Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 0703 specifically identifies onions, garlic, leeks for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 0% + SGST 0%

Inter-State Split

IGST 0%

Compliance Check-list

✓Mention HSN 0703 on all Tax Invoices for onions, garlic, leeks
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 0703

"Classifying onions, garlic, leeks correctly is critical to avoid litigation. While the base rate is 0%, always check for anti-dumping duties if importing, especially under the Vegetables category. AasanKhata automatically monitors these shifts for you."