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Chapter 8: GST Rates and HSN codes for Fruits and Dry Fruits

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Chapter 8
GST
HSN Codes & GST Rates
Last updated on April 26th, 2021

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 and Dry Fruits are mentioned in chapter 34.

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The table given below comprises of the GST rates and HSN codes for Fruits and Dry Fruits.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

0814

Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

5

28/06/2017

 

8140000

0814

Peel of citrus fruit or melons (including watermelons), fresh.

NIL

28/06/2017

 

8140000

0801

Cashewnuts, whether or not shelled or peeled, (inserted w.e.f 14/11/2017 : desiccated coconuts

5

28/06/2017

 

08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290

0801

Brazil nuts, dried, whether or not shelled or peeled

12

28/06/2017

 

08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290

0801

Coconuts, fresh or dried, whether or not shelled or peeled

NIL

28/06/2017

 

08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290

0801

Brazil nuts, fresh, whether or not shelled or peeled

NIL

28/06/2017

 

08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290

0802

Dried areca nuts, whether or not shelled or peeled

5

28/06/2017

 

08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000

0802

Dried chestnuts (singhada), whether or not shelled or peeled

5

28/06/2017

 

08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000

0802

Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazel nuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]

12

28/06/2017

 

08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000

0802

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

NIL

28/06/2017

 

08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000

0802

Walnuts, whether or not shelled

5

22/09/2017

 

08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000

0803

Bananas, including plantains, fresh or dried

NIL

28/06/2017

 

08031010, 08031090, 08039010, 08039090

0804

Mangoes sliced, dried

5

13/10/2017

 

08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090

0804

Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried

12

28/06/2017

 

08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090

0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.

NIL

28/06/2017

 

08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090

0805

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.

NIL

28/06/2017

 

08051000, 08052000, 08054000, 08055000, 08059000

0806

Grapes, dried, and raisins

5

28/06/2017

 

08061000, 08062010, 08062090

0806

Grapes, fresh

NIL

28/06/2017

 

08061000, 08062010, 08062090

0807

Melons (including watermelons) and papaws (papayas), fresh.

NIL

28/06/2017

 

08071100, 08071900, 08072000

0808

Apples, pears and quinces, fresh.

NIL

28/06/2017

 

08081000, 08083000, 08084000

0809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

NIL

28/06/2017

 

08091000, 08092100, 08092900, 08093000, 08094000

0810

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.

NIL

28/06/2017

 

08101000, 08102000, 08103000, 08104000, 08105000, 08106000, 08107000, 08109010, 08109020, 08109030, 08109040, 08109050, 08109060, 08109090

0811

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter

5

28/06/2017

 

08111010, 08111020, 08111090, 08112010, 08112020, 08112090, 08119010, 08119090

0812

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

28/06/2017

 

08121000, 08129010, 08129090

0813

Tamarind, dried

5

22/09/2017

 

08131000, 08132000, 08133000, 08134010, 08134020, 08134090, 08135010, 08135020

0813

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 pelled]

12

28/06/2017

 

08131000, 08132000, 08133000, 08134010, 08134020, 08134090, 08135010, 08135020

08

Dried makhana, whether or not shelled or peeled (inserted w.e.f : 14/11/2017 : put up in unit container and,-

(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

5

28/06/2017

   

 

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 HSN code mandatory in an invoice?

It is a mandatory requirement under GST to mention HSN/ SAC code in the GST invoice. HSN code is mandatory for all, except with a turnover less than 1.5 Cr in a financial year and a taxpayer who have done GST Registration under the composition scheme.

Who needs an 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.

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.

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

Continue the conversation on TaxQ&A

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