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| Rates (%) | Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 12% | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | 2001 | 20011000, 20019000 |
| 12% | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | 2002 | 20021000, 20029000 |
| 12% | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | 2003 | 20031000, 20039010, 20039090 |
| 12% | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 | 2004 | 20041000, 20049000 |
| 12% | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | 2005 | 20051000, 20052000, 20054000, 20055100, 20055900, 20056000, 20057000, 20058000, 20059100, 20059900 |
| 12% | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) | 2006 | 20060000 |
| 12% | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter | 2007 | 20071000, 20079100, 20079910, 20079920, 20079930, 20079940, 20079990 |
| 12 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Groundnuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits | 2008 | 20081100, 20081910, 20081920, 20081930, 20081940, 20081990, 20082000, 20083010, 20083090, 20084000, 20085000, 20086000, 20087000, 20088000, 20088910, 20088990, 20089100, 20089200, 20089300, 20089911, 20089912, 20089913, 20089914, 20089919, 20089991, 20089992, 20089993, 20089994, 20089999 |
| 12 | Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. | 2009 | 20091100, 20091200, 20091900, 20092100, 20092900, 20093100, 20093900, 20094100, 20094900, 20095000, 20096100, 20096900, 20097100, 20097900, 20098100, 20099000 |