GST Rates and HSN Code for Dried Fruits in India

India is one of the largest producers and exporters of dried fruits in the world. Dried fruits are categorized as processed foods and are subject to the Goods and Services Tax (GST) in India. In this article, we will discuss the GST rates and HSN code for dried fruits in India.

What is GST?

GST is a comprehensive tax levied on the supply of goods and services in India. It is a destination-based tax, which means that the tax revenue is collected by the state where the goods or services are consumed. GST has replaced many indirect taxes such as Excise duty, VAT, and Service Tax.

GST Rates for Dried Fruits

The GST rates for dried fruits in India depend on the type of dried fruit and the processing it undergoes. Dried fruits are classified under HSN code 0813 and are levied at a GST rate of 5%, 12% or 18%.

Below is the GST rate chart for different categories of dried fruits:

Dried FruitProcessingGST RateApplesDried, other than those put up in unit containers5%BananasDried, other than those put up in unit containers5%Dates, figs, pineapples, avocados, guavasDried, other than those put up in unit containers12%Apricots, prunes, plums, peaches, pears, cherriesDried, other than those put up in unit containers18%Raisins, currants, sultanasDried, other than those put up in unit containers18%Other dried fruitsOther18%

HSN Code for Dried Fruits

HSN stands for Harmonized System of Nomenclature. It is an internationally accepted system of names and numbers to classify traded products. HSN code 0813 is used to classify dried fruits in India.

Below is the HSN code for different categories of dried fruits:

Dried FruitHSN CodeApples0813 10 10Bananas0813 10 20Dates, figs, pineapples, avocados, guavas0813 20 10Apricots, prunes, plums, peaches, pears, cherries0813 30 10Raisins, currants, sultanas0813 40 10Other dried fruits0813 90 90

Conclusion

Dried fruits in India attract a GST rate of 5%, 12% or 18%, depending on the type of dried fruit and the processing it undergoes. The HSN code for dried fruits is 0813. As a small or medium business owner or startup founder, it is important to be aware of the GST rates and HSN code for the products you deal with to ensure compliance with the GST law.