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.
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
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.
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.
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.
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!
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!
Hey,
What are the consequences of not mentioning or incorrectly mentioning the HSN Code?
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!
Hey @Prasana_Srinivasan, this tool can help