The dry fruits hsn code depends on the nut or fruit: cashew is 0801, almonds, pista and walnuts are 0802, dates and figs 0804, and raisins 0806, and GST on dry fruits is 5% for all of these. Fresh nuts and fresh coconuts are nil rated.
The reform helped this trade: almonds, pistachios, dates and several dried fruits moved from 12% to 5%. Roasted, salted or flavoured nuts move to 2008 19 but stay at 5%. This page lists the codes, makhana, a dry fruit shop bill and the festival gift pack question. Nuts used in sweets and snacks link to namkeen, and the full grocery list starts at the food hub. Spices sold in the same shops are on the spices page.
Dry fruits: codes and GST rates
Item / HSN / GST- Cashew nuts (kaju), shelled or not5%Dried cashew kernels
- Desiccated coconut5%Dried grated coconut
- Fresh or dried coconut in shellNilWhole coconuts
- Almonds (badam), dried5%Shelled
- Pistachios (pista), dried5%Shelled
- Walnuts (akhrot), dried5%Shelled
- Fresh almonds and walnutsNilFresh nuts
- Dates (khajur), dried5%Soft or hard
- Dried figs (anjeer)5%Dried
- Raisins and dried grapes (kishmish)5%Dried grapes
- Dried apricots and mixed dry fruits5%Mixtures of nuts
- Roasted and salted nuts, makhana snacks5%Prepared or preserved nuts
Quick facts
Chapter
8: edible fruit and nutsGST rate
5% (2.5% CGST + 2.5% SGST)Rate before the reform
12% for almonds, pista, dates and some othersFresh nuts
NilDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
2008 19 for plain dried nuts
Dry fruits hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Cashew (kaju) | 0801 32 | 5% |
| Desiccated coconut | 0801 11 | 5% |
| Almond (badam) | 0802 12 | 5% |
| Walnut (akhrot) | 0802 32 | 5% |
| Pista | 0802 52 | 5% |
| Areca nut (supari), dried | 0802 80 | 5% |
| Dates (khajur) | 0804 10 | 5% |
| Fig (anjeer), dried | 0804 20 | 5% |
| Raisins (kishmish) | 0806 20 | 5% |
| Apricot, prunes, mixed dry fruits | 0813 | 5% |
| Roasted or salted nuts | 2008 19 | 5% |
| Makhana, plain popped | 0813 or 2008 19 | 5% |
Cashew hsn code and gst rate
Cashew kernels are 0801 32 (shelled) at 5%. Cashews in shell are 0801 31 and also 5%. Processed cashews that are roasted, salted or flavoured go to 2008 19 at 5%. Cashew traders who buy raw nuts from farmers may need to pay GST under reverse charge on cashew nuts not shelled or peeled bought from an agriculturist; check this entry if you buy from farmers.
Makhana hsn code and gst rate
Makhana (fox nut or lotus seed) is billed by most traders under 0813 as dried fruit, or 2008 19 when roasted or flavoured. In both cases the rate is 5%. Plain makhana and flavoured makhana snacks therefore pay the same GST, but use the code that matches the product.
Dates hsn code and almonds
Dried dates are 0804 10 and dried figs 0804 20, both 5%. Fresh dates are nil. Almonds, shelled or in shell, dried, are 0802 11 or 0802 12 at 5%. Fresh almonds are nil.
Dry fruit shop invoice
Wholesale dry fruit bill: Almonds, HSN 0802 12, 50 kg, Rs 40,000. Cashew W320, HSN 0801 32, 40 kg, Rs 36,000. Taxable value Rs 76,000. CGST 2.5% Rs 1,900. SGST 2.5% Rs 1,900. Total Rs 79,800.
Festival gift packs
Gift boxes of mixed dry fruits are mixtures of nuts and dried fruits under 0813 at 5%. When a hamper mixes chocolates or sweets with the nuts, GST law treats it as a mixed supply and applies the top rate among its items; with most of these now at 5%, the whole hamper is usually 5%. See chocolate and sweets.
These dry fruit codes are offered as general guidance. Processing, flavouring and mixing can move a product to another heading, so check the GST portal entry and ask a GST practitioner or chartered accountant about reverse charge on farm purchases.
Frequently asked questions
Which GST rate applies to dry fruits?
Dried nuts and fruits such as cashew, almonds, pista, dates and raisins are 5%. Fresh nuts are nil.
What is the cashew hsn code?
Shelled cashew kernels are 0801 32, at 5%.
What is the makhana hsn code and gst rate?
Makhana is usually billed under 0813, or 2008 19 when roasted or flavoured, at 5%.
What is the almond hsn code?
Dried almonds are 0802 11 (in shell) or 0802 12 (shelled), at 5%.
What is the dates hsn code and gst rate?
Dried dates are 0804 10, at 5%.