HSN Code and GST Rate for Fruits & Dry Fruits

HSN Code List and GST Rate List for Fruits & Dry Fruits – Mangoes, Apples, Guava, Cashew & Nuts

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