| Field | Controlled position |
|---|---|
| HSN Chapter | 20 |
| Title | Preparations of vegetables, fruit, nuts or other plant parts |
| Section | IV |
| Rate pattern | Prepared, preserved, sweetened and packed goods can differ from fresh Chapter 07/08 goods. |
| Key classification tests | Preparation method; added sugar; preservation; juice/pulp; retail packaging. |
| Prior source status | CONTROLLED CHAPTER MAP - SOURCE CHAIN OPEN |
Current 2025-26 source bridge
The earlier chapter map has been retained only as classification orientation. The rate must now be re-mapped to Notification 09/2025-Central Tax (Rate), Notification 10/2025 for nil/exempt goods, subsequent amendments including Notifications 19/2025 and 01/2026 where relevant, and the corresponding IGST/UTGST/SGST instruments.
Evidence checklist
- Product specification, composition and function
- Manufacturing process and technical literature
- Customs tariff heading and notes
- Packaging, RSP and Legal Metrology status
- End-use and recipient certificate
- Current notification entry and effective date
- Advance ruling or judgment, if relevant
Practical example
A product marketed using a common commercial name is not assigned a rate until its composition, function and tariff heading are matched to the exact current schedule description and exclusions.
Finin2min Q&A
Can an HSN chapter determine the GST rate?
No. The exact heading, description, exclusions, conditions, notification entry and effective date must be matched.
Can a GST Council recommendation be applied directly?
No. Identify the implementing notification and commencement date.
Does a portal rate search replace classification?
No. It is an aid; the tariff, notification and evidence control the legal conclusion.
When should a rate page be indexed?
Only after exact current entry text, amendments, conditions, examples and reviewer approval are complete.
Repository module rate-control rule
HSN identifies a classification candidate; it does not by itself establish the GST rate. After classification, test the exact current rate serial, description, exclusions, exemption notification and transaction date in the GST HSN Rate Finder.
Current goods-rate master: 09/2025-CT(R), as amended by 19/2025-CT(R) and 01/2026-CT(R) with the 6 May 2026 corrigendum. Current exemption master: 10/2025-CT(R).
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Official starting point
- www.gstcouncil.gov.in