GST rates and HSN code for 08 - Edible fruit and nuts; peel of citrus fruit or melons.

GST Rates & HSN Codes on - Chapter 08

HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
80112 In The Inner Shell (Endocarp) 0%
80119 Other 0%
8013100 In Shell 5%
80132 Shelled 0%
80241 Chestnuts 12%
80242 Shelled 5%
80251 Pistachios 12%
80252 Shelled 5%
80261 Macadamia Nuts 12%
80262 Shelled 5%
80270 Kola Nuts 12%
80280 Areca Nuts 5%
80290 Other 5%
80310 Plaintains 0%
80390 Other 0%
80410 Dates 12%
80420 Figs 12%
80450 Guavas, Mangoes And Mangosteens 0%
8045021 Alphonso (Hapus) 0%
8045022 Banganapalli 12%
8045023 Chausa 12%
8045024 Dashaeri 0%
8045025 Langla 0%
8045026 Kesar 0%
8045027 Totapuri 0%
8045028 Mallika 12%
8045029 Other 0%
8052100 Mandarins (Including Tangerines And Satsumas) 12%
8052200 Clementines 12%
8052900 Other 12%
80620 Dried 5%
80719 Other 0%
8071910 Musk Melons 0%
8071990 Other 0%
80821 Sour Cherries 0%
80829 Other 0%
80830 Pears 0%
80840 Quinces 0%
80921 Sour Cherries 0%
80929 Other 0%
81030 Blac, White Or Ret Currants 0%
81070 Persimmons 0%
81090 Other 0%
81110 Strawberries 5%
81120 Raspberries, Blackberries, Mulberries, Loganberries, Black, White Or Red Currants And Gooseberries 5%
81190 Other 5%
81290 Other 5%
81340 Other Fruit 12%
81350 Mixtures Of Nuts Or Dried Fruits Of This Chapter 12%
801 Coconuts, Brazil Nuts And Cashew Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled - Coconuts: 0% 22/09/2017 1/07/2017
8011100 Coconuts, Brazil Nuts And Cashew Nuts,fresh Or Dried, Whether Or Not Shelledor Peeled Coconuts : Desiccated 5% 01-07-2017
8011210 Coconuts, Brazil Nuts And Cashew Nuts,fresh Or Dried, Whether Or Not Shelledor Peeled Coconuts --in The Inner Shell (Endocarp): ---fresh 01-07-2017
8011220 Coconuts, Brazil Nuts And Cashew Nuts,fresh Or Dried, Whether Or Not Shelledor Peeled Coconuts --in The Inner Shell ---dried 12% 01-07-2017
8011290 Coconuts, Brazil Nuts And Cashew Nuts,fresh Or Dried, Whether Or Not Shelledor Peeled Coconuts --in The Inner Shell (Endocarp)---other 12% 01-07-2017
8011910 Coconuts, Brazil Nuts And Cashew Nuts,fresh Or Dried, Whether Or Not Shelledor Peeled Other : Fresh 01-07-2017
8011920 Coconuts, Brazil Nuts And Cashew Nuts,fresh Or Dried, Whether Or Not Shelledor Peeled Other : Dried 12% 01-07-2017
8011990 Coconuts, Brazil Nuts And Cashew Nuts,fresh Or Dried, Whether Or Not Shelledor Peeled Other : Other 12% 01-07-2017
8012100 Coconuts, Brazil Nuts And Cashew Nuts,fresh Or Dried, Whether Or Not Shelledor Peeledbrazil Nuts : In Shell 12% 01-07-2017
8012200 Coconuts, Brazil Nuts And Cashew Nuts,fresh Or Dried, Whether Or Not Shelledor Peeledbrazil Nuts : Shelled 12% 01-07-2017
8013210 Coconuts, Brazil Nuts And Cashew Nuts,fresh Or Dried, Whether Or Not Shelledor Peeledcashew Nuts Shelled Cashew Kernel, Broken 5% 01-07-2017
8013220 Coconuts, Brazil Nuts And Cashew Nuts,fresh Or Dried, Whether Or Not Shelledor Peeledcashew Nuts Shelled Shelled : Cashew Kernel, Whole 5% 01-07-2017
8013290 Coconuts, Brazil Nuts And Cashew Nuts,fresh Or Dried, Whether Or Not Shelledor Peeledcashew Nuts Shelled Other 5% 01-07-2017
802 Other Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled - Almonds 5% 22-09-2017
8021100 Other Nuts, Fresh Or Dried, Whetheror Not Shelled Or Peeledalmonds : In Shell 12% 22/09/2017 1/07/2017
8021200 Other Nuts, Fresh Or Dried, Whetheror Not Shelled Or Peeledalmonds : Shelled 12% 22/09/2017 1/07/2017
8022100 Other Nuts, Fresh Or Dried, Whetheror Not Shelled Or Pee Hazelnuts Or Filberts (Corylus Spp.) : In Shell 12% 22/09/2017 1/07/2017
8022200 Other Nuts, Fresh Or Dried, Whetheror Not Shelled Or Pee Hazelnuts Or Filberts (Corylus Spp.) : Shelled 12% 22/09/2017 1/07/2017
8023100 Other Nuts, Fresh Or Dried, Whetheror Not Shelled Or Peeled Walnuts : In Shell 5% 22/09/2017 1/07/2017
8023200 Other Nuts, Fresh Or Dried, Whetheror Not Shelled Or Peeled Walnuts : Shelled 5% 22/09/2017 1/07/2017
8024100 Other Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled - Chestnuts (Castanea Spp.) : -- In Shell 5% 22/09/2017 1/07/2017
8024200 Other Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled - Chestnuts (Castanea Spp.) : -- Shelled 5% 22/09/2017 1/07/2017
8025100 Other Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled - Pistachios -- In Shell 12% 22/09/2017 1/07/2017
8025200 Other Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled - Pistachios --shelled 12% 22/09/2017 1/07/2017
8026100 Other Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled - Macademia Nuts -- In Shell 12% 22/09/2017 1/07/2017
8026200 Other Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled - Macademia Nuts -- Shelled 12% 22/09/2017 1/07/2017
8027000 Other Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled - Kola Nuts (Cola Spp.) 12% 22/09/2017 1/07/2017
8028010 Other Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled - Areca Nuts ---whole 5% 22/09/2017 1/07/2017
8028020 Other Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled - Areca Nuts ---split 5% 22/09/2017 1/07/2017
8028030 Other Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled - Areca Nuts ---ground 5% 22/09/2017 1/07/2017
8028090 Other Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled - Areca Nuts ---other 5% 22/09/2017 1/07/2017
8029000 Other Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled - Other 12% 22/09/2017 1/07/2017
803 Bananas, Including Plantains, Fresh Or Dried 0% 01-07-2017
8031010 Bananas, Including Plantains, Fresh Or Dried - Plantains --- Curry Plantain 5% 01-07-2017
8031090 Bananas, Including Plantains, Fresh Or Dried - Plantains --- Other 5% 01-07-2017
8039010 Bananas, Including Plantains, Fresh Or Dried - Other --- Bananas, Fresh 5% 01-07-2017
8039090 Bananas, Including Plantains, Fresh Or Dried - Other --- Other 5% 01-07-2017
804 Dates, Figs, Pineapples, Avocados, Guavas, Mangoes, And Mangosteens, Fresh Or Dried 0% 13-10-2017
8041010 Dates, Figs, Pineapples, Avocados, Guavas,mangoes, And Mangosteens, Fresh Or Drieddates : Fresh (Excluding Wet Dates) 12% 13/10/2017 1/07/2017
8041020 Dates, Figs, Pineapples, Avocados, Guavas,mangoes, And Mangosteens, Fresh Or Drieddates : Soft (Khayzur Or Wet Dates) 12% 13/10/2017 1/07/2017
8041030 Dates, Figs, Pineapples, Avocados, Guavas,mangoes, And Mangosteens, Fresh Or Drieddates : Hard (Chhohara Or Kharek) 12% 13/10/2017 1/07/2017
8041090 Dates, Figs, Pineapples, Avocados, Guavas,mangoes, And Mangosteens, Fresh Or Drieddates : Other 12% 13/10/2017 1/07/2017
8042010 Dates, Figs, Pineapples, Avocados, Guavas,mangoes, And Mangosteens, Fresh Or Driedfigs : Fresh 13/10/2017 1/07/2017
8042090 Dates, Figs, Pineapples, Avocados, Guavas,mangoes, And Mangosteens, Fresh Or Driedfigs : Other 12% 13/10/2017 1/07/2017
8043000 Dates, Figs, Pineapples, Avocados, Guavas,mangoes, And Mangosteens, Fresh Or Dried Pineapples 12% 13/10/2017 1/07/2017
8044000 Dates, Figs, Pineapples, Avocados, Guavas,mangoes, And Mangosteens, Fresh Or Driedavocados 12% 13/10/2017 1/07/2017
8045010 Dates, Figs, Pineapples, Avocados, Guavas,mangoes, And Mangosteens, Fresh Or Driedguavas, Mangoes And Mangosteens : Guavas, Fresh Or Dried 12% 13/10/2017 1/07/2017
8045020 Dates, Figs, Pineapples, Avocados, Guavas,mangoes, And Mangosteens, Fresh Or Driedguavas, Mangoes And Mangosteens : Mangoes, Fresh 13/10/2017 1/07/2017
8045030 Dates, Figs, Pineapples, Avocados, Guavas,mangoes, And Mangosteens, Fresh Or Driedguavas, Mangoes And Mangosteens : Mangoes, Sliced Dried 5% 13/10/2017 1/07/2017
8045040 Dates, Figs, Pineapples, Avocados, Guavas,mangoes, And Mangosteens, Fresh Or Driedguavas, Mangoes And Mangosteens : Mango Pulp 12% 13/10/2017 1/07/2017
8045090 Dates, Figs, Pineapples, Avocados, Guavas,mangoes, And Mangosteens, Fresh Or Dried Guavas, Mangoes And Mangosteens : Other 12% 13/10/2017 1/07/2017
805 Citrus Fruit, Fresh Or Dried 0% 01-07-2017
8051000 Citrus Fruit, Fresh Or Dried Oranges 12% 01-07-2017
8052000 Citrus Fruit, Fresh Or Dried Mandarins (Including Tangerines And Satsumas); Clementines, Wilkings And Similar Citrus Hybrids 12% 01-07-2017
8054000 Citrus Fruit, Fresh Or Dried - Grape Fruit, Including Pomelos 12% 01-07-2017
8055000 Citrus Fruit, Fresh Or Dried Lemon (Citrus Limon, Citrus Limonum) And Limes (Citrus Aurantifolia, Citrus Latifolia) 12% 01-07-2017
8059000 Citrus Fruit, Fresh Or Dried Other 12% 01-07-2017
806 Grapes, Fresh Or Dried 0% 22/09/2017 1/07/2017
8061000 Grapes, Fresh Or Dried Fresh 5% 01-07-2017
8062010 Grapes, Fresh Or Dried Dried : Raisins 5% 01-07-2017
8062090 Grapes, Fresh Or Dried Dried : Other 5% 01-07-2017
807 Melons (Including Watermelons) And Papaws (Papayas), Fresh - Melons (Including Watermelons) : 0% 01-07-2017
8071100 Melons (Including Watermelons) Andpapaws (Papayas), Fresh Melons (Including Watermelons) : Water Melons 5% 01-07-2017
8071900 Melons (Including Watermelons) Andpapaws (Papayas), Fresh Melons (Including Watermelons) : Other 5% 01-07-2017
8072000 Melons (Including Watermelons) Andpapaws (Papayas), Freshpapaws (Papayas) 5% 01-07-2017
808 Apples, Pears And Quinces, Fresh 0% 01-07-2017
8081000 Apples, Pears And Quinces, Freshapples 5% 01-07-2017
8083000 Apples, Pears And Quinces, Fresh - Pears 5% 01-07-2017
8084000 Apples, Pears And Quinces, Fresh - Quinces 5% 01-07-2017
809 Apricots, Cherries, Peaches (Including Nectarines), Plums And Soles, Fresh 0% 01-07-2017
8091000 Apricots, Cherries, Peaches (Includingnectarines), Plums And Soles, Fresh Apricots 5% 01-07-2017
8092100 Apricots, Cherries, Peaches (Including Nectarines), Plums And Soles, Fresh - Cherries -- Sour Cherries (Prunus Cerasus) 5% 01-07-2017
8092900 Apricots, Cherries, Peaches (Including Nectarines), Plums And Soles, Fresh - Cherries -- Other 5% 01-07-2017
8093000 Apricots, Cherries, Peaches (Includingnectarines), Plums And Soles, Fresh Peaches, Including Nectarine 5% 01-07-2017
8094000 Apricots, Cherries, Peaches (Includingnectarines), Plums And Soles, Freshplums And Sloes 5% 01-07-2017
810 Other Fruit, Fresh 0% 01-07-2017
8101000 Other Fruit, Fresh Strawberries 5% 01-07-2017
8102000 Other Fruit, Fresh Raspberries, Blackberries, Mulberries And Loganberries 5% 01-07-2017
8103000 Other Fruit, Fresh Black, White Or Red Currants And Gooseberries 5% 01-07-2017
8104000 Other Fruit, Fresh Cranberries, Bilberries And Other Fruits Of The Genus Vaccinium 5% 01-07-2017
8105000 Other Fruit, Fresh Kiwi Fruit 5% 01-07-2017
8106000 Other Fruit, Fresh Durians 5% 01-07-2017
8107000 Other Fruit, Fresh - Persimmons 5% 01-07-2017
8109010 Other Fruit, Fresh Other : Pomegranates 5% 01-07-2017
8109020 Other Fruit, Fresh Other : Tamarind, Fresh 5% 01-07-2017
8109030 Other Fruit, Fresh Other : Sapota (Chico) 5% 01-07-2017
8109040 Other Fruit, Fresh Other : Custard-apple (Ata) 5% 01-07-2017
8109050 Other Fruit, Fresh Other : Bore 5% 01-07-2017
8109060 Other Fruit, Fresh Other : Lichi 5% 01-07-2017
8109090 Other Fruit, Fresh Other : Other 5% 01-07-2017
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% 01-07-2017
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% 01-07-2017
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% 01-07-2017
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% 01-07-2017
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% 01-07-2017
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% 01-07-2017
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% 01-07-2017
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% 01-07-2017
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% 01-07-2017
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% 01-07-2017
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% 01-07-2017
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% 01-07-2017
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% 01-07-2017
813 Fruit, Dried, Other Than That Of Headings 0801 To 0806; Mixtures Of Nuts Or Dried Fruits Of This Chapter 5% 01-07-2017
8131000 Fruit, Dried, Other Than That Of Headings0801 To 0806; Mixtures Of Nuts Or Driedfruits Of This Chapter Apricots 5% 01-07-2017
8132000 Fruit, Dried, Other Than That Of Headings0801 To 0806; Mixtures Of Nuts Or Driedfruits Of This Chapter Prunes 12% 01-07-2017
8133000 Fruit, Dried, Other Than That Of Headings0801 To 0806; Mixtures Of Nuts Or Driedfruits Of This Chapter Apples 12% 01-07-2017
8134010 Fruit, Dried, Other Than That Of Headings0801 To 0806; Mixtures Of Nuts Or Driedfruits Of This Chapterother Fruit : Tamarind, Dried 22/09/2017 1/07/2017
8134020 Fruit, Dried, Other Than That Of Headings0801 To 0806; Mixtures Of Nuts Or Driedfruits Of This Chapterother Fruit : Singoda Whole (Water Nut) 12% 22/09/2017 1/07/2017
8134090 Fruit, Dried, Other Than That Of Headings0801 To 0806; Mixtures Of Nuts Or Driedfruits Of This Chapterother Fruit : Other 12% 22/09/2017 1/07/2017
8135010 Fruit, Dried, Other Than That Of Headings0801 To 0806; Mixtures Of Nuts Or Driedfruits Of This Chapter Mixtures Of Nuts 12% 22/09/2017 1/07/2017
8135020 Fruit, Dried, Other Than That Of Headings0801 To 0806; Mixtures Of Nuts Or Driedfruits Of This Chapter Mixtures Of Dried Fruits 12% 22/09/2017 1/07/2017
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 0% 01-07-2017
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% 01-07-2017