HSN Code and GST Rate for Fruits & Dry Fruits
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Fruits & Dry Fruits HSN Code and GST Rate
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 rate on dry fruits, edible fruits and nuts, peel of citrus fruit, melons, and vegetables. Chapter 8 contained dry fruits HSN code in India. For dry fruits HSN code is 0813. 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 rate on dry fruits in India. Dry fruits GST rate are 5%, 12%, or 18%. 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%.
Following are the fruits and dry fruits HSN Code and the applicable GST rate on dry fruits and fruits:
| 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 |
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