Chapter 20: GST Rates and HSN codes for Fruits, Nuts & Juices.

HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Fruits, Nuts & Juices are mentioned in chapter 20.

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The table given below comprises of the GST rates and HSN codes for Fruits, Nuts & Juices.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)

12

28/06/2017

 

20060000

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

12

28/06/2017

 

20011000, 20019000

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

12

28/06/2017

 

20021000, 20029000

2003

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

12

28/06/2017

 

20031000, 20039010, 20039090

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006

12

28/06/2017

 

20041000, 20049000

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006

12

28/06/2017

 

20051000, 20052000, 20054000, 20055100, 20055900, 20056000, 20057000, 20058000, 20059100, 20059900

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

12

28/06/2017

 

20071000, 20079100, 20079910, 20079920, 20079930, 20079940, 20079990

2008

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Groundnuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits

12

28/06/2017

 

20081100, 20081910, 20081920, 20081930, 20081940, 20081990, 20082000, 20083010, 20083090, 20084000, 20085000, 20086000, 20087000, 20088000, 20088910, 20088990, 20089100, 20089200, 20089300, 20089911, 20089912, 20089913, 20089914, 20089919, 20089991, 20089992, 20089993, 20089994, 20089999

2009

Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.

12

28/06/2017

 

20091100, 20091200, 20091900, 20092100, 20092900, 20093100, 20093900, 20094100, 20094900, 20095000, 20096100, 20096900, 20097100, 20097900, 20098100, 20099000

Disclaimer

The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.

FAQs

Is there GST on fruit juice?

GST Rate for Juices
Non-alcoholic toddy and neera get exempt from GST. On the other hand, 12% of GST applies to the following types of drinks: Soya milk drinks. Fruit pulp or fruit juice based drinks.

What is GST Rate for Fruits & Nuts?

GST Rate for Fruits & Nuts is 12% as mentioned in chapter 20 as per the 31st GST council meeting which was held on 22nd December 2018.

Who needs a HSN code?

Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.

Got Questions? Ask Away!

  1. Hey @HarishMehta

    From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.

    Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.

    Hope this helps!

  2. Hey @Dia_malhotra

    Let’s take an example of Cocoa powder to calculate the GST using the HSN code.

    Cocoa Powder per Kg = INR1,000.
    HSN Code = 18 05 00 00
    GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
    Therefore, GST = INR180

    Hope this helps!

  3. Hey,

    What are the consequences of not mentioning or incorrectly mentioning the HSN Code?

  4. Hey @SonalYadav

    It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.

    Hope this helps!

  5. Hey @Prasana_Srinivasan, this tool can help

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