HSN code and GST rate for nuts, coconuts, dates, apples, grapes, bananas and other fruits. Therefore Nuts, dates and fruits are classified under chapter 8 of HSN code. Further, this Chapter does not cover inedible nuts or fruits. Also, chilled nuts and fruits are classified in same heading. Hence, see GST on cashew.
Edible fruit and nuts; melons and peel of citrus fruit taxed at NIL rate of GST
Similarly, Fresh fruits other than in froze state or preserved. But below following types of fruits as per HSN Code fall under NIL categories. And dry fruits attracting no GST. Hence, check List of HSN code under GST in India
HSN code 0801: Coconuts, fresh or dried, whether or not shelled or peeled
HSN 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.
HSN code 0803: Bananas, including plantains, fresh or dried
HSN code 0804: Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
HSN 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 lati folia), fresh.
HSN code 0806: Grapes, fresh
HSN code 0807: Melons (including watermelons) and papaws (papayas), fresh.
HSN code 0808: Apples, pears and quinces, fresh
HSN code 0809: Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
HSN 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.
HSN code 0713: Peel of citrus fruit or melons (including watermelons), fresh.
Edible fruit and nuts taxed at 5 % rate of GST
However, all goods, other than dry fruits, in frozen state or, preserved. And, following types of fruits and nuts attract GST at rate of 5%. See below list HSN codes with description products. Hence, view Importance of GST registration in India
HSN code 0802: Dried areca nuts, whether or not shelled or peeled
HSN 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
HSN 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.
HSN 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.
12% rate of GST on fruits and nuts
HSN code 0801: Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
HSN 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.
HSN code 0804: Dates, figs, pineapples, avocados, guavas, mangoes and mangos teens, dried
HSN code 0806: Grapes, dried, and raisins
HSN code 0813: Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8.
Finally, see GST on almonds. Therefore check GST on raisins. And for more details check sales tax on dry fruits. But check sales tax on dry fruits. Hence, for more details check GST rate on raisins.