GST Rates and HSN Codes of Dry Fruits and Fruits

Chapter 8 – GST Rates and HSN Codes of Dry Fruits and Fruits

The GST rates on Dry Fruits and Fruits are from 0 to 12%. (SGST 2.5% + CSGT 2.5%), 12% (SGST 6% + CGST + 6%), 18% (SGST 9% + CGST 9%). Check the following GST Rate Table.

The HSN Codes are listed from 0801 to 0814 . Check the following GST Rates & HSN Code chart.

GST Rates & HSN Codes of Dry Fruits & Fruits

HSN CodeDescriptionRate (%)Effective From
08Dried 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
528/06/2017
0801Cashewnuts, whether or not shelled or peeled, (inserted w.e.f 14/11/2017 : desiccated coconuts528/06/2017
0801Brazil nuts, dried, whether or not shelled or peeled1228/06/2017
0801Coconuts, fresh or dried, whether or not shelled or peeledNIL28/06/2017
0801Brazil nuts, fresh, whether or not shelled or peeledNIL28/06/2017
0802Dried areca nuts, whether or not shelled or peeled528/06/2017
0802Dried chestnuts (singhada), whether or not shelled or peeled528/06/2017
0802Other 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]1228/06/2017
0802Other 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 peeledNIL28/06/2017
0802Walnuts, whether or not shelled522/09/2017
0803Bananas, including plantains, fresh or driedNIL28/06/2017
0804Mangoes sliced, dried513/10/2017
0804Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried1228/06/2017
0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.NIL28/06/2017
0805Citrus 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.NIL28/06/2017
0806Grapes, dried, and raisins528/06/2017
0806Grapes, freshNIL28/06/2017
0807Melons (including watermelons) and papaws (papayas), fresh.NIL28/06/2017
0808Apples, pears and quinces, fresh.NIL28/06/2017
0809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.NIL28/06/2017
0810Other 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.NIL28/06/2017
0811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter528/06/2017
0812Fruit 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 consumption528/06/2017
0813Tamarind, dried522/09/2017
0813Fruit, 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]1228/06/2017
0814Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions528/06/2017
0814Peel of citrus fruit or melons (including watermelons), fresh.NIL28/06/2017

5 thoughts on “GST Rates and HSN Codes of Dry Fruits and Fruits”

  1. what is the tax rate for Dry fruits gift boxes. Gift box containing a mix of cashew, almond, raisin, dry dates, apricot,walnut. kindly suggest

    Reply

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