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 Code | Description |
|---|---|
| 0801 | Coconuts, Brazil nuts, cashew nuts |
| 0802 | Other nuts (almonds, hazelnuts, walnuts, pistachios) |
| 0803 | Bananas, including plantains |
| 0804 | Dates, figs, pineapples, avocados, guavas, mangoes |
| 0805 | Citrus fruits (oranges, lemons, limes, grapefruits) |
| 0806 | Grapes (fresh or dried) |
| 0807 | Melons, watermelons, papayas |
| 0808 | Apples, pears, quinces |
| 0809 | Apricots, cherries, peaches, plums |
| 0810 | Strawberries, raspberries, blackberries, blueberries |
| 0811 | Fruits and nuts (frozen) |
| 0812 | Dried fruits (excluding nuts) |
| 0813 | Fruit mixtures and paste |
| 0814 | Citrus fruit peels and melon rinds |
Detailed HSN Codes and Product Description for Fruits and Nuts under Chapter 8 are given below:
| HSN Code | HSN Product Description |
|---|---|
| 0801 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – COCONUTS: |
| 08011100 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS : DESICCATED |
| 080112 | IN THE INNER SHELL (ENDOCARP) |
| 08011210 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS –IN THE INNER SHELL (ENDOCARP): —FRESH |
| 08011220 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS –IN THE INNER SHELL —DRIED |
| 08011290 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS –IN THE INNER SHELL (ENDOCARP)—OTHER |
| 080119 | OTHER |
| 08011910 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : FRESH |
| 08011920 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : DRIED |
| 08011990 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : OTHER |
| 08012100 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDBRAZIL NUTS : IN SHELL |
| 08012200 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDBRAZIL NUTS : SHELLED |
| 08013100 | IN SHELL |
| 080132 | SHELLED |
| 08013210 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED CASHEW KERNEL, BROKEN |
| 08013220 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED SHELLED : CASHEW KERNEL, WHOLE |
| 08013290 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED OTHER |
| 0802 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ALMONDS |
| 08021100 | OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELEDALMONDS : IN SHELL |
| 08021200 | OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELEDALMONDS : SHELLED |
| 08022100 | OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEE HAZELNUTS OR FILBERTS (CORYLUS SPP.) : IN SHELL |
| 08022200 | OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEE HAZELNUTS OR FILBERTS (CORYLUS SPP.) : SHELLED |
| 08023100 | OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELED WALNUTS : IN SHELL |
| 08023200 | OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELED WALNUTS : SHELLED |
| 080241 | CHESTNUTS |
| 08024100 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – CHESTNUTS (CASTANEA SPP.) : — IN SHELL |
| 080242 | SHELLED |
| 08024200 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – CHESTNUTS (CASTANEA SPP.) : — SHELLED |
| 080251 | PISTACHIOS |
| 08025100 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – PISTACHIOS — IN SHELL |
| 080252 | SHELLED |
| 08025200 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – PISTACHIOS –SHELLED |
| 080261 | MACADAMIA NUTS |
| 08026100 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – MACADEMIA NUTS — IN SHELL |
| 080262 | SHELLED |
| 08026200 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – MACADEMIA NUTS — SHELLED |
| 080270 | KOLA NUTS |
| 08027000 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – KOLA NUTS (COLA SPP.) |
| 080280 | ARECA NUTS |
| 08028010 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —WHOLE |
| 08028020 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —SPLIT |
| 08028030 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —GROUND |
| 08028090 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —OTHER |
| 080290 | OTHER |
| 08029000 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – OTHER |
| 08029100 | PINE NUTS, IN SHELL |
| 08029200 | PINE NUTS, SHELLED |
| 08029900 | OTHER |
| 0803 | BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED |
| 080310 | PLAINTAINS |
| 08031010 | BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – PLANTAINS — CURRY PLANTAIN |
| 08031090 | BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – PLANTAINS — OTHER |
| 080390 | OTHER |
| 08039010 | BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – OTHER — BANANAS, FRESH |
| 08039090 | BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – OTHER — OTHER |
| 0804 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED |
| 080410 | DATES |
| 08041010 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : FRESH (EXCLUDING WET DATES) |
| 08041020 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : SOFT (KHAYZUR OR WET DATES) |
| 08041030 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : HARD (CHHOHARA OR KHAREK) |
| 08041090 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : OTHER |
| 080420 | FIGS |
| 08042010 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDFIGS : FRESH |
| 08042090 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDFIGS : OTHER |
| 08043000 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIED PINEAPPLES |
| 08044000 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDAVOCADOS |
| 080450 | GUAVAS, MANGOES AND MANGOSTEENS |
| 08045010 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : GUAVAS, FRESH OR DRIED |
| 08045020 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGOES, FRESH |
| 08045021 | ALPHONSO (HAPUS) |
| 08045022 | BANGANAPALLI |
| 08045023 | CHAUSA |
| 08045024 | DASHAERI |
| 08045025 | LANGLA |
| 08045026 | KESAR |
| 08045027 | TOTAPURI |
| 08045028 | MALLIKA |
| 08045029 | OTHER |
| 08045030 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGOES, SLICED DRIED |
| 08045040 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGO PULP |
| 08045090 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIED GUAVAS, MANGOES AND MANGOSTEENS : OTHER |
| 0805 | CITRUS FRUIT, FRESH OR DRIED |
| 08051000 | CITRUS FRUIT, FRESH OR DRIED ORANGES |
| 08052000 | CITRUS FRUIT, FRESH OR DRIED MANDARINS (INCLUDING TANGERINES AND SATSUMAS); CLEMENTINES, WILKINGS AND SIMILAR CITRUS HYBRIDS |
| 08052100 | MANDARINS (INCLUDING TANGERINES AND SATSUMAS) |
| 08052200 | CLEMENTINES |
| 08052900 | OTHER |
| 08054000 | CITRUS FRUIT, FRESH OR DRIED -GRAPEFRUIT AND POMELOS |
| 08055000 | CITRUS FRUIT, FRESH OR DRIED LEMON (CITRUS LIMON, CITRUS LIMONUM) AND LIMES (CITRUS AURANTIFOLIA, CITRUS LATIFOLIA) |
| 08059000 | CITRUS FRUIT, FRESH OR DRIED OTHER |
| 0806 | GRAPES, FRESH OR DRIED |
| 08061000 | GRAPES, FRESH OR DRIED FRESH |
| 080620 | DRIED |
| 08062010 | GRAPES, FRESH OR DRIED DRIED : RAISINS |
| 08062090 | GRAPES, FRESH OR DRIED DRIED : OTHER |
| 0807 | MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH – MELONS (INCLUDING WATERMELONS) : |
| 08071100 | MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESH MELONS (INCLUDING WATERMELONS) : WATER MELONS |
| 080719 | OTHER |
| 08071900 | MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESH MELONS (INCLUDING WATERMELONS) : OTHER |
| 08071910 | MUSK MELONS |
| 08071990 | OTHER |
| 08072000 | MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESHPAPAWS (PAPAYAS) |
| 0808 | APPLES, PEARS AND QUINCES, FRESH |
| 08081000 | APPLES, PEARS AND QUINCES, FRESHAPPLES |
| 080821 | SOUR CHERRIES |
| 080829 | OTHER |
| 080830 | PEARS |
| 08083000 | APPLES, PEARS AND QUINCES, FRESH – PEARS |
| 080840 | QUINCES |
| 08084000 | APPLES, PEARS AND QUINCES, FRESH – QUINCES |
| 0809 | APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH |
| 08091000 | APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESH APRICOTS |
| 080921 | SOUR CHERRIES |
| 08092100 | APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH – CHERRIES — SOUR CHERRIES (PRUNUS CERASUS) |
| 080929 | OTHER |
| 08092900 | APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH – CHERRIES — OTHER |
| 08093000 | APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESH PEACHES, INCLUDING NECTARINE |
| 08094000 | APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESHPLUMS AND SLOES |
| 0810 | OTHER FRUIT, FRESH |
| 08101000 | OTHER FRUIT, FRESH STRAWBERRIES |
| 08102000 | OTHER FRUIT, FRESH RASPBERRIES, BLACKBERRIES, MULBERRIES AND LOGANBERRIES |
| 081030 | BLAC, WHITE OR RET CURRANTS |
| 08103000 | OTHER FRUIT, FRESH BLACK, WHITE OR RED CURRANTS AND GOOSEBERRIES |
| 08104000 | OTHER FRUIT, FRESH CRANBERRIES, BILBERRIES AND OTHER FRUITS OF THE GENUS VACCINIUM |
| 08105000 | OTHER FRUIT, FRESH KIWI FRUIT |
| 08106000 | OTHER FRUIT, FRESH DURIANS |
| 081070 | PERSIMMONS |
| 08107000 | OTHER FRUIT, FRESH – PERSIMMONS |
| 081090 | OTHER |
| 08109010 | OTHER FRUIT, FRESH OTHER : POMEGRANATES |
| 08109020 | OTHER FRUIT, FRESH OTHER : TAMARIND, FRESH |
| 08109030 | OTHER FRUIT, FRESH OTHER : SAPOTA (CHICO) |
| 08109040 | OTHER FRUIT, FRESH OTHER : CUSTARD-APPLE (ATA) |
| 08109050 | OTHER FRUIT, FRESH OTHER : BORE |
| 08109060 | OTHER FRUIT, FRESH OTHER : LICHI |
| 08109090 | OTHER FRUIT, FRESH OTHER : OTHER |
| 0811 | FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER |
| 081110 | STRAWBERRIES |
| 08111010 | FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER STRAWBERRIES : CONTAINING ADDED SUGAR |
| 08111020 | FRUIT 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 |
| 08111090 | FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER STRAWBERRIES : OTHER |
| 081120 | RASPBERRIES, BLACKBERRIES, MULBERRIES, LOGANBERRIES, BLACK, WHITE OR RED CURRANTS AND GOOSEBERRIES |
| 08112010 | FRUIT 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 |
| 08112020 | FRUIT 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 |
| 08112090 | FRUIT 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 |
| 081190 | OTHER |
| 08119010 | FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER OTHER : CONTAINING ADDED SUGAR |
| 08119090 | FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER OTHER OTHER |
| 0812 | FRUIT AND NUTS PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION |
| 08121000 | FRUIT 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 |
| 081290 | OTHER |
| 08129010 | FRUIT 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 |
| 08129090 | FRUIT 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 |
| 0813 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER |
| 08131000 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER APRICOTS |
| 08132000 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER PRUNES |
| 08133000 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER APPLES |
| 081340 | OTHER FRUIT |
| 08134010 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : TAMARIND, DRIED |
| 08134020 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : SINGODA WHOLE (WATER NUT) |
| 08134090 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : OTHER |
| 081350 | MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER |
| 08135010 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER MIXTURES OF NUTS |
| 08135020 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER MIXTURES OF DRIED FRUITS |
| 0814 | PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS |
| 08140000 | PEEL 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 Code | Product Type | GST Rate |
|---|---|---|
| 0801 – 0810 | Fresh fruits and nuts | Nil |
| 0801, 0802 | Dried or shelled nuts (almonds, cashews, walnuts) | 5% |
| 0811 | Frozen fruits and nuts | 5% |
| 0812 | Dried fruits (raisins, dried mangoes, figs) | 5% |
| 0813 | Fruit pulps, pastes, purees | 12% |
| 0814 | Citrus peel and melon rind | 5% |
📌 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:
| Item | HSN Code | GST Rate |
|---|---|---|
| Cashew nuts (shelled) | 0801 | 5% |
| Almonds (shelled) | 0802 | 5% |
| Walnuts | 0802 | 5% |
| Raisins (dried grapes) | 0806 | 5% |
| Dried figs and apricots | 0812 | 5% |
💡 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
- Differentiate product states: Fresh vs. dried/frozen/pureed.
- Use precise HSN codes on all invoices.
- Check brand and packaging status before claiming exemption.
- Maintain input-output records for ITC reconciliation.
- 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.
