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HSN Code & GST Rate for Dry Fruits & Fruits - Chapter 8

Online Legal India LogoBy Online Legal India Published On 18 Jan 2025 Category GST

Chapter 8 of the GST tariff outlines the HSN codes and GST rates for dry fruits and fresh fruits. For businesses involved in the sale or trade of these products, understanding these classifications is essential for accurate GST registration and tax compliance. This article simplifies the GST rates and HSN codes to help businesses navigate the regulations with ease.

 

HSN Code/ GST Rate of Goods - Chapter 8

HSN Codes Products Description Rates (%) Export and Import HSN Codes
08 Dried makhana, whether or not shelled or peeled 5% No Export and Import HSN Codes Prescribed
0801 Cashew Nuts, whether or not shelled or peeled, (inserted w.e.f 14/11/2017 : desiccated coconuts 5% 08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290
0801 Brazil nuts, dried, whether or not shelled or peeled 12% 08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290
0801 Coconuts, fresh or dried, whether or not shelled or peeled NIL 08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290
0801 Brazil nuts, fresh, whether or not shelled or peeled NIL 08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290
0802 Dried areca nuts, whether or not shelled or peeled 5% 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000
0802 Dried chestnuts (singhara), whether or not shelled or peeled 5% 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000
0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] 12% 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000
0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled NIL 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000
0802 Walnuts, whether or not shelled 5% 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000
0803 Bananas, including plantains, fresh or dried NIL 08031010, 08031090, 08039010, 08039090
0804 Mangoes sliced, dried 5% 08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090
0804 Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried 12% 08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. NIL 08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090
0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkins and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. NIL 08051000, 08052000, 08054000, 08055000, 08059000
0806 Grapes, dried, and raisins 5% 08061000, 08062010, 08062090
0806 Grapes, fresh NIL 08061000, 08062010, 08062090
0807 Melons (including watermelons) and papaws (papayas), fresh. NIL 08071100, 08071900, 08072000
0808 Apples, pears and quinces, fresh. NIL 08081000, 08083000, 08084000
0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. NIL 08091000, 08092100, 08092900, 08093000, 08094000
0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. NIL 08101000, 08102000, 08103000, 08104000, 08105000, 08106000, 08107000, 08109010, 08109020, 08109030, 08109040, 08109050, 08109060, 08109090
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 5% 08111010, 08111020, 08111090, 08112010, 08112020, 08112090, 08119010, 08119090
0812 Fruit and nuts, provisionally preserved (for example, by Sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 5% 08121000, 08129010, 08129090
0813 Tamarind, dried 5% 08131000, 08132000, 08133000, 08134010, 08134020, 08134090, 08135010, 08135020
0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhara) whether or not shelled or peeled] 12% 08131000, 08132000, 08133000, 08134010, 08134020, 08134090, 08135010, 08135020
0814 Peel of citrus fruit or melons (including watermelons), fresh. NIL 08140000
0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 5% 08140000

 

Disclaimer: The GST rates and HSN codes have been compiled based on the author's best understanding and are subject to periodic updates in line with the prevailing laws. This content is for informational purposes only and does not constitute professional advice or formal recommendations. While care has been taken to ensure accuracy, errors or omissions may still occur. Online Legal India will not be held responsible for any loss or damage resulting from inaccurate or incomplete information in this document.


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