Chapter 08GST Classification
Edible Fruit and Nuts
Covers fresh, frozen, or dried fruits and nuts. Includes citrus peels.
Based on Customs Tariff ActUpdated: December 2025
Total Codes205
Dominant RateFresh fruit is Nil. Dry fruits (Cashew, Almond, Raisin) are usually 5% or 12%.
Includes: Fresh Fruits, Dry Fruits (Nuts), Frozen Fruits...
How to find the correct HSN Code in Chapter 08?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 08
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What does Chapter 08 Cover?
Covers fresh, frozen, or dried fruits and nuts. Includes citrus peels.
Included
- Fresh fruits
- Nuts (Almond, Cashew)
- Frozen fruits
- Dried fruits (Raisins)
Excluded
- Fruit Jams/JelliesGo to Ch 20
- Roasted NutsGo to Ch 20
- Fruit JuicesGo to Ch 20
Common Confusions
- • Raw Nuts (Ch 08) vs Roasted/Salted Nuts (Ch 20): Roasting makes it a preparation.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 08
Are dry fruits taxable?
Yes, most dry fruits like cashews/almonds attract 5% or 12% GST.
Is fruit juice Ch 08?
No, fruit juice is Ch 20.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.