HSN Code and GST Rate for Fruits & Dry Fruits

Prakash Matre
Prakash Matre at April 29, 2022
HSN Code and GST Rate for Fruits & Dry Fruits

HSN Code and GST Rate for Fruits & Dry Fruits

HSN code refers to the Harmonized System of Nomenclature, which is used for the classification of various categories of goods and services under the Goods and Service Act. In India, 6-digit HSN codes were used to classify commodities for customs and central excise. Later on, two more digits were added to make the classification more accurate. Now it is an 8-digit unique code.

Chapter 8 of the GST act contains the provisions and GST rates related with edible fruits and nuts, peel of citrus fruit or melons and vegetables. Chapter 8 contained dry fruits HSN code and HSN code for dry fruits. The HSN code 801 relates with Coconuts, Brazil nuts and cashew Nuts, Fresh or dried, whether or not shelled or peeled coconuts. 802 HSN code relates with Nuts other than above mentioned in 801 HSN code, fresh or dry food HSN code, whether or not shelled or peeled almonds.

To summarise, Chapter 8 defines GST on dry fruits. Say for example, the Kaju HSN code and GST Rate For HSN 0800 of Dried makhana, whether or not shelled or peeled is 5%. The Makhana HSN code 8 digit here is 08013100. Note:- Calculation of IGST,CGST & SGST.

  • IGST= GST Rate.

Ex. GST Rate 12% then IGST will be 12%.

  • CGST is half of the GST Rate.

Ex. GST Rate 12% then CGST will be 6%.

  • SGST is half of the GST Rate.

Ex. GST Rate 12% then CGST will be 6%.

This article will provide important HSN codes and GST rates like dry fruits GST rate, almond GST rate, cashew HSN code, date HSN code and GST rate, cashew GST rate, walnut HSN code and GST rate and much more.

HSN Code Description GST Rate IGST CGST SGST CESS
801 Cashew nuts, whether or not shelled or peeled, desiccated coconuts 5 5 2.5 2.5 0
802 Dried areca nuts, whether or not shelled or peeled 5 5 2.5 2.5 0
0802, 0813 Dried chestnuts (singhada), whether or not shelled or peeled 5 5 2.5 2.5 0
802 Walnuts, whether or not shelled. 5 5 2.5 2.5 0
8 Dried makhana, whether or not shelled or peeled other than those put up in unit container and,- 0 0 0 0 0
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]
804 Mangoes sliced, dried. 5 5 2.5 2.5 0
806 Grapes, dried, and raisins 5 5 2.5 2.5 0
811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 5 5 2.5 2.5 0
812 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 5 2.5 2.5 0
813 Tamarind, dried. 5 5 2.5 2.5 0
814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 5 5 2.5 2.5 0
801 Brazil nuts, dried, whether or not shelled or peeled 12 12 6 6 0
802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] 12 12 6 6 0
804 Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried 12 12 6 6 0
805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried 12 12 6 6 0
813 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 (singhada) whether or not shelled or peeled 12 12 6 6 0
801 Coconuts, fresh or dried, whether or not shelled or peeled 0 0 0 0 0
801 Brazil nuts, fresh, whether or not shelled or peeled 0 0 0 0 0
802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled 0 0 0 0 0
803 Bananas, including plantains, fresh or dried 0 0 0 0 0
804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 0 0 0 0 0
805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. 0 0 0 0 0
806 Grapes, fresh 0 0 0 0 0
807 Melons (including watermelons) and papaws (papayas), fresh. 0 0 0 0 0
808 Apples, pears and quinces, fresh. 0 0 0 0 0
809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 0 0 0 0 0
810 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. 0 0 0 0 0
814 Peel of citrus fruit or melons (including watermelons), fresh. 0 0 0 0 0

If you could not find the HSN code and GST rates, use our online HSN code search tool.

How useful was this post?
Click on a star to rate it!
Average rating 4.52 / 5. Vote count: 150

Search Your interest

You can also get latest updates on Whatsapp!

Browse other topics

Billzo - Billing E-way Bill GST App
With our Billzo - Billing E-way Bill GST App, you can rapidly produce and track sales orders using bill maker, invoice creator, and e-way bill maker. Explore Now!
Check out other Similar Posts
No Data found
No articles found