GST Rates & HSN Codes on Fruits & Dry Fruits – Chapter 8

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The HSN code is a global system for classifying products. It uses numbers and names to categorize goods. These codes help with taxes, customs, and data collection. Each product gets a unique code based on its features. It ensures consistency in trade rules worldwide. 

GST Rates & HSN Codes on Fruits & Dry Fruits – Mangoes, Apples, Guava, Cashew & Nuts – Chapter 8 provides the applicable GST rates for fruits and dry fruits such as mangoes, apples, guava, cashews, and nuts, along with their respective HSN codes for classification under Chapter 8 of the GST tariff schedule.

HSN Code Description Rate (%)
801 COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – COCONUTS:(Brazil nuts) 12%
8011100 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS : DESICCATED 5%
8011210 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS –IN THE INNER SHELL (ENDOCARP): —FRESH Nil
8011220 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS –IN THE INNER SHELL —DRIED 12%
8011290 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS –IN THE INNER SHELL (ENDOCARP)—OTHER 12%
8011910 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : FRESH Nil
8011920 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : DRIED 12%
8011990 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : OTHER 12%
8012100 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDBRAZIL NUTS : IN SHELL 12%
8012200 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDBRAZIL NUTS : SHELLED 12%
8013210 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED CASHEW KERNEL, BROKEN 5%
8013220 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED SHELLED : CASHEW KERNEL, WHOLE 5%
8013290 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED OTHER 5%
802 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ALMONDS (Walnuts) 5%
8021100 OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELEDALMONDS : IN SHELL 12%
8021200 OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELEDALMONDS : SHELLED 12%
8022100 OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEE HAZELNUTS OR FILBERTS (CORYLUS SPP.) : IN SHELL 12%
8022200 OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEE HAZELNUTS OR FILBERTS (CORYLUS SPP.) : SHELLED 12%
8023100 OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELED WALNUTS : IN SHELL 5%
8023200 OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELED WALNUTS : SHELLED 5%
8024100 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – CHESTNUTS (CASTANEA SPP.) : — IN SHELL 5%
8024200 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – CHESTNUTS (CASTANEA SPP.) : — SHELLED 5%
8025100 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – PISTACHIOS — IN SHELL 12%
8025200 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – PISTACHIOS –SHELLED 12%
8026100 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – MACADEMIA NUTS — IN SHELL 12%
8026200 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – MACADEMIA NUTS — SHELLED 12%
8027000 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – KOLA NUTS (COLA SPP.) 12%
8028010 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —WHOLE 5%
8028020 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —SPLIT 5%
8028030 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —GROUND 5%
8028090 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —OTHER 5%
8029000 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – OTHER 12%
803 BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED 5%
803 BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED 0%
8031010 BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – PLANTAINS — CURRY PLANTAIN 5%
8031090 BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – PLANTAINS — OTHER 5%
8039010 BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – OTHER — BANANAS, FRESH 5%
8039090 BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – OTHER — OTHER 5%
804 Mangoes sliced, dried 5%
8041010 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : FRESH (EXCLUDING WET DATES) 12%
8041020 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : SOFT (KHAYZUR OR WET DATES) 12%
8041030 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : HARD (CHHOHARA OR KHAREK) 12%
8041090 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : OTHER 12%
8042010 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDFIGS : FRESH Nil
8042090 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDFIGS : OTHER 12%
8043000 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIED PINEAPPLES 12%
8044000 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDAVOCADOS 12%
8045010 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : GUAVAS, FRESH OR DRIED 12%
8045020 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGOES, FRESH Nil
8045030 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGOES, SLICED DRIED 5%
8045040 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGO PULP 12%
8045090 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIED GUAVAS, MANGOES AND MANGOSTEENS : OTHER 12%
805 CITRUS FRUIT, FRESH OR DRIED 12%
8051000 CITRUS FRUIT, FRESH OR DRIED ORANGES 12%
8052000 CITRUS FRUIT, FRESH OR DRIED MANDARINS (INCLUDING TANGERINES AND SATSUMAS); CLEMENTINES, WILKINGS AND SIMILAR CITRUS HYBRIDS 12%
8054000 CITRUS FRUIT, FRESH OR DRIED – GRAPE FRUIT, INCLUDING POMELOS 12%
8055000 CITRUS FRUIT, FRESH OR DRIED LEMON (CITRUS LIMON, CITRUS LIMONUM) AND LIMES (CITRUS AURANTIFOLIA, CITRUS LATIFOLIA) 12%
8059000 CITRUS FRUIT, FRESH OR DRIED OTHER 12%
806 GRAPES, FRESH OR DRIED 5%
8061000 GRAPES, FRESH OR DRIED FRESH 5%
8062010 GRAPES, FRESH OR DRIED DRIED : RAISINS 5%
8062090 GRAPES, FRESH OR DRIED DRIED : OTHER 5%
807 MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH – MELONS (INCLUDING WATERMELONS) : 5%
8071100 MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESH MELONS (INCLUDING WATERMELONS) : WATER MELONS 5%
8071900 MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESH MELONS (INCLUDING WATERMELONS) : OTHER 5%
8072000 MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESHPAPAWS (PAPAYAS) 5%
808 APPLES, PEARS AND QUINCES, FRESH 5%
8081000 APPLES, PEARS AND QUINCES, FRESHAPPLES 5%
8083000 APPLES, PEARS AND QUINCES, FRESH – PEARS 5%
8084000 APPLES, PEARS AND QUINCES, FRESH – QUINCES 5%
809 APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH 5%
8091000 APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESH APRICOTS 5%
8092100 APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH – CHERRIES — SOUR CHERRIES (PRUNUS CERASUS) 5%
8092900 APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH – CHERRIES — OTHER 5%
8093000 APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESH PEACHES, INCLUDING NECTARINE 5%
8094000 APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESHPLUMS AND SLOES 5%
810 OTHER FRUIT, FRESH 5%
8101000 OTHER FRUIT, FRESH STRAWBERRIES 5%
8102000 OTHER FRUIT, FRESH RASPBERRIES, BLACKBERRIES, MULBERRIES AND LOGANBERRIES 5%
8103000 OTHER FRUIT, FRESH BLACK, WHITE OR RED CURRANTS AND GOOSEBERRIES 5%
8104000 OTHER FRUIT, FRESH CRANBERRIES, BILBERRIES AND OTHER FRUITS OF THE GENUS VACCINIUM 5%
8105000 OTHER FRUIT, FRESH KIWI FRUIT 5%
8106000 OTHER FRUIT, FRESH DURIANS 5%
8107000 OTHER FRUIT, FRESH – PERSIMMONS 5%
8109010 OTHER FRUIT, FRESH OTHER : POMEGRANATES 5%
8109020 OTHER FRUIT, FRESH OTHER : TAMARIND, FRESH 5%
8109030 OTHER FRUIT, FRESH OTHER : SAPOTA (CHICO) 5%
8109040 OTHER FRUIT, FRESH OTHER : CUSTARD-APPLE (ATA) 5%
8109050 OTHER FRUIT, FRESH OTHER : BORE 5%
8109060 OTHER FRUIT, FRESH OTHER : LICHI 5%
8109090 OTHER FRUIT, FRESH OTHER : OTHER 5%
811 FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER 5%
8111010 FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER STRAWBERRIES : CONTAINING ADDED SUGAR 5%
8111020 FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER STRAWBERRIES : NOT CONTAINING ADDED SUGAR 5%
8111090 FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER STRAWBERRIES : OTHER 5%
8112010 FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER RASPBERRIES, BLACKBERRIES, MULBERRIES,LOGANBERRIES, BLACK, WHITE OR RED CURRANTSAND GOOSEBERRIES : CONTAINING ADDED S 5%
8112020 FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER RASPBERRIES, BLACKBERRIES, MULBERRIES,LOGANBERRIES, BLACK, WHITE OR RED CURRANTSAND GOOSEBERRIES : NOT CONTAINING ADD 5%
8112090 FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER RASPBERRIES, BLACKBERRIES, MULBERRIES,LOGANBERRIES, BLACK, WHITE OR RED CURRANTSAND GOOSEBERRIES : OTHER 5%
8119010 FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER OTHER : CONTAINING ADDED SUGAR 5%
8119090 FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER OTHER OTHER 5%
812 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%
8121000 FRUIT AND NUTS PROVISIONALLY PRESERVED(FOR EXAMPLE, BY SULPHUR DIOXIDE GAS,IN BRINE, IN SULPHUR WATER OR IN OTHERPRESERVATIVE SOLUTIONS), BUT UNSUITABLEIN THAT STATE FOR IMMEDIATE CONSUMPTIONCHERRIES 5%
8129010 FRUIT AND NUTS PROVISIONALLY PRESERVED(FOR EXAMPLE, BY SULPHUR DIOXIDE GAS,IN BRINE, IN SULPHUR WATER OR IN OTHERPRESERVATIVE SOLUTIONS), BUT UNSUITABLEIN THAT STATE FOR IMMEDIATE CONSUMPTION OTHER : MANGO SLICES IN BRINE 5%
8129090 FRUIT AND NUTS PROVISIONALLY PRESERVED(FOR EXAMPLE, BY SULPHUR DIOXIDE GAS,IN BRINE, IN SULPHUR WATER OR IN OTHERPRESERVATIVE SOLUTIONS), BUT UNSUITABLEIN THAT STATE FOR IMMEDIATE CONSUMPTIONOTHER : OTHER 5%
813 Dried chestnuts (singhada), whether or not shelled or peeled 5%
813 Tamarind dried Nil
813 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER 12%
8131000 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER APRICOTS 12%
8132000 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER PRUNES 12%
8133000 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER APPLES 12%
8134020 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : SINGODA WHOLE (WATER NUT) 12%
8134090 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : OTHER 12%
8135010 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER MIXTURES OF NUTS 12%
8135020 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER MIXTURES OF DRIED FRUITS 12%
814 PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS 5%
8140000 PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS 5%

Disclaimer: The rates and HSN codes are given above to the best of our knowledge and information. There may be various variations due to updates by the government. If you need any information regarding HSN code and GST rates then please visit  CBIC website.

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Anjali Panda Senior Content Writer
Anjali Panda, a skilled wordsmith and literature enthusiast, earned her bachelor's degree in English Language and Literature from KiiT University. Her Highest Qualification Holding an MBA in Finance, she effortlessly blends academic knowledge with practical insights in her finance-centric content. Presently, Anjali is leveraging her financial expertise at BitWale, a startup, where she plays a pivotal role in optimizing the company's overall financial operations

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