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 |
☑ Monthly | GSTR-3B
GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
☑ Monthly | GSTR-11
GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Annual | GSTR-4
GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).