Updated on July 09, 2025 05:24:46 PM
In the Indian Goods and Services Tax (GST), all goods and services are coded with specific HSN (Harmonized System of Nomenclature) codes. The HSN codes identify products and apply the proper tax rates. In the case of fruits and dry fruits, GST rates differ according to the product type and whether it is fresh, dried, or processed.
Fresh fruits are exempt from GST, as they are staple food items and consumed daily by individuals throughout the nation. This exemption ensures that fresh fruits remain affordable for all. Dry fruits, however, are subject to GST, as they are processed food items. The majority of dry fruits, such as almonds, cashews, raisins, and dates, come under GST tax slabs between 5% and 12%, depending on their packaging and sale.
For companies and merchants, knowledge of the right HSN code and the GST rate is necessary to facilitate proper invoicing, tax return filing, and regulatory compliance. It prevents penalties as well as facilitates smooth trade practices. As a consumer or business proprietor, being aware of these taxation facts assists in making appropriate buying and selling decisions under the GST.
HSN is an abbreviation for Harmonized System of Nomenclature, a uniform coding system designed by the World Customs Organization (WCO) to categorize goods in a systematic and internationally recognized way. Under GST (Goods and Services Tax) in India, HSN codes are utilized to categorize products for taxation and achieve uniformity in the identification of goods across industries and nations.
Every HSN code is a 6- to 8-digit number, with the first two digits being the chapter, the next two being the heading, and the final set being the sub-heading or the specific product. Dry fruits and fresh fruits, for instance, come under different HSN codes depending on whether they are fresh, dried, shelled, or processed.
The primary reason for applying HSN codes in GST is to simplify and standardize tax filing. It also prevents confusion while billing, particularly for companies that have dealings with more than one type of product. Companies need to include the proper HSN code in their GST invoices, returns, and e-way bills.
In India, under the GST regime, fresh fruits and dry fruits are treated differently as they fall into a different classification and are utilized in a different way.
GST on Fresh Fruits
Fresh fruits are completely exempted from GST. Loosely or packed, if they are unprocessed and in natural condition, no GST is levied. This is exempted because fresh fruits are staple food and consumed on a daily basis by individuals from all economic groups. They become affordable and promote healthy consumption habits.
GST on Dry Fruits
Dry fruits, in contrast to fresh fruits, do not get any exemption from GST. Dry fruits are classified as processed or preserved goods. The GST on dry fruits is generally between 5% and 12%, depending on the type and packaging:
This is because dry fruits are usually luxury or non-essential products and can also include extra processing, packaging, and branding expenses.
Here's a simple and clear table of the GST rates that can be applied to fresh fruits and widely used dry fruits, along with their HSN codes:
| Item | HSN Code | GST Rate | Description |
|---|---|---|---|
| Fresh Fruits | 0801 to 0810 | 0% | Exempt from GST (no branding or processing) |
| Dried Dates | 0804 | 0% | GST is exempt if unprocessed and unbranded |
| Dried Grapes (Raisins) | 0806 | 5% | If loose or unbranded |
| Cashew Nuts (Unroasted) | 0801 | 5% | Loose or unbranded |
| Cashew Nuts (Roasted/Branded) | 0801 | 12% | Packed and branded |
| Almonds (Unbranded) | 0802 | 5% | Loose form |
| Almonds (Branded/Packed) | 0802 | 12% | Processed or branded |
| Pistachios (Unbranded) | 0802 | 5% | In loose form |
| Pistachios (Branded) | 0802 | 12% | Branded or packaged |
| Walnuts (Unbranded) | 0802 | 5% | Loose |
| Walnuts (Branded/Packed) | 0802 | 12% | Branded or processed |
Here's a simplified list of HSN codes for commonly traded fresh fruits and dry fruits in India under the GST regime:
| Fruit Name | HSN Code | GST Rate |
|---|---|---|
| Bananas | 0803 | 0% |
| Apples | 0808 | 0% |
| Mangoes | 0804 | 0% |
| Grapes | 0806 | 0% |
| Oranges | 0805 | 0% |
| Pomegranates | 0810 | 0% |
| Watermelons | 0807 | 0% |
HSN Codes for Common Dry Fruits
| Dry Fruit Name | HSN Code | GST Rate |
|---|---|---|
| Cashew Nuts (Raw) | 0801 | 5% |
| Cashew Nuts (Roasted/Branded) | 0801 | 12% |
| Almonds | 0802 | 5% or 12% |
| Walnuts | 0802 | 5% or 12% |
| Pistachios | 0802 | 5% or 12% |
| Raisins (Dried Grapes) | 0806 | 5% |
| Dates (Dried) | 0804 | 0% or 5% |
| Figs (Dried) | 0804 | 5% |
| Apricots (Dried) | 0813 | 5% or 12% |
Here’s a simple list of services that are exempt from GST in India. These services are mostly essential and related to public welfare, education, and healthcare:
Conclusion
The introduction of GST has added transparency and uniformity to the taxation of fruits and dry fruits in India. As before, fresh fruits are still GST-exempt, keeping them low and within the reach of the common man, but dry fruits are charged GST depending on their form branded or unbranded at 5% or 12%, which can affect prices and demand.
For traders and enterprises, GST has promoted formalization and transparency of trade, particularly in the dry fruit industry, to facilitate improved compliance and use of input tax credits. Nevertheless, the tax on packaged dry fruits can result in marginally higher retail prices.
Overall, GST has provided for a balanced strategy, encouraging healthy consumption by exempting fresh fruits from tax while disciplining the processed dry fruit market through moderate tax rates.
At Professional Utilities, we leverage our industry knowledge and expertise to help businesses navigate complex regulations, minimize risks, and optimize operations for maximum efficiency and profitability.
Frequently Asked Questions (FAQs)
Yes, fresh fruits are completely exempt from GST and are subject to 0% tax under the GST regime.
Dry fruits typically have 5% GST for loose or unbranded ones and 12% GST for branded or packaged ones.
Yes, imported dry fruits are liable to GST in addition to customs duties as applicable.
Almonds: 0802
Cashews (raw):
0801
Yes, registered traders are eligible to claim ITC on input used in selling taxable dry fruits.
No, vendors selling exempted items such as fresh fruits are not liable to register under GST.
Yes, dried dates and raisins typically levy 5% GST.
Yes, packaged or branded dry fruits tend to levy a higher GST rate of 12%.
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