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.
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
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.
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.
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.
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