Chapter 8



GST Rate & HSN Code for Fruits & Dry Fruits

Sub-chapter Sub-chapter Name HSN Code HSN Name Rate (%)
801 COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - Coconuts: 8011100 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS : DESICCATED 12
8011210 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS --IN THE INNER SHELL (ENDOCARP): ---FRESH 12
8011220 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS --IN THE INNER SHELL ---DRIED 12
8011290 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS --IN THE INNER SHELL (ENDOCARP)---OTHER 12
8011910 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : FRESH 12
8011920 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : DRIED 12
8011990 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : OTHER 12
8012100 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDBRAZIL NUTS : IN SHELL 12
8012200 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDBRAZIL NUTS : SHELLED 12
8013210 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED CASHEW KERNEL, BROKEN 5% REVERSE CHARGE
8013220 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED SHELLED : CASHEW KERNEL, WHOLE 5% REVERSE CHARGE
8013290 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED OTHER 5% REVERSE CHARGE
802 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - Almonds 8021100 OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELEDALMONDS : IN SHELL OMITTED
8021200 OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELEDALMONDS : SHELLED OMITTED
8022100 OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEE HAZELNUTS OR FILBERTS (CORYLUS SPP.) : IN SHELL OMITTED
8022200 OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEE HAZELNUTS OR FILBERTS (CORYLUS SPP.) : SHELLED OMITTED
8023100 OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELED WALNUTS : IN SHELL OMITTED
8023200 OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELED WALNUTS : SHELLED OMITTED
8024100 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - CHESTNUTS (CASTANEA SPP.) : -- IN SHELL OMITTED
8024200 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - CHESTNUTS (CASTANEA SPP.) : -- SHELLED OMITTED
8025100 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - PISTACHIOS -- IN SHELL OMITTED
8025200 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - PISTACHIOS --SHELLED OMITTED
8026100 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - MACADEMIA NUTS -- IN SHELL OMITTED
8026200 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - MACADEMIA NUTS -- SHELLED OMITTED
8027000 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - KOLA NUTS (COLA SPP.) OMITTED
8028010 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - ARECA NUTS ---WHOLE OMITTED
8028020 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - ARECA NUTS ---SPLIT OMITTED
8028030 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - ARECA NUTS ---GROUND OMITTED
8028090 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - ARECA NUTS ---OTHER OMITTED
8029000 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - OTHER OMITTED
803 BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED 8031010 BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED - PLANTAINS --- CURRY PLANTAIN NIL
8031090 BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED - PLANTAINS --- OTHER NIL
8039010 BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED - OTHER --- BANANAS, FRESH NIL
8039090 BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED - OTHER --- OTHER NIL
804 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED 8041010 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : FRESH (EXCLUDING WET DATES) OMITTED
8041020 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : SOFT (KHAYZUR OR WET DATES) OMITTED
8041030 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : HARD (CHHOHARA OR KHAREK) OMITTED
8041090 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : OTHER OMITTED
8042010 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDFIGS : FRESH OMITTED
8042090 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDFIGS : OTHER OMITTED
8043000 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIED PINEAPPLES OMITTED
8044000 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDAVOCADOS OMITTED
8045010 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : GUAVAS, FRESH OR DRIED OMITTED
8045020 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGOES, FRESH OMITTED
8045030 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGOES, SLICED DRIED OMITTED
8045040 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGO PULP OMITTED
8045090 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIED GUAVAS, MANGOES AND MANGOSTEENS : OTHER OMITTED
805 CITRUS FRUIT, FRESH OR DRIED 8051000 CITRUS FRUIT, FRESH OR DRIED ORANGES OMITTED
8052000 CITRUS FRUIT, FRESH OR DRIED MANDARINS (INCLUDING TANGERINES AND SATSUMAS); CLEMENTINES, WILKINGS AND SIMILAR CITRUS HYBRIDS OMITTED
8054000 CITRUS FRUIT, FRESH OR DRIED - GRAPE FRUIT, INCLUDING POMELOS OMITTED
8055000 CITRUS FRUIT, FRESH OR DRIED LEMON (CITRUS LIMON, CITRUS LIMONUM) AND LIMES (CITRUS AURANTIFOLIA, CITRUS LATIFOLIA) OMITTED
8059000 CITRUS FRUIT, FRESH OR DRIED OTHER OMITTED
806 GRAPES, FRESH OR DRIED 8061000 GRAPES, FRESH OR DRIED FRESH 12
8062010 GRAPES, FRESH OR DRIED DRIED : RAISINS 12
8062090 GRAPES, FRESH OR DRIED DRIED : OTHER 12
807 MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH - Melons (including watermelons) : 8071100 MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESH MELONS (INCLUDING WATERMELONS) : WATER MELONS NIL
8071900 MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESH MELONS (INCLUDING WATERMELONS) : OTHER NIL
8072000 MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESHPAPAWS (PAPAYAS) NIL
808 APPLES, PEARS AND QUINCES, FRESH 8081000 APPLES, PEARS AND QUINCES, FRESHAPPLES NIL
8083000 APPLES, PEARS AND QUINCES, FRESH - PEARS NIL
8084000 APPLES, PEARS AND QUINCES, FRESH - QUINCES NIL
809 APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH 8091000 APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESH APRICOTS NIL
8092100 APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH - CHERRIES -- SOUR CHERRIES (PRUNUS CERASUS) NIL
8092900 APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH - CHERRIES -- OTHER NIL
8093000 APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESH PEACHES, INCLUDING NECTARINE NIL
8094000 APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESHPLUMS AND SLOES NIL
810 OTHER FRUIT, FRESH 8101000 OTHER FRUIT, FRESH STRAWBERRIES OMITTED
8102000 OTHER FRUIT, FRESH RASPBERRIES, BLACKBERRIES, MULBERRIES AND LOGANBERRIES OMITTED
8103000 OTHER FRUIT, FRESH BLACK, WHITE OR RED CURRANTS AND GOOSEBERRIES OMITTED
8104000 OTHER FRUIT, FRESH CRANBERRIES, BILBERRIES AND OTHER FRUITS OF THE GENUS VACCINIUM OMITTED
8105000 OTHER FRUIT, FRESH KIWI FRUIT OMITTED
8106000 OTHER FRUIT, FRESH DURIANS OMITTED
8107000 OTHER FRUIT, FRESH - PERSIMMONS OMITTED
8109010 OTHER FRUIT, FRESH OTHER : POMEGRANATES OMITTED
8109020 OTHER FRUIT, FRESH OTHER : TAMARIND, FRESH OMITTED
8109030 OTHER FRUIT, FRESH OTHER : SAPOTA (CHICO) OMITTED
8109040 OTHER FRUIT, FRESH OTHER : CUSTARD-APPLE (ATA) OMITTED
8109050 OTHER FRUIT, FRESH OTHER : BORE OMITTED
8109060 OTHER FRUIT, FRESH OTHER : LICHI OMITTED
8109090 OTHER FRUIT, FRESH OTHER : OTHER OMITTED
811 FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER 8111010 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 5
8111020 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 5
8111090 FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER STRAWBERRIES : OTHER 5
8112010 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 SUGAR 5
8112020 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 ADDED SUGAR 5
8112090 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 5
8119010 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 5
8119090 FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER OTHER OTHER 5
812 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 8121000 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 5
8129010 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 5
8129090 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 5
813 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER 8131000 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER APRICOTS 12
8132000 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER PRUNES 12
8133000 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER APPLES 12
8134010 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : TAMARIND, DRIED 12
8134020 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : SINGODA WHOLE (WATER NUT) 12
8134090 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : OTHER 12
8135010 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER MIXTURES OF NUTS 12
8135020 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER MIXTURES OF DRIED FRUITS 12
814 PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS 8140000 PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS 5

 

Disclaimer : All rates & codes are best to our latest information. However there may be variations due to Government's latest updates. We are not responsible for any wrong information.