GST HSN Chapter 8
Fruits
This chapter covers edible fruit and nuts; peel of citrus fruits or melons.
Simple Summary
Chapter 8 covers Edible Fruit and Nuts; Peel of citrus fruit or melons.
What is NOT covered?
Does not cover Fruit flour (Chapter 11) or Fruit jams/jellies (Chapter 20).
UQC Guidance
KGS
GST Rate Summary
Fresh fruits are Exempt. Dry fruits like Cashews/Almonds attract 5% or 12%.
HSN Codes in this Chapter
Type below to narrow down your search
| HSN Code | Description | Action |
|---|---|---|
| 08 | Edible fruit and nuts; peel of citrus fruit or melons | Use |
| 0801 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED | Use |
| 080111 | DESICCATED | Use |
| 08011100 | DESICCATED | Use |
| 080112 | IN THE INNER SHELL (ENDOCARP) : | Use |
| 08011210 | FRESH | Use |
| 08011220 | DRIED | Use |
| 08011290 | OTHER | Use |
| 080119 | OTHER: | Use |
| 08011910 | FRESH | Use |
| 08011920 | DRIED | Use |
| 08011990 | OTHER | Use |
| 080121 | IN SHELL | Use |
| 08012100 | IN SHELL | Use |
| 080122 | SHELLED | Use |
| 08012200 | SHELLED | Use |
| 080131 | IN SHELL | Use |
| 08013100 | In shell | Use |
| 080132 | SHELLED : | Use |
| 08013210 | CASHEW KERNEL, BROKEN | Use |
| 08013220 | CASHEW KERNEL, WHOLE | Use |
| 08013290 | OTHER | Use |
| 0802 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED | Use |
| 080211 | IN SHELL | Use |
| 08021100 | IN SHELL | Use |
| 080212 | SHELLED | Use |
| 08021200 | SHELLED | Use |
| 080221 | IN SHELL | Use |
| 08022100 | IN SHELL | Use |
| 080222 | SHELLED | Use |
| 08022200 | SHELLED | Use |
| 080231 | IN SHELL | Use |
| 08023100 | IN SHELL | Use |
| 080232 | SHELLED | Use |
| 08023200 | SHELLED | Use |
| 080241 | IN SHELL | Use |
| 08024100 | IN SHELL | Use |
| 080242 | SHELLED | Use |
| 08024200 | SHELLED | Use |
| 080251 | IN SHELL | Use |
| 08025100 | IN SHELL | Use |
| 080252 | Shelled | Use |
| 08025200 | SHELLED | Use |
| 080261 | IN SHELL | Use |
| 08026100 | IN SHELL | Use |
| 080262 | Shelled | Use |
| 08026200 | SHELLED | Use |
| 080270 | KOLA NUTS (COLA SPP.) | Use |
| 08027000 | KOLA NUTS (COLA SPP.) | Use |
| 080280 | ARECA NUTS : | Use |
| 08028010 | WHOLE | Use |
| 08028020 | SPLIT | Use |
| 08028030 | GROUND | Use |
| 08028090 | OTHER | Use |
| 080290 | Other | Use |
| 08029000 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - OTHER | Use |
| 080291 | PINE NUTS, IN SHELL | Use |
| 08029100 | PINE NUTS, IN SHELL | Use |
| 080292 | PINE NUTS, SHELLED | Use |
| 08029200 | PINE NUTS, SHELLED | Use |
| 080299 | OTHER | Use |
| 08029900 | OTHER | Use |
| 0803 | BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED | Use |
| 080310 | PLANTAINS | Use |
| 08031010 | CURRY PLANTAIN | Use |
| 08031090 | OTHER | Use |
| 080390 | OTHER : | Use |
| 08039010 | BANANAS, FRESH | Use |
| 08039090 | OTHER | Use |
| 0804 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED | Use |
| 080410 | DATES : | Use |
| 08041010 | FRESH (EXCLUDING WET DATES) | Use |
| 08041020 | SOFT (KHAYZUR OR WET DATES) | Use |
| 08041030 | HARD (CHHOHARA OR KHAREK) | Use |
| 08041090 | OTHER KG. | Use |
| 080420 | FIGS : | Use |
| 08042010 | FRESH KG. | Use |
| 08042090 | OTHER KG. | Use |
| 080430 | PINEAPPLES | Use |
| 08043000 | PINEAPPLES KG. | Use |
| 080440 | AVOCADOS | Use |
| 08044000 | AVOCADOS KG. | Use |
| 080450 | GUAVAS, MANGOES AND MANGOSTEENS: | Use |
| 08045010 | GUAVAS, FRESH OR DRIED KG. | Use |
| 08045020 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGOES, FRESH | Use |
| 08045021 | ALPHONSO (HAPUS) KG. | Use |
| 08045022 | BANGANAPALLI KG. | Use |
| 08045023 | CHAUSA KG. | Use |
| 08045024 | DASHERI KG. | Use |
| 08045025 | LANGDA KG. | Use |
| 08045026 | KESAR KG. | Use |
| 08045027 | TOTAPURI KG. | Use |
| 08045028 | MALLIKA KG. | Use |
| 08045029 | OTHER KG. | Use |
| 08045030 | MANGOES, SLICED DRIED KG. | Use |
| 08045040 | MANGO PULP KG. | Use |
| 08045090 | OTHER KG. | Use |
| 0805 | CITRUS FRUIT, FRESH OR DRIED | Use |
| 080510 | ORANGES | Use |
| 08051000 | ORANGES KG. | Use |
| 08052000 | CITRUS FRUIT, FRESH OR DRIED MANDARINS (INCLUDING TANGERINES AND SATSUMAS); CLEMENTINES, WILKINGS AND SIMILAR CITRUS HYBRIDS | Use |
| 080521 | MANDARINS (INCLUDING TANGERINES AND SATSUMAS) | Use |
| 08052100 | MANDARINS (INCLUDING TANGERINES AND SATSUMAS) KG. | Use |
| 080522 | CLEMENTINES | Use |
| 08052200 | CLEMENTINES KG. | Use |
| 080529 | OTHER | Use |
| 08052900 | OTHER KG. | Use |
| 080540 | GRAPEFRUIT AND POMELOS | Use |
| 08054000 | GRAPEFRUIT AND POMELOS KG. | Use |
| 080550 | LEMON (CITRUS LIMON, CITRUS LIMONUM) AND LIMES (CITRUS AURANTIFOLIA, CITRUS LATIFOLIA) | Use |
| 08055000 | LEMON (CITRUS LIMON, CITRUS LIMONUM) AND LIMES (CITRUS AURANTIFOLIA, CITRUS LATIFOLIA) | Use |
| 080590 | OTHER KG. | Use |
| 08059000 | OTHER KG. | Use |
| 0806 | GRAPES, FRESH OR DRIED | Use |
| 080610 | FRESH KG. | Use |
| 08061000 | FRESH KG. | Use |
| 080620 | DRIED : | Use |
| 08062010 | RAISINS KG. | Use |
| 08062090 | OTHER KG. | Use |
| 0807 | MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH | Use |
| 080711 | WATER MELONS KG. | Use |
| 08071100 | WATER MELONS KG. | Use |
| 080719 | OTHER: | Use |
| 08071900 | MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESH MELONS (INCLUDING WATERMELONS) : OTHER | Use |
| 08071910 | Musk melons | Use |
| 08071990 | Other | Use |
| 080720 | PAPAWS (PAPAYAS) | Use |
| 08072000 | PAPAWS (PAPAYAS) | Use |
| 0808 | APPLES, PEARS AND QUINCES, FRESH | Use |
| 080810 | APPLES | Use |
| 08081000 | APPLES | Use |
| 080821 | Sour Cherries | Use |
| 080829 | Other | Use |
| 080830 | Pears | Use |
| 08083000 | PEARS | Use |
| 080840 | Quinces | Use |
| 08084000 | QUINCES | Use |
| 0809 | APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SLOES, FRESH | Use |
| 080910 | APRICOTS | Use |
| 08091000 | APRICOTS | Use |
| 080921 | SOUR CHERRIES (PRUNUS CERASUS) | Use |
| 08092100 | SOUR CHERRIES (PRUNUS CERASUS) | Use |
| 080929 | other | Use |
| 08092900 | OTHER | Use |
| 080930 | PEACHES, INCLUDING NECTARINE | Use |
| 08093000 | PEACHES, INCLUDING NECTARINE | Use |
| 080940 | PLUMS AND SLOES | Use |
| 08094000 | PLUMS AND SLOES | Use |
| 0810 | OTHER FRUIT, FRESH | Use |
| 081010 | STRAWBERRIES | Use |
| 08101000 | STRAWBERRIES | Use |
| 081020 | RASPBERRIES, BLACKBERRIES, MULBERRIES AND LOGANBERRIES | Use |
| 08102000 | Raspberries, blackberries, mulberries and loganberries | Use |
| 081030 | BLACK, WHITE OR RED CURRANTS AND GOOSEBERRIES | Use |
| 08103000 | BLACK, WHITE OR RED CURRANTS AND GOOSEBERRIES | Use |
| 081040 | CRANBERRIES, BILBERRIES AND OTHER FRUITS OF THE GENUS VACCINIUM | Use |
| 08104000 | CRANBERRIES, BILBERRIES AND OTHER FRUITS OF THE GENUS VACCINIUM | Use |
| 081050 | KIWI FRUIT | Use |
| 08105000 | KIWI FRUIT | Use |
| 081060 | DURIANS | Use |
| 08106000 | DURIANS | Use |
| 081070 | Persimmons | Use |
| 08107000 | PERSIMMONS | Use |
| 081090 | OTHER : | Use |
| 08109010 | POMEGRANATES | Use |
| 08109020 | TAMARIND, FRESH | Use |
| 08109030 | SAPOTA (CHICO) | Use |
| 08109040 | CUSTARD-APPLE (ATA) | Use |
| 08109050 | BORE | Use |
| 08109060 | LICHI | Use |
| 08109090 | OTHER | Use |
| 0811 | FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER | Use |
| 081110 | STRAWBERRIES : | Use |
| 08111010 | CONTAINING ADDED SUGAR | Use |
| 08111020 | NOT CONTAINING ADDED SUGAR | Use |
| 08111090 | OTHER | Use |
| 081120 | RASPBERRIES, BLACKBERRIES, MULBERRIES, LOGANBERRIES, BLACK, WHITE OR RED CURRANTS AND GOOSEBERRIES : | Use |
| 08112010 | CONTAINING ADDED SUGAR | Use |
| 08112020 | NOT CONTAINING ADDED SUGAR | Use |
| 08112090 | OTHER | Use |
| 081190 | OTHER : | Use |
| 08119010 | CONTAINING ADDED SUGAR | Use |
| 08119090 | OTHER | Use |
| 0812 | FRUIT AND NUTS PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION | Use |
| 081210 | CHERRIES | Use |
| 08121000 | CHERRIES | Use |
| 081290 | OTHER : | Use |
| 08129010 | MANGO SLICES IN BRINE | Use |
| 08129090 | OTHER | Use |
| 0813 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER | Use |
| 081310 | APRICOTS | Use |
| 08131000 | APRICOTS | Use |
| 081320 | PRUNES | Use |
| 08132000 | PRUNES | Use |
| 081330 | APPLES | Use |
| 08133000 | APPLES | Use |
| 081340 | OTHER FRUIT: | Use |
| 08134010 | TAMARIND, DRIED | Use |
| 08134020 | SINGODA WHOLE (WATER NUT) | Use |
| 08134090 | OTHER | Use |
| 081350 | MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER: | Use |
| 08135010 | MIXTURES OF NUTS | Use |
| 08135020 | MIXTURES OF DRIED FRUITS | Use |
| 0814 | PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS | Use |
| 081400 | PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS | Use |
| 08140000 | PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS | Use |