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 DescriptionImport PolicyPolicy ConditionsGST Rate in Percentage
0801COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED
Coconuts:
0801 11 00DesiccatedFree0
0801 12In the inner shell (endocarp):
0801 12 10FreshFree0
0801 12 20DriedFree0
0801 12 90OtherFree0
0801 19Other:
0801 19 10FreshFree0
0801 19 20DriedFree0
0801 19 90OtherFree0
Brazil nuts:
0801 21 00In shellFree12
0801 22 00ShelledFree12
Cashew nuts:
0801 31 00In shellFree12
0801 32Shelled:
0801 32 10Cashew kernel, brokenFreeMinimum CIF Value (Per Kg.) is Rs.288/-12
0801 32 20Cashew kernel, wholeFreeMinimum CIF Value (Per Kg.) is Rs.400/-12
0801 32 90OtherFree12
0802OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED
Almonds:
0802 11 00In shellFree12
0802 12 00ShelledFree12
Hazelnuts or filberts (Corylus spp ):
0802 21 00In shellFree12
0802 22 00ShelledFree12
Walnuts:
0802 31 00In shellFree12
0802 32 00ShelledFree12
Chestnuts (Castanea spp.):
0802 41 00In shellFree12
0802 42 00ShelledFree12
Pistachios:
0802 51 00In shellFree12
0802 52 00ShelledFree12
Macadamia nuts:
0802 61 00In shellFree12
0802 62 00ShelledFree12
0802 70 00Kola nuts (Cola spp.)Free12
0802 80Areca nuts:
0802 80 10WholeFreeProvided CIF value is Rs. 251/- and above per Kilogram5
0802 80 20SplitFreeProvided CIF value is Rs. 251/- and above per Kilogram.5
0802 80 30GroundFreeProvided CIF value is Rs. 251/- and above per Kilogram.5
0802 80 90OtherFreeProvided CIF value is Rs. 251/- and above per Kilogram.5
0802 90 00OtherFree5
0803BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED
0803 10Plantains:
0803 10 10Curry plantainFree0
0803 10 90OtherFree0
0803 90Other:
0803 90 10Bananas, freshFree0
0803 90 90OtherFree0
0804DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED
0804 10Dates:
0804 10 10Fresh (excluding wet dates)Free0
0804 10 20Soft (khayzur or wet dates)Free12
0804 10 30Hard (chhohara or kharek)Free12
0804 10 90OtherFree12
0804 20Figs:
0804 20 10FreshFree0
0804 20 90OtherFree12
0804 30 00PineapplesFree0
0804 40 00AvocadosFree0
0804 50Guavas, mangoes and mangosteens:
0804 50 10Guavas fresh or driedFree0
0804 50 20Mangoes, freshFree0
0804 50 30Mangoes, sliced driedFree12
0804 50 40Mango pulpFree12
0804 50 90OtherFree12
0805CITRUS FRUIT, FRESH OR DRIED
0805 10 00OrangesFree0
Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids
0805 21
0805 21 00Mandarins (including tangerines and satsumas)Free0
0805 22
0805 22 00ClementinesFree0
0805 29
0805 29 00OtherFree0
0805 40 00Grapefruit, including pomelosFree0
0805 50 00Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)Free0
0805 90 00OtherFree0
0806GRAPES, FRESH OR DRIED
0806 10 00FreshFree0
0806 20Dried:
0806 20 10RaisinsFree12
0806 20 90OtherFree12
0807MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH
Melons (including watermelons):
0807 11 00WatermelonsFree0
0807 19 00OtherFree0
0807 20 00Papaws (papayas)Free0
0808APPLES, PEARS AND QUINCES, FRESH
0808 10 00ApplesFree

(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 00PearsFree0
0808 40 00QuincesFree0
0809APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH
0809 10 00ApricotsFree0
0809 29other0
0809 29 00OtherFree0
0809 30 00Peaches, including nectarineFree0
0809 40 00Plums and sloesFree0
0810OTHER FRUIT, FRESH
0810 10 00StrawberriesFree0
0810 20 00Raspberries, blackberries, mulberries and loganberriesFree0
0810 30 00Black, white or red currants and gooseberriesFree0
0810 40 00Cranberries, bilberries and other fruits of the genus VacciniumFree0
0810 50 00Kiwi fruitFree0
0810 60 00DuriansFree0
0810 70 00PersimmonsFree0
0810 90Other:
0810 90 10PomegranatesFree0
0810 90 20Tamarind, freshFree0
0810 90 30Sapota (chico)Free0
0810 90 40Custard-apple (Ata)Free0
0810 90 50BoreFree0
0810 90 60LichiFree0
0810 90 90OtherFree0
0811FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER
0811 10Strawberries:
0811 10 10Containing added sugarFree5
0811 10 20Not containing added sugarFree5
0811 10 90OtherFree5
0811 20Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries:
0811 20 10Containing added sugarFree5
0811 20 20Not containing added sugarFree5
0811 20 90OtherFree5
0811 90Other:
0811 90 10Containing added sugarFree5
0811 90 90OtherFree5
0812FRUIT 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 00CherriesFree5
0812 90Other:
0812 90 10Mango slices in brineFree5
0812 90 90OtherFree5
0813FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER
0813 10 00ApricotsFree12
0813 20 00PrunesFree12
0813 30 00ApplesFree12
0813 40Other fruit:
0813 40 10Tamarind, driedFree12
0813 40 20Singoda whole (water nut)Free12
0813 40 90OtherFree12
0813 50Mixtures of nuts or dried fruits of this Chapter:
0813 50 10Mixtures of nutsFree12
0813 50 20Mixtures of dried fruitsFree12
0814 00 00Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or other preservative solutionsFree5

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.

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