GST on fruit, nuts and peels of citrus fruits and melons
According to section 2 of chapter 8 of the GST Act, the GST tax rate and HSN code for fruit, nuts and peels of citrus fruits and melons are defined as per section-2 of chapter 8 of GST Act. Trader who includes edible fruit and nuts, citrus peels, and melons in their products will be required to list the HSN CODE for dry fruit and nuts, citrus peels, and melons on their invoices and GST returns in order to identify the nuts, citrus peels, and melons as part of the products they sell.
There is no doubt that by the beginning of July 2017, the historic Goods and Services Tax (GST) regime will have already taken effect in the country. According to our Prime Minister, the GST is indeed a major milestone in the development of the country, as well as an important event for the future of the country in terms of its development.
| HSN Code | Description | Rate (%) |
| 801 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – COCONUTS:(Brazil nuts) | 12% |
| 801 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – COCONUTS: (Cashew nuts) | 5% |
| 801 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – COCONUTS: (Coconuts) | 5% |
| 801 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – COCONUTS: (Coconuts and Brazil nuts) | 0% |
| 8011100 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS: DESICCATED | 5% |
| 8011210 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS –IN THE INNER SHELL (ENDOCARP): —FRESH | Nil |
| 8011220 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS –IN THE INNER SHELL —DRIED | 12% |
| 8011290 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS –IN THE INNER SHELL (ENDOCARP)—OTHER | 12% |
| 8011910 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : FRESH | Nil |
| 8011920 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : DRIED | 12% |
| 8011990 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : OTHER | 12% |
| 8012100 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDBRAZIL NUTS : IN SHELL | 12% |
| 8012200 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDBRAZIL NUTS : SHELLED | 12% |
| 8013210 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED CASHEW KERNEL, BROKEN | 5% |
| 8013220 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED SHELLED : CASHEW KERNEL, WHOLE | 5% |
| 8013290 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED OTHER | 5% |
| 802 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ALMONDS (Walnuts) | 5% |
| 802 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ALMONDS | 12% |
| 802 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ALMONDS | 0% |
| 8021100 | OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELEDALMONDS : IN SHELL | 12% |
| 8021200 | OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELEDALMONDS : SHELLED | 12% |
| 8022100 | OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEE HAZELNUTS OR FILBERTS (CORYLUS SPP.) : IN SHELL | 12% |
| 8022200 | OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEE HAZELNUTS OR FILBERTS (CORYLUS SPP.) : SHELLED | 12% |
| 8023100 | OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELED WALNUTS : IN SHELL | 5% |
| 8023200 | OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELED WALNUTS : SHELLED | 5% |
| 8024100 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – CHESTNUTS (CASTANEA SPP.) : — IN SHELL | 5% |
| 8024200 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – CHESTNUTS (CASTANEA SPP.) : — SHELLED | 5% |
| 8025100 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – PISTACHIOS — IN SHELL | 12% |
| 8025200 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – PISTACHIOS –SHELLED | 12% |
| 8026100 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – MACADEMIA NUTS — IN SHELL | 12% |
| 8026200 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – MACADEMIA NUTS — SHELLED | 12% |
| 8027000 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – KOLA NUTS (COLA SPP.) | 12% |
| 8028010 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —WHOLE | 5% |
| 8028020 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —SPLIT | 5% |
| 8028030 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —GROUND | 5% |
| 8028090 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —OTHER | 5% |
| 8029000 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – OTHER | 12% |
| 803 | BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED | 5% |
| 803 | BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED | 0% |
| 8031010 | BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – PLANTAINS — CURRY PLANTAIN | 5% |
| 8031090 | BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – PLANTAINS — OTHER | 5% |
| 8039010 | BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – OTHER — BANANAS, FRESH | 5% |
| 8039090 | BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – OTHER — OTHER | 5% |
| 804 | Mangoes sliced, dried | 5% |
| 804 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED | 12% |
| 804 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED | 0% |
| 8041010 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : FRESH (EXCLUDING WET DATES) | 12% |
| 8041020 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : SOFT (KHAYZUR OR WET DATES) | 12% |
| 8041030 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : HARD (CHHOHARA OR KHAREK) | 12% |
| 8041090 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : OTHER | 12% |
| 8042010 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDFIGS : FRESH | Nil |
| 8042090 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDFIGS : OTHER | 12% |
| 8043000 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIED PINEAPPLES | 12% |
| 8044000 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDAVOCADOS | 12% |
| 8045010 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : GUAVAS, FRESH OR DRIED | 12% |
| 8045020 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGOES, FRESH | Nil |
| 8045030 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGOES, SLICED DRIED | 5% |
| 8045040 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGO PULP | 12% |
| 8045090 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIED GUAVAS, MANGOES AND MANGOSTEENS : OTHER | 12% |
| 805 | CITRUS FRUIT, FRESH OR DRIED | 12% |
| 805 | CITRUS FRUIT, FRESH OR DRIED | 0% |
| 8051000 | CITRUS FRUIT, FRESH OR DRIED ORANGES | 12% |
| 8052000 | CITRUS FRUIT, FRESH OR DRIED MANDARINS (INCLUDING TANGERINES AND SATSUMAS); CLEMENTINES, WILKINGS AND SIMILAR CITRUS HYBRIDS | 12% |
| 8054000 | CITRUS FRUIT, FRESH OR DRIED – GRAPE FRUIT, INCLUDING POMELOS | 12% |
| 8055000 | CITRUS FRUIT, FRESH OR DRIED LEMON (CITRUS LIMON, CITRUS LIMONUM) AND LIMES (CITRUS AURANTIFOLIA, CITRUS LATIFOLIA) | 12% |
| 8059000 | CITRUS FRUIT, FRESH OR DRIED OTHER | 12% |
| 806 | GRAPES, FRESH OR DRIED | 5% |
| 806 | GRAPES, FRESH OR DRIED | 0% |
| 8061000 | GRAPES, FRESH OR DRIED FRESH | 5% |
| 8062010 | GRAPES, FRESH OR DRIED DRIED : RAISINS | 5% |
| 8062090 | GRAPES, FRESH OR DRIED DRIED : OTHER | 5% |
| 807 | MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH – MELONS (INCLUDING WATERMELONS) : | 5% |
| 807 | MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH – MELONS (INCLUDING WATERMELONS) : | 0% |
| 8071100 | MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESH MELONS (INCLUDING WATERMELONS) : WATER MELONS | 5% |
| 8071900 | MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESH MELONS (INCLUDING WATERMELONS) : OTHER | 5% |
| 8072000 | MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESHPAPAWS (PAPAYAS) | 5% |
| 808 | APPLES, PEARS AND QUINCES, FRESH | 5% |
| 808 | APPLES, PEARS AND QUINCES, FRESH | 0% |
| 8081000 | APPLES, PEARS AND QUINCES, FRESHAPPLES | 5% |
| 8083000 | APPLES, PEARS AND QUINCES, FRESH – PEARS | 5% |
| 8084000 | APPLES, PEARS AND QUINCES, FRESH – QUINCES | 5% |
| 809 | APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH | 5% |
| 809 | APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH | 0% |
| 8091000 | APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESH APRICOTS | 5% |
| 8092100 | APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH – CHERRIES — SOUR CHERRIES (PRUNUS CERASUS) | 5% |
| 8092900 | APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH – CHERRIES — OTHER | 5% |
| 8093000 | APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESH PEACHES, INCLUDING NECTARINE | 5% |
| 8094000 | APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESHPLUMS AND SLOES | 5% |
| 810 | OTHER FRUIT, FRESH | 5% |
| 810 | OTHER FRUIT, FRESH | 0% |
| 8101000 | OTHER FRUIT, FRESH STRAWBERRIES | 5% |
| 8102000 | OTHER FRUIT, FRESH RASPBERRIES, BLACKBERRIES, MULBERRIES AND LOGANBERRIES | 5% |
| 8103000 | OTHER FRUIT, FRESH BLACK, WHITE OR RED CURRANTS AND GOOSEBERRIES | 5% |
| 8104000 | OTHER FRUIT, FRESH CRANBERRIES, BILBERRIES AND OTHER FRUITS OF THE GENUS VACCINIUM | 5% |
| 8105000 | OTHER FRUIT, FRESH KIWI FRUIT | 5% |
| 8106000 | OTHER FRUIT, FRESH DURIANS | 5% |
| 8107000 | OTHER FRUIT, FRESH – PERSIMMONS | 5% |
| 8109010 | OTHER FRUIT, FRESH OTHER : POMEGRANATES | 5% |
| 8109020 | OTHER FRUIT, FRESH OTHER : TAMARIND, FRESH | 5% |
| 8109030 | OTHER FRUIT, FRESH OTHER : SAPOTA (CHICO) | 5% |
| 8109040 | OTHER FRUIT, FRESH OTHER : CUSTARD-APPLE (ATA) | 5% |
| 8109050 | OTHER FRUIT, FRESH OTHER : BORE | 5% |
| 8109060 | OTHER FRUIT, FRESH OTHER : LICHI | 5% |
| 8109090 | OTHER FRUIT, FRESH OTHER : OTHER | 5% |
| 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% |
| 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% |
| 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% |
| 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% |
| 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% |
| 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% |
| 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% |
| 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% |
| 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% |
| 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% |
| 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% |
| 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% |
| 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% |
| 813 | Dried chestnuts (singhada), whether or not shelled or peeled | 5% |
| 813 | Tamarind dried | Nil |
| 813 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER | 12% |
| 8131000 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER APRICOTS | 12% |
| 8132000 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER PRUNES | 12% |
| 8133000 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER APPLES | 12% |
| 8134010 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : TAMARIND, DRIED | Nil |
| 8134020 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : SINGODA WHOLE (WATER NUT) | 12% |
| 8134090 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : OTHER | 12% |
| 8135010 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER MIXTURES OF NUTS | 12% |
| 8135020 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER MIXTURES OF DRIED FRUITS | 12% |
| 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 | 5% |
| 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% |
| 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% |
HSN Code: How Does It Work
The system consists of more than 5,000 categories of items, each of which is coded with six digits and is categorized logically and legally in a systematic manner. It is underpinned by well-defined rules for the purpose of achieving a uniform categorization.
Frequently Asked Questions
-
Some Examples of GST-free Fruits
- Those fruits which are not frozen or canned
- Cocoanuts, fresh or dried, shelled or unshaded
- A variety of nuts, such as almonds, hazelnuts, walnuts, hazelnuts, walnuts, macadamia nuts, kola nuts and areca nuts
-
Which fruits are subject to the 5% GST?
- Areca nuts that have been dried, regardless of whether they have been shelled or peeled
- All goods, other than dry fruits, in a frozen or preserved state
- Uncooked or cooked by steaming or boiling in water, frozen, whether or not sweetened with sugar or another sweetening agent
- Indirectly preserved fruit and nuts, but unfit for direct consumption
- In brine, in sulphur water, or in other preservative solutions, citrus fruit and melons peel can be frozen, dried or provisionally preserved
Read more: Decoding GST Rate and HSN Codes for Laptops, Computers: Essential for GST Compliance
