Gst Rate For Nuts, Dry Fruits & Fresh Fruits with HSN Code
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.
|
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). Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.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.
Related Guides
Popular Post
Starting a small business can be a transformative venture, offering the exciting opportunity...
Tax deduction at source, shortly and popularly known as TDS, was introduced by the Income Tax...
Goods & Services Tax Certificate is issued to people who are registered under GST...
GST registration applies to all individuals and entities supplying goods or services in India. GST...
Gift tax in India is applied when the value of the received gift exceeds ₹50,000 in the...
The Union Budget 2025 has brought significant changes to India’s personal income tax structure, raising the...
The Goods and Services Tax (GST) is an indirect tax system introduced in India in 2017. It functions...
A trademark search is simply checking if another person or organization does not already own the...
Section 194H of the Income Tax Act in India mandates the deduction of Tax at Source (TDS) on commission or brokerage...
Section 80G Deduction is a facility available in the Income Tax Act which allows taxpayers to...
The Income Tax Department (ITD) has not provided specific guidance on crypto taxes for Indian investors. However...
Internal audit applicability is a critical concept for companies in India, impacting various...
In the business world, two main types of companies exist: private company and public company...
Ministry of Finance vide a Notification No 05/2022- Central Tax (Rate) dated 13.7.2022 has issued...
The Central Board of Indirect Taxes and Customs (CBIC) has recently announced an extension...
Depreciation is a key concept in finance and accounting. It helps us manage how the value of...
Form 10IA of the Income Tax Department must be filed by taxpayers claiming income tax deduction...
The Goods and Services Tax (GST) system in India has been a significant reform in the country's...
India's Gross Domestic Product (GDP) benefits significantly from the substantial...
The Finance Act, 2023 introduced the MSME 45-day payment rule under Section 43B(h) of the Income Tax Act...
The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024, was announced by Union Finance Minister...