Any GST to be paid by Fruit Sellers, nut sellers etc.?
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GST slab rate for coconuts, brazil nuts & cashew nuts, fresh or dry. Slab GST for nuts not elsewhere mentioned, fresh or dried. Rate of GST slab for Bananas and plantains, fresh or dried. Tax of GST for dates, figs, pineapples, avocados etc., fried or dried
Edible Fruits and nuts falls under HSN code chapter 08 of GST commodity tariff schedule. The details about GST rate changes for sale of Fruits and nuts are being updated here. The notification changes on exemptions for GST for sale of Fruits and other circulars related to GST for Fruits sales and nut sales are updated in this website.
Update on 18th May, 2017: GST rates for goods
NIL GST RATE;
Fresh fruits other than in frozen state or preserved
1. GST HSN chapter code 0801 Coconuts, fresh or dried, whether or not shelled or peeled.
2. GST HSN chapter code 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts.
3. GST HSN chapter code 0803 Bananas, including plantains, fresh or dried
4. GST HSN chapter code 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
5. GST HSN chapter code 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
6. GST HSN chapter code 0806 Grapes, fresh
7. GST HSN chapter code 0807 Melons (including watermelons) and papaws (papayas), fresh.
8. GST HSN chapter code 0808 Apples, pears and quinces, fresh.
9. GST HSN chapter code 0809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
10. GST HSN chapter code 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
11. GST HSN chapter code 0814 Peel of citrus fruit or melons (including watermelons), fresh.
5% GST RATE;
GST HSN chapter code 0802 Dried areca nuts, whether or not shelled or peeled,. All goods, other than dry fruits, in frozen state or preserved.
1. GST HSN chapter code 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
2. GST HSN chapter code 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
3. GST HSN chapter code 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.
Reduced GST rates on 11 June 2017, click here for details
12% GST RATE
1.Dry fruits
2. GST HSN chapter code 0801 Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
Reduced GST Rates on 11th June 2017
earlier rate new rate
0801 Cashew nut 12% 5%
0801 Cashew nut in shell 12% 5%
[under reverse charge]
Revised GST Rates on 10th November, 2017
Present rate new rate
0801 Desiccated Coconut 12% 5%
3. GST HSN chapter code 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), other than areca nuts.
Reduced GST Rates on 9th September 2017
Present GST rate Reduced GST rate
0802 Walnuts, whether or not shelled 12% 5%
4. GST HSN chapter code 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried.
Reduced GST Rates on 06th October, 2017
earlier rate new rate
0804 Mangoes sliced dried 12% 5%
5. GST HSN chapter code 0806 Grapes, dried, and raisins
Reduced GST Rates on 11th June 2017
earlier rate new rate
0806 Raisin 12% 5%
6. GST HSN chapter code 0813 Fruit, dried, other than that of headings GST HSN chapter code 0801 to GST HSN chapter code 0806; mixtures of nuts or dried fruits of Chapter 8.
Reduced GST Rates on 9th September 2017
Present GST rate Reduced GST rate
0813 Tamarind dried 12% 5%
Revised GST Rates on 10th November, 2017
Present rate new rate
08 Dried makhana, whether or not shelled 5% Nil
or peeled other than those put up in unit
container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an
actionable claim or enforceable right in
a court of law is available [other than
those where any actionable claim or
enforceable right in respect of such
brand name has been foregone
voluntarily], subject to the conditions
as in the given below
(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.
(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
(b) The phrase “registered brand name” means, -
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May2017 or thereafter under any law for the time being in force in any other country.
(iii) For foregoing an actionable claim or enforceable right on a brand name, -
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.
Reduced GST rates on 11 June 2017, click here for details
In many countries, there is no GST for fresh fruit sales. Fresh fruits are perishable. It is essential for human daily food. Edible fruits are most essential as human food; hence edible fruits fall under exempted list of GST payable in many countries. In India, GST for sale of edible fruits are expected to be charged at nil rate, as fruits are most essential commodity. Special consideration on exemption of tax is provided by government for agriculture and farming which results high value addition. The fresh fruits are expected to fall under exempted list of GST in India.
Agriculture is the root of Economy hence government focuses with top priority to encourage agriculture sectors. So agriculture commodities and agricultural services is expected to be exempted from paying GST. Processed food products are also expected be included in exemption list of GST where no tax is payable for sale of such products. The GST exemption list is being published soon by GST authorities in India.
GST rates in India is being finalized within a couple of months, as Goods and Service Tax is being implemented from July 01,2017 in India. The discussion on rate of GST to various products is also finalized soon. The GST rates are imposed in India under 4 slabs. Each category of slabs is being declared soon by the GST authorities.
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Nil tariff GST on sale of Coconuts
Reduced on sale or purchase of Cashew nut
Lowered down GST amount of rate on Cashew nut in shell
Nil rate of GST on sale of walnuts
Nil rate of GST on purchase of Pistachios
No need to pay GST on sale of Macadamia nuts
No need to pay GST on sale of Hazelnuts or filberts
No need to pay GST on sale of Areca nuts
Zero rate of GST on sale of Almonds
Nil tariff GST on sale of Kola nuts
No GST on purchase of Chestnuts
No need to pay GST on sale of plantains
Nil rate of GST on sale of Bananas
No need to pay GST on pineapples
Zero rate of GST on sale of mangosteens
Zero rate of GST on sale of guavas
No need to pay GST on purchase of figs
No need to pay of GST on sale of Dates
Nil rate tariff of GST on avocados
No need to pay GST on sale of mangoes
Zero percentage of GST on sale of limes
Zero rate of GST on sale of Lemons
No need to pay GST on sale of Grapefruit, including pomelos
Zero percentage of GST on sale of clementines
Nil rate of GST on sale of Citrus fruit, such as Oranges, Mandarins
Zero rate of GST on sale of wilkings and similar citrus hybrids
Narrowed payable GST on Raisin
Nil rate of GST on sale of Grapes
Zero rate of GST on purchase of Melons
Zero percent GST on purchase of papaws
Nil tariff of GST on sale of pears and quinces
Nil tariff of GST on sale of Apples
No need to pay GST on sale of plums and sloes
Nil rate of GST on sale of peaches
Nil rate of GST on sale of cherries
Nil tariff GST on sale of Apricots
Nil rate of GST on sale of Custard-apple or ata
Tamarind is sales on No need to pay GST
No GST payable on sale of fresh strawberries
No need to pay GST on Sapota (chico)
No GST on sale of raspberries
Zero rate of GST on sale of Pomegranates
Zero rate of GST on sale of cranberries
Nil rate tariff of GST on Persimmons
No need pay GST on sale of mulberries
Zero rate of GST on purchase of loganberries
Zero percentage of GST on sale of Bore
Zero rate of GST on sale of Lichi
Zero percentage GST on purchase of Kiwi fruit
Zero rate of GST on purchase of blackberries
No need to pay GST on sale of black, white or red currants and gooseberries
Zero rate GST on sale of bilberries
Zero percent GST on purchase of fresh fruits of the genus vaccinium
Nil rate on sale of Durians
Zero rate of GST on sale of Peel of citrus fruit or melons
GST rate for tramway rolling stock and parts, Vehicles other than railway
Rate of GST applicable for Aircraft and parts, spacecraft and parts
GST payable for sale of Boats, floating structures and ships
GST for Medical, Surgical, optical, photographic and cinematographic products
GST payable for Watches, clocks, watch parts and clock parts
Rate of GST payable for sale of Musical instruments, parts and accessories
CGST Act, 2017 Cognizance of offences
Relevancy of statements under certain circumstances, CGST Act, 2017
CGST Act, 2017 Compounding of offences
Transitional provisions relating to job work,CGST Act, 2017
Presumption as to documents in certain cases, CGST Act
Special procedure for certain processes, CGST Act, 2017
Obligation to furnish information return, of CGST Act, 2017
GST Tax payment error in GSTIN
Challan Correction Mechanism under GST Tax payments
Recording by Tax Authorities on GST payments
GST Tax payments, communication between RBI,GST and Accounting authorities
GST tax paid but no SMS confirmation or credit in ledger
GST amount received in a tax head different from the one specified in the challan
Error in GST receipts under transaction reported to RBI
GST Tax receipts transaction reported by Bank to RBI but not to GSTN
Error in transaction between GST, authorized banks and RBI under GST tax collection
Communication between GSTN and RBI on GST tax reciepts
Discrepancy in GST tax payments by CPIN,GSTIN,CIN,NEFT/RTGS UTR and Challan amount
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The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:
GST slab rate on coconuts, brazil nuts & cashew nuts, fresh or dry
Slab GST on nuts not elsewhere mentioned, fresh or dried
Rate of GST slab on Bananas and plantains, fresh or dried
Tax of GST on dates, figs, pineapples, avocados etc., fried or dried
GST expenses on citrus fruit, fresh or dried
Total GST charges on citrus fruit, fresh or dried in India
Total GST rate on grapes, fresh or dried in India
Total tax on GST on melons and papayas, fresh
Amount of GST to be paid on apples, pears and quinces, fresh
Amount of GST rate on apricots, cherries, peaches, plums & sloes, fresh
No GST payable on sale of Fresh fruits other than in frozen state or preserved Coconuts, fresh or dried, whether or not shelled or peeled falls under GST exemption list
Exempted to pay GST on 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts?
Bananas, including plantains, fresh or dried fall under GST exempted items.
No GST payable for sale of Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh fall under GST exemption list.
No need to pay GST on my product Grapes, fresh
Goods Melons (including watermelons) and papaws (papayas), fresh exempted from paying GST
No GST applicable for Apples, pears and quinces, fresh
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh is exempted to pay GST
No GST on sale of Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh?
No GST payable on Peel of citrus fruit or melons (including watermelons), fresh