File 100% compliant GSTR-9 and 9C returns



GST Rates & HSN Codes on Fruits & Dry Fruits - Mangoes, Apples, Guava, Cashew & Nuts


HSN Code Description Rate (%) Effective From CESS (%) Related Export / Import HSN Code
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 28/06/2017 08140000
0814 Peel of citrus fruit or melons (including watermelons), fresh. NIL 28/06/2017 08140000
0801 Cashewnuts, whether or not shelled or peeled, (inserted w.e.f 14/11/2017 : desiccated coconuts 5 28/06/2017 08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290
0801 Brazil nuts, dried, whether or not shelled or peeled 12 28/06/2017 08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290
0801 Coconuts, fresh or dried, whether or not shelled or peeled NIL 28/06/2017 08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290
0801 Brazil nuts, fresh, whether or not shelled or peeled NIL 28/06/2017 08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290
0802 Dried areca nuts, whether or not shelled or peeled 5 28/06/2017 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000
0802 Dried chestnuts (singhada), whether or not shelled or peeled 5 28/06/2017 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000
0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazel nuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] 12 28/06/2017 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000
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 28/06/2017 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000
0802 Walnuts, whether or not shelled 5 22/09/2017 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000
0803 Bananas, including plantains, fresh or dried NIL 28/06/2017 08031010, 08031090, 08039010, 08039090
0804 Mangoes sliced, dried 5 13/10/2017 08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090
0804 Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried 12 28/06/2017 08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. NIL 28/06/2017 08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090
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 28/06/2017 08051000, 08052000, 08054000, 08055000, 08059000
0806 Grapes, dried, and raisins 5 28/06/2017 08061000, 08062010, 08062090
0806 Grapes, fresh NIL 28/06/2017 08061000, 08062010, 08062090
0807 Melons (including watermelons) and papaws (papayas), fresh. NIL 28/06/2017 08071100, 08071900, 08072000
0808 Apples, pears and quinces, fresh. NIL 28/06/2017 08081000, 08083000, 08084000
0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. NIL 28/06/2017 08091000, 08092100, 08092900, 08093000, 08094000
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 28/06/2017 08101000, 08102000, 08103000, 08104000, 08105000, 08106000, 08107000, 08109010, 08109020, 08109030, 08109040, 08109050, 08109060, 08109090
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 5 28/06/2017 08111010, 08111020, 08111090, 08112010, 08112020, 08112090, 08119010, 08119090
0812 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 28/06/2017 08121000, 08129010, 08129090
0813 Tamarind, dried 5 22/09/2017 08131000, 08132000, 08133000, 08134010, 08134020, 08134090, 08135010, 08135020
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 pelled] 12 28/06/2017 08131000, 08132000, 08133000, 08134010, 08134020, 08134090, 08135010, 08135020
08 Dried makhana, whether or not shelled or peeled (inserted w.e.f : 14/11/2017 : put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE
5 28/06/2017

Disclaimer: Rates given below are updated as per 28th GST council meeting on 21st July 2018 to the best of our information. There may be variations due to Government's latest updates. We are not responsible for any wrong information. Against each rate, please check the "Effective from" date. If you need to check a rate before "Effective from", please check on government website.


GST RATES & HSN CODES

Browse by Chapters