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Fruits (Phal) is classified under HSN Chapter 08. GST as on 26 October 2026: Nil or 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Fruits (Phal)?
GST on Fruits (Phal) as on 26 October 2026: Nil or 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 5% (0813). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| – | Nil | 08 | No GST on dried makhana, shelled or peeled or not, if it is not pre-packaged and labelled. | 10/2025-CT(R), entry 42 |
| – | 5% | 08 | If you sell dried makhana, shelled or peeled or not, that is pre-packaged and labelled, GST is 5%. | 9/2025-CT(R), entry 25 |
| – | Nil | 0801 | No GST on fresh Brazil nuts, shelled or peeled or not. | 10/2025-CT(R), entry 44 |
| Nil | Nil | 0801 | No GST on coconuts, fresh or dried, shelled or peeled or not. | 10/2025-CT(R), entry 43 |
| – | 5% | 0801 | Cashew nuts, shelled or not, desiccated coconut, and dried Brazil nuts. | 9/2025-CT(R), entry 22 |
| – | Nil | 0802 | Fresh nuts like almonds, hazelnuts, walnuts, chestnuts, pistachios, macadamia, kola, areca (supari) and pine nuts, shelled or not, have no GST. | 10/2025-CT(R), entry 45 |
| 5% | 5% | 0802 | If you sell dried chestnuts (singhada), shelled or peeled or not, GST is 5%. | 9/2025-CT(R), entry 24 |
| – | 5% | 0802 | Dried areca nuts (supari) and other dried nuts like almonds, hazelnuts, pistachios, walnuts, chestnuts, singhada, macadamia and pine nuts. | 9/2025-CT(R), entry 23 |
| Nil | Nil | 0803 | No GST on bananas, including plantains, fresh or dried. | 10/2025-CT(R), entry 46 |
| Nil | Nil | 0804 | No GST on fresh dates, figs, pineapples, avocados, guavas, mangoes and mangosteens. | 10/2025-CT(R), entry 47 |
| – | 5% | 0804 | If you sell dried dates (soft or hard), figs, pineapples, avocados, guavas, mangoes or mangosteens, GST is 5%. | 9/2025-CT(R), entry 26 |
| – | Nil | 0805 | Fresh citrus fruits like oranges, mandarins, grapefruit, pomelo, lemons and limes have no GST. | 10/2025-CT(R), entry 48 |
13 more entries, and the rate on any past date, in the free app.
GST rate on Fruits (Phal) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2025 | Nil, 5% or 12% |
| 22 September 2025 | today | Nil or 5% |
The GST rate on Fruits (Phal) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
08 Edible fruit and nuts; peel of citrus fruit or melons
Headings in Chapter 08
| Code | Description (as in the tariff) |
|---|---|
0801 | Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled |
0802 | Other nuts, fresh or dried, whether or not shelled or peeled |
0803 | Bananas, including plantains, fresh or dried |
0804 | Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens, fresh or dried |
0805 | Citrus fruit, fresh or dried |
0806 | Grapes, fresh or dried |
0807 | Melons (including watermelons) and papaws (papayas), fresh |
0808 | Apples, pears and quinces, fresh |
0809 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh |
0810 | Other fruit, fresh |
0811 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter |
0812 | Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption |
0813 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter |
0814 | Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions |
See all codes on the Chapter 08 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Cashew nuts (Kaju)
0801 - Almonds (Badam)
0802 - Areca nut (supari)
0802 - Bananas (Kela)
0803 - Coconuts (Nariyal)
0801 - Tamarind (Imli)
0813 - Dal (pulses: toor, moong, urad, chana, masoor)
0713 - Rice (Chawal)
1006 - Wheat (Gehun)
1001 - Atta (wheat flour, maida)
1101 - Sugar (Chini)
1701 - Jaggery (gur)
1701
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
