Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 2004 specifically identifies other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 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 2004 on all Tax Invoices for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
✓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 2004

"Classifying other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 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."