| 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,- |
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,- |
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 |