GST tax rate on - 08 Edible fruit and nuts; peel of citrus fruits or melons

HS Description Percentage
0801

Cashew nuts, whether or not shelled or peeled, desiccated coconuts

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
0802

Dried areca nuts, whether or not shelled or peeled

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
0802

Dried chestnuts (singhada), whether or not shelled or peeled

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
0813

Dried chestnuts (singhada), whether or not shelled or peeled

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
0802

Walnuts, whether or not shelled.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
08

Dried makhana, whether or not shelled or peeled,put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
0804

Mangoes sliced, dried.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
0806

Grapes, dried, and raisins

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
0811

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
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

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
0814

Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
0801

Brazil nuts, dried, whether or not shelled or peeled 

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
0802

Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
0804

Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
0805

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
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 (singhada) whether or not shelled or peeled

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
0809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
08

Dried makhana, whether or not shelled or peeled other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
0801

Coconuts, fresh or dried, whether or not shelled or peeled

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
0801

Brazil nuts, fresh, whether or not shelled or peeled

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
0802

Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
0803

Bananas, including plantains, fresh or dried

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
0805

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
0806

Grapes, fresh

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
0807

Melons (including watermelons) and papaws (papayas), fresh.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
0808

Apples, pears and quinces, fresh.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
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.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
0813

Tamarind dried

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
0814

Peel of citrus fruit or melons (including watermelons), fresh.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil

6 Digit HS Code for chapter 08 - Edible fruit and nuts; peel of citrus fruits or melons

4 Digit HS Code for chapter 08 - Edible fruit and nuts; peel of citrus fruits or melons

8 Digit HS Code for chapter 08 - Edible fruit and nuts; peel of citrus fruits or melons