IndiaFilings » Learn » HSN Code and GST Rate for Juices, Ketchup and Jam

HSN Code and GST Rate for Juices, Ketchup and Jam

HSN Code and GST Rate for Juices, Ketchup and Jam

Chapter 20 of the HSN code contains items like juices, ketchup, jams and preparations of vegetables, fruits, nuts or other parts of plant. Chapter 20 of the HSN code does not cover:

  • Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 07, 08, or 11;
  • Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, mollusks or other aquatic invertebrates, or any combination thereof (Chapter 16);
  • Bakers’ wares and other products of heading 1905; or
  • Homogenized composite food preparations of heading 2104.

Also, headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806). Further, headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 07 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 08) which have been prepared or preserved by processes other than those referred to in Note 1(a).

Tomato juice the dry weight content of which is 7% or more is to be classified in heading 2002.

For the purpose of heading 2007, the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

For the purpose of heading 2009, the expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% volume.

HSN Code

HSN Item Description Import Policy Policy Conditions GST Rate in Percentage
2001 VEGETABLES, FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, PREPARED OR PRESERVED BY VINEGAR OR ACETIC ACID
2001 10 00 Cucumbers and gherkins Free 18
2001 90 00 Other Free 18
2002 TOMATOES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID
2002 10 00 Tomatoes, whole or in pieces Free 18
2002 90 00 Other Free 18
2003 MUSHROOMS AND TRUFFLES, PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID
2003 10 00 Mushrooms of the genus Agaricus Free 18
Other:
2003 90 10 Truffles Free 18
2003 90 90 Other Free 18
2004 OTHER VEGETABLES PREPARED OR
PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, FROZEN, OTHER THAN PRODUCTS OF HEADING 2006
2004 10 00 Potatoes Free 18
2004 90 00 Other vegetables and mixtures of vegetables Free 18
2005 OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF HEADING 2006
2005 10 00 Homogenised vegetables Free 18
2005 20 00 Potatoes Free 18
2005 40 00 Peas (pisum, sativum) Free 18
Beans (Vigna spp. Phaseolus spp.):
2005 51 00 Beans, shelled Free 18
2005 59 00 Other Free 18
2005 60 00 Asparagus Free 18
2005 70 00 Olives Free 18
2005 80 00 Sweet corn (Zea mays var. saccharata) Free 18
Other vegetables and mixtures of vegetables:
2005 91 00 Bamboo shoots Free 18
2005 99 00 Other Free 18
2006 00 00 Vegetables, fruits, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallized) Free 18
2007 JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES, OBTAINED BY COOKING, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER
2007 10 00 Homogenised preparations Free 18
Other :
2007 91 00 Citrus fruit Free 18
2007 99 Other:
2007 99 10 Mango Free 18
2007 99 20 Guava Free 18
2007 99 30 Pine apple Free 18
2007 99 40 Apple Free 18
2007 99 90 Other Free 18
2008 FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, OTHERWISE PREPARED OR PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR SPIRIT, NOT ELSEWHERE SPECIFIED OR INCLUDED
Nuts, ground-nuts and other seeds, whether or not mixed together:
2008 11 00 Ground-nuts Free 18
2008 19 Other, including mixtures:
2008 19 10 Cashew nut, roasted, salted or roasted and salted Free 18
2008 19 20 Other roasted nuts and seeds Free 18
2008 19 30 Other Nuts, otherwise prepared or preserved Free 18
2008 19 40 Other roasted and fried vegetable products Free 18
2008 19 90 Other Free 18
2008 20 00 Pineapples Free 18
2008 30 Citrus fruit:
2008 30 10 Orange Free 18
2008 30 90 Other Free 18
2008 40 00 Pears Free 18
2008 50 00 Apricots Free 18
2008 60 00 Cherries Free 18
2008 70 00 Peaches, including nectarines Free 18
2008 80 00 Strawberries Free 18
Other, including mixtures other than those of sub-heading 2008 19:
2008 91 00 Palm hearts Free 18
2008 93 00 Cranberries (Vaccinium macrocarpon,Vaccinium oxycoccos Vaccinium vitis-idaea) Free 18
2008 97 00 Mixtures Free 18
2008 99 Other:
Squash:
2008 99 11 Mango Free 18
2008 99 12 Lemon Free 18
2008 99 13 Orange Free 18
2008 99 14 Pineapple Free 18
2008 99 19 Other Free 18
Other:
2008 99 91 Fruit cocktail Free 18
2008 99 92 Grapes Free 18
2008 99 93 Apples Free 18
2008 99 94 Guava Free 18
2008 99 99 Other Free 18
2009 FRUIT JUICES (INCLUDING GRAPE MUST) AND VEGETABLE JUICES, UNFERMENTED AND NOT CONTAINING ADDED SPIRIT, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER
Orange juice:
2009 11 00 Frozen Free 12
2009 12 00 Not frozen, of a Brix value not exceeding 20 Free 12
2009 19 00 Other Free 12
Grapefruit (including pomelo) juice:
2009 21 00 Of a Brix value not exceeding 20 Free 12
2009 29 00 Other Free 12
Juice of any other single citrus fruit:
2009 31 00 Of a Brix value not exceeding 20 Free 12
2009 39 00 Other Free 12
Pineapple juice:
2009 41 00 Of a Brix value not exceeding 20 Free 12
2009 49 00 Other Free 12
2009 50 00 Tomato juice Free 12
Grape juice (including grape must):
2009 61 00 Of a Brix value not exceeding 30 Free 12
2009 69 00 Other Free 12
Apple juice:
2009 71 00 Of a Brix value not exceeding 20 Free 12
2009 79 00 Other Free 12
Juice of any other single fruit or vegetable:
2009 81 00 Cranberry (Vaccinium macrocarpon, Vaccinium Oxycoccos Vaccinium vitis-idaea) juice Free 12
2009 89 Other:
2008 89 10 Mango juice Free 12
2008 89 90 Other Free 12
2009 90 00 Mixtures of juices Free 12

Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.


Disclaimer: We have taken best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented in this page.