Mandi HSN Codes & GST Rates Finder

If you are a Commission Agent (Arhtiya), trader, or farmer operating in an Indian APMC Mandi, staying compliant with GST regulations is critical. Applying the wrong HSN code or GST rate can lead to compliance issues, penalties, or rejected e-Way bills.

1. Fresh Vegetables (Sabji) - HSN Chapter 07

In general, fresh and chilled vegetables are completely exempt from GST (0%). The government keeps essential daily food items tax-free to protect consumers and farmers. However, if you are trading in frozen, canned, or processed vegetables, GST applies. For example, frozen peas or processed potatoes might attract a 5% GST rate.

2. Fresh Fruits - HSN Chapter 08

Similar to vegetables, fresh fruits are 100% exempt from GST (0%). Whether it is apples from Himachal or bananas from Maharashtra, fresh trade in the Mandi is tax-free. The catch? If you deal in dry fruits (like almonds or walnuts) or sliced/processed fruits, the GST rate jumps to 5% or 12% depending on the packaging and processing level.

3. Cereals, Grains & Pulses (Anaj & Dal) - HSN Chapters 10 & 07

The rules for grains (wheat, rice, maize) and pulses (chana, moong, arhar dal) are heavily dependent on branding and packaging.

• Loose / Unbranded Grains & Pulses: If you sell these loose in the Mandi without a registered brand name, they attract 0% GST.
• Pre-packaged & Labeled: If put into a unit container and bearing a registered brand name, they attract 5% GST.

4. Spices (Masala) & Chillies - HSN Chapter 09

Spices are a massive part of Mandi trade. The GST rate for spices depends on whether they are sold fresh or dried/crushed.

• Fresh Spices (e.g., Fresh Green Chili, Fresh Ginger): These are treated similarly to vegetables and attract 0% GST.
• Dried Spices (e.g., Dry Red Chili, Cumin/Jeera): Dried whole spices or crushed spices generally attract 5% GST.