Chapter 8 of the GST Tariff deals with the classification of Edible fruit and nuts; peel of citrus fruit or melons. The rate of GST for these commodities varies depending on their HSN code. In this article, we will discuss the GST rate and HSN code for Edible fruit and nuts.
HSN stands for Harmonized System of Nomenclature. It is a system that was developed by the World Customs Organization (WCO) to classify goods for customs and other purposes. The HSN code consists of six digits that are arranged in a logical and systematic manner to identify goods.
The GST rate for Edible fruit and nuts is 5%. However, there are a few exceptions to this rule. These exceptions are based on the HSN codes of the commodities. The following table lists the GST rates for Edible fruit and nuts based on their HSN codes:
HSN Code Description GST Rate0801Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled 5% 0802 Other nuts, fresh or dried, whether or not shelled or peeled 5% 0803 Bananas, including plantains, fresh or dried 0% 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried 5% 0805 Citrus fruit, fresh or dried 5% 0806 Grapes, fresh or dried 5% 0807 Melon (including watermelon) and papayas, fresh 0% 0808 Apples, pears and quinces, fresh 5% 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh5% 0810 Other fruit, fresh5%
The GST rate and HSN code for Edible fruit and nuts are important for small and medium business owners and startup founders who deal with these commodities. By knowing the GST rates and HSN codes for Edible fruit and nuts, they can ensure that they comply with the GST regulations and file their returns accurately. We hope this article has been informative and helpful to our readers.
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