HSN Code and GST Rate for Fruits & Dry Fruits

HSN code refers to the Harmonized system of Nomenclature, which is used for 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 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 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, 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%.

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