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Verified Category: Vegetables

HSN Code 0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen

Current GST Rate
0%
Verified ✓
Rate noteRate varies within this heading — 0%: Manioc, arrowroot, salep, Jerusalem artichokes, sweet…; 5%: Manioc, arrowroot, salep, Jerusalem artichokes, sweet…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 0714 specifically identifies manioc, arrowroot, salep, jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen 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 0714 on all Tax Invoices for manioc, arrowroot, salep, jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen
  • 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 0714

"Classifying manioc, arrowroot, salep, jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen 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."