HSN Code & GST Rate for Dry Fruits & Fruits - Chapter 8

HSN CodesProducts DescriptionRates (%)Export and Import HSN Codes
08Dried makhana, whether or not shelled or peeled5%No Export and Import HSN Codes Prescribed
0801Cashew Nuts, whether or not shelled or peeled, (inserted w.e.f 14/11/2017 : desiccated coconuts5%08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290
0801Brazil nuts, dried, whether or not shelled or peeled12%08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290
0801Coconuts, fresh or dried, whether or not shelled or peeledNIL08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290
0801Brazil nuts, fresh, whether or not shelled or peeledNIL08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290
0802Dried areca nuts, whether or not shelled or peeled5%08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000
0802Dried chestnuts (singhara), whether or not shelled or peeled5%08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000
0802Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]12%08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000
0802Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeledNIL08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000
0802Walnuts, whether or not shelled5%08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000
0803Bananas, including plantains, fresh or driedNIL08031010, 08031090, 08039010, 08039090
0804Mangoes sliced, dried5%08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090
0804Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried12%08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090
0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.NIL08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090
0805Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkins and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.NIL08051000, 08052000, 08054000, 08055000, 08059000
0806Grapes, dried, and raisins5%08061000, 08062010, 08062090
0806Grapes, freshNIL08061000, 08062010, 08062090
0807Melons (including watermelons) and papaws (papayas), fresh.NIL08071100, 08071900, 08072000
0808Apples, pears and quinces, fresh.NIL08081000, 08083000, 08084000
0809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.NIL08091000, 08092100, 08092900, 08093000, 08094000
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.NIL08101000, 08102000, 08103000, 08104000, 08105000, 08106000, 08107000, 08109010, 08109020, 08109030, 08109040, 08109050, 08109060, 08109090
0811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter5%08111010, 08111020, 08111090, 08112010, 08112020, 08112090, 08119010, 08119090
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 consumption5%08121000, 08129010, 08129090
0813Tamarind, dried5%08131000, 08132000, 08133000, 08134010, 08134020, 08134090, 08135010, 08135020
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 (singhara) whether or not shelled or peeled]12%08131000, 08132000, 08133000, 08134010, 08134020, 08134090, 08135010, 08135020
0814Peel of citrus fruit or melons (including watermelons), fresh.NIL08140000
0814Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions5%08140000

Disclaimer

The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.