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 DescriptionImport PolicyPolicy ConditionsGST Rate in Percentage
2001VEGETABLES, FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, PREPARED OR PRESERVED BY VINEGAR OR ACETIC ACID
2001 10 00Cucumbers and gherkinsFree18
2001 90 00OtherFree18
2002TOMATOES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID
2002 10 00Tomatoes, whole or in piecesFree18
2002 90 00OtherFree18
2003MUSHROOMS AND TRUFFLES, PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID
2003 10 00Mushrooms of the genus AgaricusFree18
Other:
2003 90 10TrufflesFree18
2003 90 90OtherFree18
2004OTHER VEGETABLES PREPARED OR
PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, FROZEN, OTHER THAN PRODUCTS OF HEADING 2006
2004 10 00PotatoesFree18
2004 90 00Other vegetables and mixtures of vegetablesFree18
2005OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF HEADING 2006
2005 10 00Homogenised vegetablesFree18
2005 20 00PotatoesFree18
2005 40 00Peas (pisum, sativum)Free18
Beans (Vigna spp. Phaseolus spp.):
2005 51 00Beans, shelledFree18
2005 59 00OtherFree18
2005 60 00AsparagusFree18
2005 70 00OlivesFree18
2005 80 00Sweet corn (Zea mays var. saccharata)Free18
Other vegetables and mixtures of vegetables:
2005 91 00Bamboo shootsFree18
2005 99 00OtherFree18
2006 00 00Vegetables, fruits, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallized)Free18
2007JAMS, 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 00Homogenised preparationsFree18
Other :
2007 91 00Citrus fruitFree18
2007 99Other:
2007 99 10MangoFree18
2007 99 20GuavaFree18
2007 99 30Pine appleFree18
2007 99 40AppleFree18
2007 99 90OtherFree18
2008FRUIT, 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 00Ground-nutsFree18
2008 19Other, including mixtures:
2008 19 10Cashew nut, roasted, salted or roasted and saltedFree18
2008 19 20Other roasted nuts and seedsFree18
2008 19 30Other Nuts, otherwise prepared or preservedFree18
2008 19 40Other roasted and fried vegetable productsFree18
2008 19 90OtherFree18
2008 20 00PineapplesFree18
2008 30Citrus fruit:
2008 30 10OrangeFree18
2008 30 90OtherFree18
2008 40 00PearsFree18
2008 50 00ApricotsFree18
2008 60 00CherriesFree18
2008 70 00Peaches, including nectarinesFree18
2008 80 00StrawberriesFree18
Other, including mixtures other than those of sub-heading 2008 19:
2008 91 00Palm heartsFree18
2008 93 00Cranberries (Vaccinium macrocarpon,Vaccinium oxycoccos Vaccinium vitis-idaea)Free18
2008 97 00MixturesFree18
2008 99Other:
Squash:
2008 99 11MangoFree18
2008 99 12LemonFree18
2008 99 13OrangeFree18
2008 99 14PineappleFree18
2008 99 19OtherFree18
Other:
2008 99 91Fruit cocktailFree18
2008 99 92GrapesFree18
2008 99 93ApplesFree18
2008 99 94GuavaFree18
2008 99 99OtherFree18
2009FRUIT 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 00FrozenFree12
2009 12 00Not frozen, of a Brix value not exceeding 20Free12
2009 19 00OtherFree12
Grapefruit (including pomelo) juice:
2009 21 00Of a Brix value not exceeding 20Free12
2009 29 00OtherFree12
Juice of any other single citrus fruit:
2009 31 00Of a Brix value not exceeding 20Free12
2009 39 00OtherFree12
Pineapple juice:
2009 41 00Of a Brix value not exceeding 20Free12
2009 49 00OtherFree12
2009 50 00Tomato juiceFree12
Grape juice (including grape must):
2009 61 00Of a Brix value not exceeding 30Free12
2009 69 00OtherFree12
Apple juice:
2009 71 00Of a Brix value not exceeding 20Free12
2009 79 00OtherFree12
Juice of any other single fruit or vegetable:
2009 81 00Cranberry (Vaccinium macrocarpon, Vaccinium Oxycoccos Vaccinium vitis-idaea) juiceFree12
2009 89Other:
2008 89 10Mango juiceFree12
2008 89 90OtherFree12
2009 90 00Mixtures of juicesFree12

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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.

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