HSN Code for edible fruit and nuts under chapter-8

hsn code for edible fruits

HSN Code and GST Tax rate for edible fruit and nuts; peel of citrus fruits or melons under section-2 chapter-8

If the trader’s trades for edible fruit and nuts, peel of citrus fruits or melons then they will have to use the HSN CODE for edible fruit and nuts, peel of citrus fruits or melons in the invoice or in the GST Returns for identifications of the edible fruit and nuts; peel of citrus fruits or melons.

List of HSN Code chapter wise

According to the chapter-8 of section-2 –

This Chapter does not cover inedible nuts or fruits.
Chilled fruits and nuts are to be classified in the same headings 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.

Contents of this post

What is the meaning of edible fruits?

edible fruits – an edible reproductive body of a seed plant especially one having sweet flesh garden truck, green goods, green groceries, produce – fresh fruits and vegetables are grown for the market. such as

HSN Code for edible fruit and nuts; peel of citrus fruits or melons

GOODS DESCRIPTION	HSN CODE Chapter/Heading/ Sub-heading/ Tariff item
Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled	0801
Other nuts, fresh or dried, whether or not shelled or peeled	0802
Bananas, including plantains, fresh or dried	0803
Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens, fresh or dried	0804
citrus fruit, fresh or dried	0805
Grapes, fresh or dried	0806
Melons (including watermelons) and papaws (papayas), fresh	0807
Apples, pears and quinces, fresh	0808
Apricots, cherries, peaches (including nectarines), plums and soles, fresh	0809
Other fruit, fresh	0810
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter	0811
Fruit and nuts provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption	0812
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chaptert	0813
Peel of citrus fruit or melons (including kg. 30% 20% watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions	0814

GST Tax rate for edible fruit and nuts; peel of citrus fruits or melons

GOODS DESCRIPTION	GST TAX RATE	HSN CODE Chapter/Heading/ Sub-heading/ Tariff item
Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled		0801
Coconuts, fresh or dried, whether or not shelled or peeled Brazil nuts, fresh, whether or not shelled or peeled	NIL	0801
Cashew nuts, whether or not shelled or peeled, desiccated coconuts	5%	0801
Brazil nuts, dried, whether or not shelled or peeled	12%	0801
Other nuts, fresh or dried, whether or not shelled or peeled		0802
Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled	NIL	0802
Dried areca nuts, whether or not shelled or peeled Dried chestnuts (singhada), whether or not shelled or peeled Walnuts, whether or not shelled.	5%	0802
Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]	12%	0802
Bananas, including plantains, fresh or dried	NIL	0803
Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens, fresh or dried		0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.	NIL	0804
Mangoes sliced, dried.	5%	0804
Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried	12%	0804
citrus fruit, fresh or dried		0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.	NIL	0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried.	12%	0805
Grapes, fresh or dried		0806
Grapes, fresh	NIL	0806
Grapes, dried, and raisins	5%	0806
Melons (including watermelons) and papaws (papayas), fresh	NIL	0807
Apples, pears and quinces, fresh	NIL	0808
Apricots, cherries, peaches (including nectarines), plums and soles, fresh	NIL	0809
Other fruit, fresh		0810
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.	NIL	0810
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter	5%	0811
Fruit and nuts provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption	5%	0812
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chaptert		0813
Tamarind dried	NIL	0813
Dried chestnuts (singhada), whether or not shelled or peeled	5%	0813
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled	12%	0813
Peel of citrus fruit or melons (including kg. 30% 20% watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions		0814
Peel of citrus fruit or melons (including watermelons), fresh.	NIL	0814
Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions	5%	0814

if you want to know more details than click for the source link- HSN pdf

Disclaimer

Gstportalindia.in will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document. The GST Rate & HSN codes have been arranged as per the best of authors’ understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out.

Mayur Kumar

An Accountant, GSTP, GST blogger, Website Creator, SEO Builder & Co-founder of the website https://gstportalindia.in for the help of GST Taxpayers of India. Having a perfect accounting experience of more than 10 years in a Private Ltd Company.

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February 15, 2020 1:33 pm