HSN Code | HSN Description | GST Rate | |
---|---|---|---|
Chapter 8 |
EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS | ||
0801 |
Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled | ||
- | Coconuts: | ||
08011100 |
-- | Desiccated | |
080112 |
-- | In the inner shell (endocarp): | |
08011210 |
--- | Fresh | |
08011220 |
--- | Dried | |
08011290 |
--- | Other | |
080119 |
-- | Other: | |
08011910 |
--- | Fresh | |
08011920 |
--- | Dried | |
08011990 |
--- | Other | |
- | Brazil nuts : | ||
08012100 |
-- | In shell | |
08012200 |
-- | Shelled | |
- | Cashew nuts: | ||
08013100 |
-- | In shell | |
080132 |
-- | Shelled: | |
08013210 |
--- | Cashew kernel, broken | |
08013220 |
--- | Cashew kernel, whole | |
08013290 |
--- | Other | |
0802 |
Other nuts, fresh or dried, whether or not shelled or peeled | ||
- | Almonds: | ||
08021100 |
-- | In shell | |
08021200 |
-- | Shelled | |
- | Hazelnuts or filberts (Corylus spp.): | ||
08022100 |
-- | In shell | |
08022200 |
-- | Shelled | |
- | Walnuts: | ||
08023100 |
-- | In shell | |
08023200 |
-- | Shelled | |
- | Chestnuts (Castanea spp.): | ||
08024100 |
-- | In shell | |
08024200 |
-- | Shelled | |
- | Pistachios: | ||
08025100 |
-- | In shell | |
08025200 |
-- | Shelled | |
- | Macadamia nuts: | ||
08026100 |
-- | In shell | |
08026200 |
-- | Shelled | |
08027000 |
- | Kola nuts (Cola spp.) | |
080280 |
- | Areca nuts: | |
08028010 |
--- | Whole | |
08028020 |
--- | Split | |
08028030 |
--- | Ground | |
08028090 |
--- | Other | |
- | Other: | ||
08029100 |
-- | Pine nuts, in shell | |
08029200 |
-- | Pine nuts, shelled | |
08029900 |
-- | Other | |
0803 |
Bananas, including plantains, fresh or dried | ||
080310 |
- | Plantains: | |
08031010 |
--- | Curry plantain | |
08031090 |
--- | Other | |
080390 |
- | Other: | |
08039010 |
--- | Bananas, fresh | |
08039090 |
--- | Other | |
0804 |
Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens, fresh or dried | ||
080410 |
- | Dates: | |
08041010 |
--- | Fresh (excluding wet dates) | |
08041020 |
--- | Soft (khayzur or wet dates) | |
08041030 |
--- | Hard (chhohara or kharek) | |
08041090 |
--- | Other | |
080420 |
- | Figs: | |
08042010 |
--- | Fresh | |
08042090 |
--- | Other | |
08043000 |
- | Pineapples | |
08044000 |
- | Avocados | |
080450 |
- | Guavas, mangoes and mangosteens : | |
08045010 |
--- | Guavas, fresh or dried | |
--- | Mangoes, fresh : | ||
08045021 |
---- | Alphonso (Hapus) | |
08045022 |
---- | Banganapalli | |
08045023 |
---- | Chausa | |
08045024 |
---- | Dasheri | |
08045025 |
---- | Langda | |
08045026 |
---- | Kesar | |
08045027 |
---- | Totapuri | |
08045028 |
---- | Mallika | |
08045029 |
---- | Other | |
08045030 |
--- | Mangoes, sliced dried | |
08045040 |
--- | Mango pulp | |
08045090 |
--- | Other | |
0805 |
Citrus fruit, fresh or dried | ||
08051000 |
- | Oranges | |
- | Mandarins (including tangerines and satsumas); Clementines, wilkings and similar citrus hybrids: | ||
08052100 |
-- | Mandarins (including tangerines and satsumas) | |
08052200 |
-- | Clementines | |
08052900 |
-- | Other | |
08054000 |
- | Grapefruit and pomelos | |
08055000 |
- | Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) | |
08059000 |
- | Other | |
0806 |
Grapes, fresh or dried | ||
08061000 |
- | Fresh | |
080620 |
- | Dried: | |
08062010 |
--- | Raisins | |
08062090 |
--- | Other | |
0807 |
Melons (including watermelons) and papaws (papayas), fresh | ||
- | Melons (including watermelons): | ||
08071100 |
-- | Water melons | |
080719 |
-- | Other : | |
08071910 |
--- | Musk melons | |
08071990 |
--- | Other | |
08072000 |
- | Papaws (papayas) | |
0808 |
Apples, pears and quinces, fresh | ||
08081000 |
- | Apples | |
08083000 |
- | Pears | |
08084000 |
- | Quinces | |
0809 |
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh | ||
08091000 |
- | Apricots | |
- | Cherries: | ||
08092100 |
-- | Sour cherries (Prunus cerasus) | |
08092900 |
-- | Other | |
08093000 |
- | Peaches, including nectarine | |
08094000 |
- | Plums and sloes | |
0810 |
Other fruit, fresh | ||
08101000 |
- | Strawberries | |
08102000 |
- | Raspberries, blackberries, mulberries and loganberries | |
08103000 |
- | Black, white or red currants and gooseberries | |
08104000 |
- | Cranberries, bilberries and other fruits of the genus Vaccinium | |
08105000 |
- | Kiwi fruit | |
08106000 |
- | Durians | |
08107000 |
- | Persimmons | |
081090 |
- | Other: | |
08109010 |
--- | Pomegranates | |
08109020 |
--- | Tamarind, fresh | |
08109030 |
--- | Sapota ( chico ) | |
08109040 |
--- | Custard-apple (Ata) | |
08109050 |
--- | Bore | |
08109060 |
--- | Lichi | |
08109090 |
--- | Other | |
0811 |
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter | ||
081110 |
- | Strawberries: | |
08111010 |
--- | Containing added sugar | |
08111020 |
--- | Not containing added sugar | |
08111090 |
--- | Other | |
081120 |
- | Raspberries, blackberries, mulberries, logan-berries, black, white or red currants and gooseberries: | |
08112010 |
--- | Containing added sugar | |
08112020 |
--- | Not containing added sugar | |
08112090 |
--- | Other | |
081190 |
- | Other: | |
08119010 |
--- | Containing added sugar | |
08119090 |
--- | Other | |
0812 |
Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption | ||
08121000 |
- | Cherries | |
081290 |
- | Other: | |
08129010 |
--- | Mango slices in brine | |
08129090 |
--- | Other | |
0813 |
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this Chapter | ||
08131000 |
- | Apricots | |
08132000 |
- | Prunes | |
08133000 |
- | Apples | |
081340 |
- | Other fruit: | |
08134010 |
--- | Tamarind, dried | |
08134020 |
--- | Singoda whole (water nut) | |
08134090 |
--- | Other | |
081350 |
- | Mixtures of nuts or dried fruits of this Chapter: | |
08135010 |
--- | Mixtures of nuts | |
08135020 |
--- | Mixtures of dried fruits | |
08140000 |
Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions |
☑ Quarterly | GSTR-3B
GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.
* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
☑ Half-Yearly | ITC-04
ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.
☑ Annual | ITC-04
ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)