Chapter 8:HSN Code & GST Rate for Dry Fruits & Fruits

HSN Codes	Products Description	Rates (%)	Export and Import HSN Codes
08	Dried makhana, whether or not shelled or peeled	5%	No Export and Import HSN Codes Prescribed
0801	Cashew Nuts, whether or not shelled or peeled, (inserted w.e.f 14/11/2017 : desiccated coconuts	5%	08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290
0801	Brazil nuts, dried, whether or not shelled or peeled	12%	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	08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290
0801	Brazil nuts, fresh, whether or not shelled or peeled	NIL	08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290
0802	Dried areca nuts, whether or not shelled or peeled	5%	08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000
0802	Dried chestnuts (singhara), whether or not shelled or peeled	5%	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, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]	12%	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 (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled	NIL	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%	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	08031010, 08031090, 08039010, 08039090
0804	Mangoes sliced, dried	5%	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%	08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090
0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.	NIL	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, wilkins and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.	NIL	08051000, 08052000, 08054000, 08055000, 08059000
0806	Grapes, dried, and raisins	5%	08061000, 08062010, 08062090
0806	Grapes, fresh	NIL	08061000, 08062010, 08062090
0807	Melons (including watermelons) and papaws (papayas), fresh.	NIL	08071100, 08071900, 08072000
0808	Apples, pears and quinces, fresh.	NIL	08081000, 08083000, 08084000
0809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.	NIL	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	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%	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%	08121000, 08129010, 08129090
0813	Tamarind, dried	5%	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 (singhara) whether or not shelled or peeled]	12%	08131000, 08132000, 08133000, 08134010, 08134020, 08134090, 08135010, 08135020
0814	Peel of citrus fruit or melons (including watermelons), fresh.	NIL	08140000
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%	08140000