated goods of HSN 0703
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 0703 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (0703) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Common products under HSN 0703
- HSN code for onions and fresh vegetables: Nil (0%)
Other headings in Chapter 7
Chapter 7 of the Customs Tariff is Edible vegetables and certain roots and tubers. This list has 14 of its headings, each with its own page. See all Chapter 7 headings.
- HSN 0701: Potatoes, fresh or chilled (nil)
- HSN 0702: Tomatoes, fresh or chilled (nil)
- HSN 0704: Cabbages, cauliflowers, kohlrabi (nil)
- HSN 0705: Lettuce and chicory (nil)
- HSN 0706: Carrots, turnips, salad beetroot (nil)
- HSN 0707: Cucumbers or gherkins (nil)
- HSN 0708: Leguminous vegetables (nil)
- HSN 0709: Other vegetables, fresh or chilled (nil)
- HSN 0710: Vegetables, frozen (nil)
- HSN 0711: Vegetables provisionally preserved (nil)
- HSN 0712: Dried vegetables, whole, cut (nil)
- HSN 0713: Dried leguminous vegetables (nil or 5%)