HSN Code and GST on Fruits, Nuts, Coconuts, and Dates

HSN Code and GST on Fruits, Nuts, Coconuts, and Dates

HSN code and GST on nuts, coconuts, dates, apples, grapes, bananas and other fruits. Nuts, dates and fruits are classified under chapter 8 of the HSN code. Further, this Chapter does not cover inedible nuts or fruits. Also, chilled fruits and nuts are to be classified in the same heading as the corresponding fresh fruits and nuts. Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes:

  • For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate);
  • To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.

Read the detailed analysis of the GST rate for fruits.

HSN Code

HSN Item Description Import Policy Policy Conditions GST Rate in Percentage
0801 COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED
Coconuts:
0801 11 00 Desiccated Free 0
0801 12 In the inner shell (endocarp):
0801 12 10 Fresh Free 0
0801 12 20 Dried Free 0
0801 12 90 Other Free 0
0801 19 Other:
0801 19 10 Fresh Free 0
0801 19 20 Dried Free 0
0801 19 90 Other Free 0
Brazil nuts:
0801 21 00 In shell Free 12
0801 22 00 Shelled Free 12
Cashew nuts:
0801 31 00 In shell Free 12
0801 32 Shelled:
0801 32 10 Cashew kernel, broken Free Minimum CIF Value (Per Kg.) is Rs.288/- 12
0801 32 20 Cashew kernel, whole Free Minimum CIF Value (Per Kg.) is Rs.400/- 12
0801 32 90 Other Free 12
0802 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED
Almonds:
0802 11 00 In shell Free 12
0802 12 00 Shelled Free 12
Hazelnuts or filberts (Corylus spp ):
0802 21 00 In shell Free 12
0802 22 00 Shelled Free 12
Walnuts:
0802 31 00 In shell Free 12
0802 32 00 Shelled Free 12
Chestnuts (Castanea spp.):
0802 41 00 In shell Free 12
0802 42 00 Shelled Free 12
Pistachios:
0802 51 00 In shell Free 12
0802 52 00 Shelled Free 12
Macadamia nuts:
0802 61 00 In shell Free 12
0802 62 00 Shelled Free 12
0802 70 00 Kola nuts (Cola spp.) Free 12
0802 80 Areca nuts:
0802 80 10 Whole Free Provided CIF value is Rs. 251/- and above per Kilogram 5
0802 80 20 Split Free Provided CIF value is Rs. 251/- and above per Kilogram. 5
0802 80 30 Ground Free Provided CIF value is Rs. 251/- and above per Kilogram. 5
0802 80 90 Other Free Provided CIF value is Rs. 251/- and above per Kilogram. 5
0802 90 00 Other Free 5
0803 BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED
0803 10 Plantains:
0803 10 10 Curry plantain Free 0
0803 10 90 Other Free 0
0803 90 Other:
0803 90 10 Bananas, fresh Free 0
0803 90 90 Other Free 0
0804 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED
0804 10 Dates:
0804 10 10 Fresh (excluding wet dates) Free 0
0804 10 20 Soft (khayzur or wet dates) Free 12
0804 10 30 Hard (chhohara or kharek) Free 12
0804 10 90 Other Free 12
0804 20 Figs:
0804 20 10 Fresh Free 0
0804 20 90 Other Free 12
0804 30 00 Pineapples Free 0
0804 40 00 Avocados Free 0
0804 50 Guavas, mangoes and mangosteens:
0804 50 10 Guavas fresh or dried Free 0
0804 50 20 Mangoes, fresh Free 0
0804 50 30 Mangoes, sliced dried Free 12
0804 50 40 Mango pulp Free 12
0804 50 90 Other Free 12
0805 CITRUS FRUIT, FRESH OR DRIED
0805 10 00 Oranges Free 0
Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids
0805 21
0805 21 00 Mandarins (including tangerines and satsumas) Free 0
0805 22
0805 22 00 Clementines Free 0
0805 29
0805 29 00 Other Free 0
0805 40 00 Grapefruit, including pomelos Free 0
0805 50 00 Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) Free 0
0805 90 00 Other Free 0
0806 GRAPES, FRESH OR DRIED
0806 10 00 Fresh Free 0
0806 20 Dried:
0806 20 10 Raisins Free 12
0806 20 90 Other Free 12
0807 MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH
Melons (including watermelons):
0807 11 00 WatermelonsFree 0
0807 19 00 Other Free 0
0807 20 00 Papaws (papayas) Free 0
0808 APPLES, PEARS AND QUINCES, FRESH
0808 10 00 Apples Free

(i) Import through both seaports and airports in Kolkata, Chennai, Mumbai & Cochin; and land port and airport in Delhi.

(ii) Import of apples is

0
allowed through India’s land borders.
0808 30 00 Pears Free 0
0808 40 00 Quinces Free 0
0809 APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH
0809 10 00 Apricots Free 0
0809 29 other 0
0809 29 00 Other Free 0
0809 30 00 Peaches, including nectarine Free 0
0809 40 00 Plums and sloes Free 0
0810 OTHER FRUIT, FRESH
0810 10 00 Strawberries Free 0
0810 20 00 Raspberries, blackberries, mulberries and loganberries Free 0
0810 30 00 Black, white or red currants and gooseberries Free 0
0810 40 00 Cranberries, bilberries and other fruits of the genus Vaccinium Free 0
0810 50 00 Kiwi fruit Free 0
0810 60 00 Durians Free 0
0810 70 00 Persimmons Free 0
0810 90 Other:
0810 90 10 Pomegranates Free 0
0810 90 20 Tamarind, fresh Free 0
0810 90 30 Sapota (chico) Free 0
0810 90 40 Custard-apple (Ata) Free 0
0810 90 50 Bore Free 0
0810 90 60 Lichi Free 0
0810 90 90 Other Free 0
0811 FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER
0811 10 Strawberries:
0811 10 10 Containing added sugar Free 5
0811 10 20 Not containing added sugar Free 5
0811 10 90 Other Free 5
0811 20 Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries:
0811 20 10 Containing added sugar Free 5
0811 20 20 Not containing added sugar Free 5
0811 20 90 Other Free 5
0811 90 Other:
0811 90 10 Containing added sugar Free 5
0811 90 90 Other Free 5
0812 FRUIT AND NUTS PROVISIONALLY PRESERVED (FOR EXAMPLE, BY SULPHUR DIOXIDE GAS, IN BRINE, IN SULPHUR WATER OR OTHER PRESERVATIVE SOLUTIONS), BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION
0812 10 00 Cherries Free 5
0812 90 Other:
0812 90 10 Mango slices in brine Free 5
0812 90 90 Other Free 5
0813 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER
0813 10 00 Apricots Free 12
0813 20 00 Prunes Free 12
0813 30 00 Apples Free 12
0813 40 Other fruit:
0813 40 10 Tamarind, dried Free 12
0813 40 20 Singoda whole (water nut) Free 12
0813 40 90 Other Free 12
0813 50 Mixtures of nuts or dried fruits of this Chapter:
0813 50 10 Mixtures of nuts Free 12
0813 50 20 Mixtures of dried fruits Free 12
0814 00 00 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or other preservative solutions Free 5

Import Conditions for Nuts, Dates and Fruits

Goods in this Chapter will also be subject to the provisions of CITES (Convention of International Trade in Endangered Species of Wild Fauna and Flora).

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Disclaimer: We have taken the 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 on this page.

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