Chapter 08
Headings in HSN Chapter 08
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 0801 | Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled | 5% | 2.5% / 30% / 70% | 13 |
| 0802 | Other nuts, fresh or dried, whether or not shelled or peeled | 5% | Varies | 21 |
| 0803 | Bananas, including plantains, fresh or dried | 5% | 30% | 4 |
| 0804 | Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens, fresh or dried | 5% | 20% / 30% | 21 |
| 0805 | Citrus fruit, fresh or dried | 5% | 25% / 30% | 7 |
| 0806 | Grapes, fresh or dried | 5% | 30% / 100% | 3 |
| 0807 | Melons (including watermelons) and papaws (papayas), fresh | 5% | 30% | 4 |
| 0808 | Apples, pears and quinces, fresh | 5% | 30% / 50% | 3 |
| 0809 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh | 5% | 25% / 30% | 5 |
| 0810 | Other fruit, fresh | 5% | 10% / 30% | 16 |
| 0811 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter | 5% | 10% / 30% | 12 |
| 0812 | Fruitandnuts provisionallypreserved, butunsuitableinthatstate forimmediate consumption | 5% | 30% | 3 |
| 0813 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter | 5% | 10% / 25% / 30% | 10 |
| 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 | 5% | 30% | 1 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.