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Verified Category: Vegetable Products

HSN Code 1401

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached

Current GST Rate
5%
Verified ✓
Rate noteRate varies within this heading — 0%: Sal leaves, siali leaves, sisal leaves, sabai grass; 5%: Vegetable materials of a kind used primarily for…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 1401 specifically identifies vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 2.5% + SGST 2.5%
Inter-State Split
IGST 5%

Compliance Check-list

  • Mention HSN 1401 on all Tax Invoices for vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached
  • 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 1401

"Classifying vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Vegetable Products category. AasanKhata automatically monitors these shifts for you."