Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 2002 specifically identifies tomatoes prepared or preserved otherwise than by vinegar or acetic acid 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 2002 on all Tax Invoices for tomatoes prepared or preserved otherwise than by vinegar or acetic acid
✓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 2002

"Classifying tomatoes prepared or preserved otherwise than by vinegar or acetic acid correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Processed Food category. AasanKhata automatically monitors these shifts for you."