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GST Rate & HSN Code for Edible Fruits and Nuts; Peel of Citrus Fruits or Melons Chapter 8

GST Rate & HSN Code for Chapter 8 – Edible Fruits and Nuts; Peel of Citrus Fruits or Melons

Introduction

GST Rate & HSN Code for Edible Fruits and Nuts, Peel of Citrus Fruits or Melons Chapter 8: Under India’s GST regime, classification of goods using HSN codes plays a crucial role in ensuring accurate tax compliance. Chapter 8 of the HSN code, titled “Edible Fruits and Nuts; Peel of Citrus Fruit or Melons,” covers a wide variety of consumable fruit-based items, including fresh and dried fruits, nuts, and citrus peels. Understanding the applicable GST rates and correct HSN codes for Chapter 8 is vital for businesses dealing in fruit trading, exports, food processing, and retail.

This guide explores the key products under Chapter 8, their respective HSN codes, GST exemptions, and applicable tax slabs. It also includes paragraph-based explanations tailored for featured snippet visibility.


What Does HSN Chapter 8 Include?

HSN Chapter 8 primarily comprises all edible fruits and nuts, both in their fresh and processed forms, along with citrus peels and melon rinds, which are commonly used in food manufacturing and traditional medicine.

Chapter 8 includes fruits such as bananas, apples, grapes, coconuts, cashew nuts, almonds, pistachios, dates, figs, and dried fruits.

The chapter also includes shelled and unshelled nuts, dry fruits, and fruit peels used in the confectionery and flavoring industries.


HSN Codes for Fruits and nuts Under Chapter 8 – List and Description

Below is a summarized classification of HSN codes for fruits and nuts under Chapter 8:

HSN CodeDescription
0801Coconuts, Brazil nuts, cashew nuts
0802Other nuts (almonds, hazelnuts, walnuts, pistachios)
0803Bananas, including plantains
0804Dates, figs, pineapples, avocados, guavas, mangoes
0805Citrus fruits (oranges, lemons, limes, grapefruits)
0806Grapes (fresh or dried)
0807Melons, watermelons, papayas
0808Apples, pears, quinces
0809Apricots, cherries, peaches, plums
0810Strawberries, raspberries, blackberries, blueberries
0811Fruits and nuts (frozen)
0812Dried fruits (excluding nuts)
0813Fruit mixtures and paste
0814Citrus fruit peels and melon rinds

Detailed HSN Codes and Product Description for Fruits and Nuts under Chapter 8 are given below:

HSN CodeHSN Product Description
0801COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – COCONUTS:
08011100COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS : DESICCATED
080112IN THE INNER SHELL (ENDOCARP)
08011210COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS –IN THE INNER SHELL (ENDOCARP): —FRESH
08011220COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS –IN THE INNER SHELL —DRIED
08011290COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS –IN THE INNER SHELL (ENDOCARP)—OTHER
080119OTHER
08011910COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : FRESH
08011920COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : DRIED
08011990COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : OTHER
08012100COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDBRAZIL NUTS : IN SHELL
08012200COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDBRAZIL NUTS : SHELLED
08013100IN SHELL
080132SHELLED
08013210COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED CASHEW KERNEL, BROKEN
08013220COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED SHELLED : CASHEW KERNEL, WHOLE
08013290COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED OTHER
0802OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ALMONDS
08021100OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELEDALMONDS : IN SHELL
08021200OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELEDALMONDS : SHELLED
08022100OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEE HAZELNUTS OR FILBERTS (CORYLUS SPP.) : IN SHELL
08022200OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEE HAZELNUTS OR FILBERTS (CORYLUS SPP.) : SHELLED
08023100OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELED WALNUTS : IN SHELL
08023200OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELED WALNUTS : SHELLED
080241CHESTNUTS
08024100OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – CHESTNUTS (CASTANEA SPP.) : — IN SHELL
080242SHELLED
08024200OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – CHESTNUTS (CASTANEA SPP.) : — SHELLED
080251PISTACHIOS
08025100OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – PISTACHIOS — IN SHELL
080252SHELLED
08025200OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – PISTACHIOS –SHELLED
080261MACADAMIA NUTS
08026100OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – MACADEMIA NUTS — IN SHELL
080262SHELLED
08026200OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – MACADEMIA NUTS — SHELLED
080270KOLA NUTS
08027000OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – KOLA NUTS (COLA SPP.)
080280ARECA NUTS
08028010OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —WHOLE
08028020OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —SPLIT
08028030OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —GROUND
08028090OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —OTHER
080290OTHER
08029000OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – OTHER
08029100PINE NUTS, IN SHELL
08029200PINE NUTS, SHELLED
08029900OTHER
0803BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED
080310PLAINTAINS
08031010BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – PLANTAINS — CURRY PLANTAIN
08031090BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – PLANTAINS — OTHER
080390OTHER
08039010BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – OTHER — BANANAS, FRESH
08039090BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – OTHER — OTHER
0804DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED
080410DATES
08041010DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : FRESH (EXCLUDING WET DATES)
08041020DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : SOFT (KHAYZUR OR WET DATES)
08041030DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : HARD (CHHOHARA OR KHAREK)
08041090DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : OTHER
080420FIGS
08042010DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDFIGS : FRESH
08042090DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDFIGS : OTHER
08043000DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIED PINEAPPLES
08044000DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDAVOCADOS
080450GUAVAS, MANGOES AND MANGOSTEENS
08045010DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : GUAVAS, FRESH OR DRIED
08045020DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGOES, FRESH
08045021ALPHONSO (HAPUS)
08045022BANGANAPALLI
08045023CHAUSA
08045024DASHAERI
08045025LANGLA
08045026KESAR
08045027TOTAPURI
08045028MALLIKA
08045029OTHER
08045030DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGOES, SLICED DRIED
08045040DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGO PULP
08045090DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIED GUAVAS, MANGOES AND MANGOSTEENS : OTHER
0805CITRUS FRUIT, FRESH OR DRIED
08051000CITRUS FRUIT, FRESH OR DRIED ORANGES
08052000CITRUS FRUIT, FRESH OR DRIED MANDARINS (INCLUDING TANGERINES AND SATSUMAS); CLEMENTINES, WILKINGS AND SIMILAR CITRUS HYBRIDS
08052100MANDARINS (INCLUDING TANGERINES AND SATSUMAS)
08052200CLEMENTINES
08052900OTHER
08054000CITRUS FRUIT, FRESH OR DRIED -GRAPEFRUIT AND POMELOS
08055000CITRUS FRUIT, FRESH OR DRIED LEMON (CITRUS LIMON, CITRUS LIMONUM) AND LIMES (CITRUS AURANTIFOLIA, CITRUS LATIFOLIA)
08059000CITRUS FRUIT, FRESH OR DRIED OTHER
0806GRAPES, FRESH OR DRIED
08061000GRAPES, FRESH OR DRIED FRESH
080620DRIED
08062010GRAPES, FRESH OR DRIED DRIED : RAISINS
08062090GRAPES, FRESH OR DRIED DRIED : OTHER
0807MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH – MELONS (INCLUDING WATERMELONS) :
08071100MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESH MELONS (INCLUDING WATERMELONS) : WATER MELONS
080719OTHER
08071900MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESH MELONS (INCLUDING WATERMELONS) : OTHER
08071910MUSK MELONS
08071990OTHER
08072000MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESHPAPAWS (PAPAYAS)
0808APPLES, PEARS AND QUINCES, FRESH
08081000APPLES, PEARS AND QUINCES, FRESHAPPLES
080821SOUR CHERRIES
080829OTHER
080830PEARS
08083000APPLES, PEARS AND QUINCES, FRESH – PEARS
080840QUINCES
08084000APPLES, PEARS AND QUINCES, FRESH – QUINCES
0809APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH
08091000APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESH APRICOTS
080921SOUR CHERRIES
08092100APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH – CHERRIES — SOUR CHERRIES (PRUNUS CERASUS)
080929OTHER
08092900APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH – CHERRIES — OTHER
08093000APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESH PEACHES, INCLUDING NECTARINE
08094000APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESHPLUMS AND SLOES
0810OTHER FRUIT, FRESH
08101000OTHER FRUIT, FRESH STRAWBERRIES
08102000OTHER FRUIT, FRESH RASPBERRIES, BLACKBERRIES, MULBERRIES AND LOGANBERRIES
081030BLAC, WHITE OR RET CURRANTS
08103000OTHER FRUIT, FRESH BLACK, WHITE OR RED CURRANTS AND GOOSEBERRIES
08104000OTHER FRUIT, FRESH CRANBERRIES, BILBERRIES AND OTHER FRUITS OF THE GENUS VACCINIUM
08105000OTHER FRUIT, FRESH KIWI FRUIT
08106000OTHER FRUIT, FRESH DURIANS
081070PERSIMMONS
08107000OTHER FRUIT, FRESH – PERSIMMONS
081090OTHER
08109010OTHER FRUIT, FRESH OTHER : POMEGRANATES
08109020OTHER FRUIT, FRESH OTHER : TAMARIND, FRESH
08109030OTHER FRUIT, FRESH OTHER : SAPOTA (CHICO)
08109040OTHER FRUIT, FRESH OTHER : CUSTARD-APPLE (ATA)
08109050OTHER FRUIT, FRESH OTHER : BORE
08109060OTHER FRUIT, FRESH OTHER : LICHI
08109090OTHER FRUIT, FRESH OTHER : OTHER
0811FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER
081110STRAWBERRIES
08111010FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER STRAWBERRIES : CONTAINING ADDED SUGAR
08111020FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER STRAWBERRIES : NOT CONTAINING ADDED SUGAR
08111090FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER STRAWBERRIES : OTHER
081120RASPBERRIES, BLACKBERRIES, MULBERRIES, LOGANBERRIES, BLACK, WHITE OR RED CURRANTS AND GOOSEBERRIES
08112010FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER RASPBERRIES, BLACKBERRIES, MULBERRIES,LOGANBERRIES, BLACK, WHITE OR RED CURRANTSAND GOOSEBERRIES : CONTAINING ADDED S
08112020FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER RASPBERRIES, BLACKBERRIES, MULBERRIES,LOGANBERRIES, BLACK, WHITE OR RED CURRANTSAND GOOSEBERRIES : NOT CONTAINING ADD
08112090FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER RASPBERRIES, BLACKBERRIES, MULBERRIES,LOGANBERRIES, BLACK, WHITE OR RED CURRANTSAND GOOSEBERRIES : OTHER
081190OTHER
08119010FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER OTHER : CONTAINING ADDED SUGAR
08119090FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER OTHER OTHER
0812FRUIT AND NUTS PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION
08121000FRUIT AND NUTS PROVISIONALLY PRESERVED(FOR EXAMPLE, BY SULPHUR DIOXIDE GAS,IN BRINE, IN SULPHUR WATER OR IN OTHERPRESERVATIVE SOLUTIONS), BUT UNSUITABLEIN THAT STATE FOR IMMEDIATE CONSUMPTIONCHERRIES
081290OTHER
08129010FRUIT AND NUTS PROVISIONALLY PRESERVED(FOR EXAMPLE, BY SULPHUR DIOXIDE GAS,IN BRINE, IN SULPHUR WATER OR IN OTHERPRESERVATIVE SOLUTIONS), BUT UNSUITABLEIN THAT STATE FOR IMMEDIATE CONSUMPTION OTHER : MANGO SLICES IN BRINE
08129090FRUIT AND NUTS PROVISIONALLY PRESERVED(FOR EXAMPLE, BY SULPHUR DIOXIDE GAS,IN BRINE, IN SULPHUR WATER OR IN OTHERPRESERVATIVE SOLUTIONS), BUT UNSUITABLEIN THAT STATE FOR IMMEDIATE CONSUMPTIONOTHER : OTHER
0813FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER
08131000FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER APRICOTS
08132000FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER PRUNES
08133000FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER APPLES
081340OTHER FRUIT
08134010FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : TAMARIND, DRIED
08134020FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : SINGODA WHOLE (WATER NUT)
08134090FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : OTHER
081350MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER
08135010FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER MIXTURES OF NUTS
08135020FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER MIXTURES OF DRIED FRUITS
0814PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS
08140000PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS

GST Rates on Fruits, Nuts and Citrus Peels – Chapter 8

The GST rates for fruits and nuts depend on their state—whether they are fresh, dried, frozen, or packaged. Here’s an overview of applicable tax slabs:

HSN CodeProduct TypeGST Rate
0801 – 0810Fresh fruits and nutsNil
0801, 0802Dried or shelled nuts (almonds, cashews, walnuts)5%
0811Frozen fruits and nuts5%
0812Dried fruits (raisins, dried mangoes, figs)5%
0813Fruit pulps, pastes, purees12%
0814Citrus peel and melon rind5%

📌 Fresh fruits and nuts are exempt from GST, but processed or packaged forms usually attract 5% to 12% GST.


Which Fruits Are GST Exempt?

Many fruits under Chapter 8 are GST-exempt when sold in their natural, fresh, and unpackaged form.

Here are examples of GST-exempt fruits:

  • Fresh bananas, mangoes, and apples
  • Fresh oranges, lemons, and limes
  • Grapes, guavas, melons, and papayas
  • Fresh coconut (whole, green or mature)

Unprocessed, unpackaged fruits meant for direct consumption do not attract any GST.

However, if fruits are frozen, canned, dried, or packed, they are taxable at 5% or 12% GST, depending on their nature and usage.


Are Dry Fruits and Nuts Taxable Under GST?

Yes, dry fruits and nuts are taxed under GST. Even though they originate from fruits, their preservation and processing lead to a different classification.

Here are the GST rates on commonly used dry fruits and nuts:

ItemHSN CodeGST Rate
Cashew nuts (shelled)08015%
Almonds (shelled)08025%
Walnuts08025%
Raisins (dried grapes)08065%
Dried figs and apricots08125%

💡 Dry fruits fall under HSN 0801, 0802, or 0812 depending on the type. All are taxable at 5% GST under normal trade.


HSN Code Compliance for Chapter 8 Products

Correct HSN code usage ensures:

  • Proper classification for GST returns
  • Accuracy in billing/invoicing
  • Eligibility for Input Tax Credit (ITC)
  • Smooth import/export documentation

Turnover-wise HSN Compliance:

  • Businesses with turnover > ₹5 crore: Must declare 4-digit HSN.
  • B2B invoices (regardless of turnover): Require HSN declaration.
  • Exporters/importers: Must use 8-digit HSN codes.

GST Implications on Branded & Packaged Fruits

While fresh, loose fruits are GST-exempt, branded and pre-packaged items may attract GST, even if unprocessed.

For example:

  • Branded dried mango slices: 5% GST
  • Packaged cashew snack mix: 5% or 12% GST
  • Tetra-pack mango puree: 12% GST
  • Packaged coconut powder: 5% GST

⚠️ The presence of branding and packaging changes the tax status even for naturally exempt products.


Export and Import of Chapter 8 Items

India exports large quantities of fruits and dry fruits, especially:

  • Mangoes, bananas, and grapes
  • Cashew nuts, almonds, walnuts
  • Raisins and fruit pulp

Under GST, exports are zero-rated, meaning:

  • No GST is levied on exported goods.
  • Exporters can claim input tax refunds.

Importers, however, must pay IGST at applicable rates during clearance. This is typically 5% for dried fruits and nuts, and nil for fresh fruits (if not packaged).


Use Cases of Chapter 8 Products

Chapter 8 products are crucial across multiple sectors:

  • Agro & Farm Trade – Wholesale of fresh fruits
  • Food Processing Units – Use of dried, frozen, or pureed fruits
  • Retail & Supermarket Chains – Packaged dry fruits and nuts
  • Export Houses – Shipping of premium mangoes, cashews, and citrus fruits
  • Ayurveda & Pharma – Use of fruit peels and citrus extracts

Tips for GST Compliance

  1. Differentiate product states: Fresh vs. dried/frozen/pureed.
  2. Use precise HSN codes on all invoices.
  3. Check brand and packaging status before claiming exemption.
  4. Maintain input-output records for ITC reconciliation.
  5. For exporters, file LUT or pay IGST and claim refund accordingly.

Conclusion

Chapter 8 of the HSN Code covers a wide variety of edible fruits and nuts, which form a vital part of India’s food economy. While most fresh and unbranded items are GST-exempt, value-added products like dried, frozen, or packed fruits and nuts are taxable.

For businesses involved in wholesale, retail, or export of fruits and nuts, understanding the correct HSN code and GST applicability is key to smooth compliance and financial efficiency. As always, staying updated on notifications from the GST Council and periodic changes is essential.


FAQs on GST Rate & HSN Code for Chapter 8 – Fruits and Nuts

1. Are fresh fruits taxable under GST?

No, fresh fruits such as bananas, mangoes, apples, and oranges are exempt from GST when sold in loose, unpackaged form.

2. What is the GST rate for dry fruits like almonds and cashews?

Dry fruits such as cashews, almonds, and raisins attract 5% GST, even if sold loose or packed.

3. Do frozen fruits attract GST?

Yes, frozen fruits fall under HSN 0811 and are taxable at 5% GST, regardless of branding or packaging.

4. Is GST applicable on citrus fruit peel or melon rind?

Yes, dried citrus peels and melon rinds under HSN 0814 are taxable at 5% GST.

5. Can exporters of fruits and nuts claim GST refund?

Yes, exporters can either export under Letter of Undertaking (LUT) without paying GST or export on payment of IGST and claim a GST refund on the input taxes paid.

Manish Aggarwal
Manish Aggarwalhttps://investmentgroww.com
Manish Aggarwal is a Professional Blogger and a Data, Busniess and Finance enthusiast. He open to new opportunities. He writes on education, finance, data etc.
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