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- Updated on : September 19, 2025
HSN Chapter 8: Edible Fruit, Nuts & Melons Classification & GST Rates India
HSN Code & GST Rate for Dry Fruits & Fruits - Chapter 8
Understanding GST classification for fruits, nuts, and melons is crucial for fruit traders, processors, retailers, and consumers. HSN Chapter 8 received significant benefits in the September 2025 GST reforms, with most dried fruits and nuts moving from higher tax brackets to just 5% GST, making healthy nutrition more accessible to Indian families.
Key Classification Factors for Fruit & Nut GST Rates
- Processing State: Fresh vs Dried vs Frozen vs Preserved
- Value Addition: Natural fruits vs Processed/Mixed preparations
- Packaging Type: Loose vs Branded unit containers
- Nutritional Category: Essential fruits vs Premium/exotic varieties
Complete HSN Code Table: Fruits, Nuts & Melons (Chapter 8)
| GST Rate | Product Description | HSN Code | Key Import/Export HSN Codes |
|---|---|---|---|
| NIL (0%) | Coconuts, fresh or dried, whether or not shelled or peeled | 0801 | 08011100, 08011210, 08011220, 08011290, 08011910, 08011920 |
| 5% | Cashew Nuts, whether or not shelled or peeled; desiccated coconuts | 0801 | 08011100, 08011210, 08011220, 08011290, 08011910, 08011920 |
| NIL (0%) | Brazil nuts, fresh, whether or not shelled or peeled | 0801 | 08011100, 08011210, 08011220, 08011290, 08011910, 08011920 |
| 12% | Brazil nuts, dried, whether or not shelled or peeled | 0801 | 08011100, 08011210, 08011220, 08011290, 08011910, 08011920 |
| NIL (0%) | Other nuts, fresh (Almonds, Hazelnuts, Walnuts, Chestnuts, Pistachios) | 0802 | 08021100, 08021200, 08022100, 08022200, 08023100, 08023200 |
| 5% | Walnuts, whether or not shelled (Maintained at 5%) | 0802 | 08021100, 08021200, 08022100, 08022200, 08023100, 08023200 |
| 5% | Dried areca nuts, chestnuts (singhara) (Reduced from 12%) | 0802 | 08021100, 08021200, 08022100, 08022200, 08023100, 08023200 |
| 5% | Other dried nuts (Almonds, Hazelnuts, Pistachios, Macadamia) (Reduced from 12%) | 0802 | 08021100, 08021200, 08022100, 08022200, 08023100, 08023200 |
| NIL (0%) | Bananas, including plantains, fresh or dried | 0803 | 08031010, 08031090, 08039010, 08039090 |
| NIL (0%) | Dates, figs, pineapples, avocados, guavas, mangoes, fresh | 0804 | 08041010, 08041020, 08041030, 08041090, 08042010, 08042090 |
| 5% | Mangoes sliced, dried (Reduced from 12%) | 0804 | 08041010, 08041020, 08041030, 08041090, 08042010, 08042090 |
| 5% | Dates, figs, pineapples, avocados, guavas, dried (Reduced from 12%) | 0804 | 08041010, 08041020, 08041030, 08041090, 08042010, 08042090 |
| NIL (0%) | Citrus fruits (Oranges, Mandarins, Grapefruit, Lemons, Limes), fresh | 0805 | 08051000, 08052000, 08054000, 08055000, 08059000 |
| NIL (0%) | Grapes, fresh | 0806 | 08061000, 08062010, 08062090 |
| 5% | Grapes, dried, and raisins (Reduced from 12%) | 0806 | 08061000, 08062010, 08062090 |
| NIL (0%) | Melons (including watermelons) and papaws (papayas), fresh | 0807 | 08071100, 08071900, 08072000 |
| NIL (0%) | Apples, pears and quinces, fresh | 0808 | 08081000, 08083000, 08084000 |
| NIL (0%) | Apricots, cherries, peaches, plums and sloes, fresh | 0809 | 08091000, 08092100, 08092900, 08093000, 08094000 |
| NIL (0%) | Other fruits (strawberries, kiwi, pomegranates, tamarind, litchi), fresh | 0810 | 08101000, 08102000, 08103000, 08104000, 08105000, 08106000 |
| 5% | Fruit and nuts, frozen (Reduced from 12%) | 0811 | 08111010, 08111020, 08111090, 08112010, 08112020, 08112090 |
| 5% | Fruit and nuts, preserved (Reduced from 12%) | 0812 | 08121000, 08129010, 08129090 |
| 5% | Tamarind, dried (Reduced from 12%) | 0813 | 08131000, 08132000, 08133000, 08134010, 08134020, 08134090 |
| 5% | Mixed dried fruits and nuts (Reduced from 12%) | 0813 | 08131000, 08132000, 08133000, 08134010, 08134020, 08134090 |
| NIL (0%) | Peel of citrus fruit or melons, fresh | 0814 | 08140000 |
| 5% | Peel of citrus fruit or melons, frozen, dried or preserved | 0814 | 08140000 |
| 5% | Dried makhana, whether or not shelled or peeled | 08 | No specific codes prescribed |
🍎 September 2025 GST Revolution for Fruits & Nuts:
- Dried Fruits: Major relief with GST reduced from 12% to 5% on most dried fruits
- Premium Nuts: Almonds, pistachios, dates, figs reduced from 12% to 5% GST
- Mixed Nuts: Trail mixes and mixed dry fruits reduced from 12% to 5% GST
- Frozen Fruits: GST reduced from 12% to 5% - benefiting food processing industry
- Preserved Fruits: GST reduced from 12% to 5% - supporting fruit preservation sector
- Fresh Fruits: Continued NIL (0%) GST ensuring affordable nutrition
- Health Impact: Making healthy snacking options more affordable for middle-class families
- Industry Benefits: Boosting dry fruit processing, packaging, and retail sectors
Frequently Asked Questions (FAQs)
What are the GST rates for fresh fruits in India?
All fresh fruits including mangoes, bananas, apples, oranges, grapes, and seasonal fruits attract NIL (0%) GST rate under HSN codes 0803-0810. This exemption ensures affordability of essential nutrition for all income groups across India.
How are dried fruits and nuts taxed under the new GST rates?
The September 2025 GST reforms brought major relief for dried fruits: Most dried fruits reduced from 12% to 5% GST. Cashew nuts, walnuts, dried grapes/raisins attract 5% GST. Premium nuts like almonds, pistachios, dates, and figs were reduced from 12% to 5% GST, making healthy snacking more affordable.
What major changes were made to fruit and nut GST rates in September 2025?
The 56th GST Council meeting implemented sweeping reforms: Dried fruits GST reduced from 12% to 5%, Mixed nuts and dried fruits reduced from 12% to 5%, Fruit juices reduced from 12% to 5%, Frozen and preserved fruits reduced from 12% to 5%. Fresh fruits continued to remain at NIL (0%) GST. Only a few premium dried fruits like dates and figs in certain categories may still attract higher rates.
Are there different GST rates for processed vs unprocessed fruits?
Yes, processing significantly affects GST rates: Fresh fruits attract NIL (0%) GST, Frozen/preserved fruits attract 5% GST (reduced from 12%), Fruit juices attract 5% GST (reduced from 12%), Dried fruits attract 5% GST (reduced from 12%), while Mixed fruit preparations may attract 5-18% GST depending on value addition.
How are exotic and imported fruits classified for GST?
Fresh exotic fruits like kiwi, dragon fruit, avocados, and imported fruits attract NIL (0%) GST same as domestic fresh fruits. However, dried or processed exotic fruits attract 5% GST (reduced from 12% in September 2025). Import duties may apply separately on imported fruits as per customs regulations.
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Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.