Quick classification guide
4-digit heading: Pick the broad category (e.g. 0801).
Inclusions/exclusions: Confirm your product matches.
Rate check: Verify the latest notifications before filing.
Browse HSN codes in Chapter 08
Next steps
If you’re unsure about the chapter, use the global search and compare descriptions.
Jump to nearby chapters to avoid wrong classification (common GST mistake).
After finalizing your HSN, generate a clean rate card for shop display or staff reference.
Not legal advice • Always verify before filing • Last reviewed: 22 Jan 2026
Analysis of Chapter 08
Edible Fruits and Nuts. Fresh fruit is Exempt. Dry fruits (Cashew, Almonds, Raisins) are Taxable (mostly 5% or 12%).
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
Expert insights
Don't confuse Fresh Grapes (0806 - Exempt) with Raisins (0806 - Taxable).
- • Raw Nuts (Ch 08) vs Roasted/Salted Nuts (Ch 20): Roasting makes it a preparation.
Compliance checklist
- • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
- • 6-digit HSN: typically required beyond higher turnover thresholds.
- • Export/Import: use full code as per customs documents.
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.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
Last reviewed: 22 Jan 2026. How we update content + sources.
Not legal advice • Always verify before filing • Page URLs use your deployed site base.