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Key Highlights:
- Several raw or fresh fruits are tax-exempt or have lower GST, which benefits the agricultural producers'
- Imported fruits attract the same GST as domestic fruits but may also incur additional customs duties
- Wholesalers and processors of fruits and nuts can claim ITC against their GST liability, making them liable for tax on the balance.
- There is no differentiation in GST rates between organic and conventionally grown fruits, ensuring uniformity in taxation for the industry.
Products under Chapter 8 of the harmonised system of nomenclature (HSN) include edible fruits and nuts, assorted fruits, and the peel of citrus fruits or melons. Foods like these cater to the industry as a whole, for food processing, retail, and export.Knowing the GST on dry fruits and HSN codes for these products is important for farmers, traders, retailers, and businesses to comply with the regulations of the goods and services tax (GST) in India. So, let's explore the GST rates and HSN codes for these items covered under Chapter 8. Also Read - Find out what the GST composition scheme is and how it works
GST Rates and HSN Codes for Chapter 8 Products
The table showing various HSN codes and GST rates is listed below concerning edible fruits, nuts, and their relevant products:
| HSN Codes | Export and Import HSN Codes | Products Description | Rates (%) |
| 08 | No Export and Import HSN Codes Prescribed | Shelled or peeled dried makhana | 5% |
| 0801 | 08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290 | Shelled or peeled cashew nuts and desiccated coconuts | 5% |
| 0801 | 08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290 | Shelled or peeled Brazil nuts | 12% |
| 0801 | 08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290 | Shelled or peeled and fresh or dried Coconuts | NIL |
| 0801 | 08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290 | Shelled or peeled fresh Brazil nuts | NIL |
| 0802 | 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000 | Shelled or peeled Dried areca nuts | 5% |
| 0802 | 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000 | Shelled or peeled dried chestnuts (singhara) | 5% |
| 0802 | 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000 | Other nuts when dried, whether shelled or peeled almonds, hazelnuts or filberts (Corylus spp.); chestnuts (Castanea spp.); pistachios, macadamia nuts, cocoa-nuts (Cola spp.) apart from areca nuts. | 12% |
| 0802 | 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000 | Any other fruits except evergreen nuts would include all other nuts such as almonds, walnuts, chestnuts (Castanea spp.), macadamias, kola nuts (Cola spp.), filberts (Corylus spp.), pistachios, and areca nuts, whether shelled or peeled. | NIL |
| 0802 | 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000 | Shelled or whole Walnuts, | 5% |
| 0803 | 08031010, 08031090, 08039010, 08039090 | Fresh or dried Bananas, including plantains | NIL |
| 0804 | 08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090 | Sliced, dried, or both Mangoes | 5% |
| 0804 | 08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090 | Dried -figs, pineapples, Dates (soft or hard), avocados, mangosteens and guavas | 12% |
| 0804 | 08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090 | Fresh -figs, pineapples, Dates (soft or hard), avocados, mangosteens and guavas | NIL |
| 0805 | 08051000, 08052000, 08054000, 08055000, 08059000 | Citrus fruit of the genus includes oranges, tangerines, and mandarins; various hybrids and pomelos; fresh lemons (Citrus limon, Citrus limonum); and limes (Citrus aurantifolia, Citrus latifolia). | NIL |
| 0806 | 08061000, 08062010, 08062090 | Dried Grapes and raisins | 5% |
| 0806 | 08061000, 08062010, 08062090 | Fresh Grapes | NIL |
| 0807 | 08071100, 08071900, 08072000 | Fresh- papaws (papayas) and Melons (including watermelons) | NIL |
| 0808 | 08081000, 08083000, 08084000 | Fresh- pears, Apples and quinces | NIL |
| 0809 | 08091000, 08092100, 08092900, 08093000, 08094000 | Fresh Apricots, cherries, plums,peaches (including nectarines), and sloes | NIL |
| 0810 | 08101000, 08102000, 08103000, 08104000, 08105000, 08106000, 08107000, 08109010, 08109020, 08109030, 08109040, 08109050, 08109060, 08109090 | Fruits, including fresh Kiwi fruit, durians, persimmons, pomegranates, tamarinds, sapotas (chicos), custard apples (atas), mulberries, loganberries, and black, white, or red currants and gooseberries are other species of fruit. Other examples include cranberries, bilberries, and fruits of the genus Vaccinium. | NIL |
| 0811 | 08111010, 08111020, 08111090, 08112010, 08112020, 08112090, 08119010, 08119090 | Nuts and fruits, raw or treated with boiling or steaming in water, frozen, and whether or not sugar or other sweeteners are added. | 5% |
| 0812 | 08121000, 08129010, 08129090 | They represent fresh fruit and nuts that have a limited preservative treatment, such as exposure to sulfur dioxide gas, brine, sulfurous water, etc. and are not immediately edible. | 5% |
| 0813 | 08131000, 08132000, 08133000, 08134010, 08134020, 08134090, 08135010, 08135020 | Dried Tamarind | 5% |
| 0813 | 08131000, 08132000, 08133000, 08134010, 08134020, 08134090, 08135010, 08135020 | Mixed nuts or dried fruits from Chapter 8, other than dried tamarind and dried chestnut (singhara), whether or not shelled or peeled. Dried fruit in addition to those of the headings 0801 to 0806. | 12% |
| 0814 | 08140000 | Fresh Peel of melons (including watermelons) or citrus fruit, fresh. | NIL |
| 0814 | 08140000 | Peel melons (watermelons included) or citrus frozen, dried, or preserved temporarily in brine, sulfur water, or similar preservative or processing solutions. | 5% |
Also Read - Find out which dry fruits are good for hair growth
Identifying the HSN Codes and GST Rates
Chapter 8 of the harmonised system nomenclature includes a plethora of edible fruits with different GST on dry fruits, including nuts and peels of citrus/melon. The GST on dry fruits is meant to promote fresh fruit consumption by keeping a low tax rate. On the other hand, processed and preserved fruits attract a higher GST because of value addition.Understanding the codes and GST on dry fruit is important for farmers, wholesalers, retailers, and food processing industry to ensure tax compliance and availment of input tax credit (ITC) wherever applicable.For consumers, these tax structures are important to make conscious choices on what to purchase, fresh or processed fruits or nuts. The correct application of GST, therefore, helps the taxation system be clear and efficient within the supply chain.You can use the GST calculator to find the GST applicable to goods and services. The calculator also helps your business stay compliant with GST norms and pay the applicable taxes for smoother operations.
FAQS - FREQUENTLY ASKED QUESTIONS
What is the GST rate on fresh bananas?
Fresh bananas, including plantains, are exempted from GST. This exemption assists in making them affordable for consumers and also helps farmers and traders who depend on banana farming as a major source of income. As bananas are commonly consumed as a staple fruit, the government makes sure that they are tax-free.
What is the GST rate on dried fruits such as raisins and prunes?
Dried fruits, such as raisins, prunes, and dried apples, are taxed at 12% GST. The higher tax rate applies due to the additional processing and preservation methods used to extend their shelf life. Unlike fresh fruits, dried fruits undergo dehydration, packaging, and sometimes even sweetening processes, which add value and justify the increased tax rate.
How much GST applies to fresh pears, apples, and quinces?
Fresh pears, apples, and quinces are classified under HSN code 0808 and are exempted from the GST charge. They fall under the bracket of essential foods and thus enjoy the benefit of no taxation. The exemption from taxation works towards making the same available to a greater majority of the populace.
Are frozen berries charged with GST?
Yes, frozen fruits and nuts such as strawberries, raspberries, blueberries, and cranberries come under HSN code 0811 and are charged 5% GST. The moderate tax rate is because of the extra processing of freezing, packaging, and transportation, which makes them available during off seasons.
What is the GST rate on cashew nuts?
Cashew nuts, coconuts, and Brazil nuts fall under HSN code 0801 and attract a 5% GST. As cashew nuts are commonly utilised in food processing, confectionary, and dry fruits, the government has maintained a modest tax rate to balance both consumer affordability and industry requirements.
Is GST charged on citrus fruit peels?
Yes, the skin of citrus fruits or melons comes under HSN code 0814 and is taxed at 5% GST. Citrus peels have applications in food processing, cosmetics, and medicated purposes. The GST rate provides reasonable taxation for their commercial purpose while making them affordable to different industries.
Are fresh grapes subject to GST?
No, fresh grapes are classified under HSN code 0806, and no GST is charged. Grapes are a staple fruit, having extensive usage in raw consumption and the preparation of wine, and thus there is a need to maintain the low cost for increased accessibility.
What is the GST rate on watermelons and papayas?
No GST is charged on fresh watermelons, melons, and papayas. They are perishable fruits that are an integral part of daily diets, and the reduced rate of cost would be advantageous to both consumers and farmers.
Are imported fruits subject to greater GST rates?
Imported fruits attract customs duty as well as GST. Yet, the GST amount remains the same as for domestically grown fruits. This provides an even level playing field for local and imported fruits while keeping them affordable.
Are businesses entitled to input tax credit (ITC) for purchases of fruits?
Yes, companies engaged in fruit and nut trade and processing can avail themselves of the input tax credit (ITC) on GST paid on purchases. This enables companies to set off the tax incurred on procurement against their GST liability, thus saving costs and making tax efficient.
The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.
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