Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens, fresh or dried. Chapter 8: Edible fruit and nuts; peel of citrus fruit or melons.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 0804 | Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried Notification 9/2025-CT(R), Schedule I, S.No. 26 |
| Nil | 0804 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. Notification 10/2025-CT(R), S.No. 47 |
| Entries for the whole of Chapter 8 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 08 | Dried makhana, whether or not shelled or peeled pre-packaged and labelled Notification 9/2025-CT(R), Schedule I, S.No. 25 |
| Nil | 08 | Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled Notification 10/2025-CT(R), S.No. 42 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 0804 in the GSTN HSN master (27 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 0804 10 | DATES : | – | |
| 0804 10 10 | FRESH (EXCLUDING WET DATES) | – | Save |
| 0804 10 20 | SOFT (KHAYZUR OR WET DATES) | – | Save |
| 0804 10 30 | HARD (CHHOHARA OR KHAREK) | – | Save |
| 0804 10 90 | OTHER KG. | – | Save |
| 0804 20 | FIGS : | – | |
| 0804 20 10 | FRESH KG. | – | Save |
| 0804 20 90 | OTHER KG. | – | Save |
| 0804 30 | PINEAPPLES | – | |
| 0804 30 00 | PINEAPPLES KG. | – | Save |
| 0804 40 | AVOCADOS | – | |
| 0804 40 00 | AVOCADOS KG. | – | Save |
| 0804 50 | GUAVAS, MANGOES AND MANGOSTEENS: | – | |
| 0804 50 10 | GUAVAS, FRESH OR DRIED KG. | – | Save |
| 0804 50 20 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGOES, FRESH | – | Save |
| 0804 50 21 | ALPHONSO (HAPUS) KG. | – | Save |
| 0804 50 22 | BANGANAPALLI KG. | – | Save |
| 0804 50 23 | CHAUSA KG. | – | Save |
| 0804 50 24 | DASHERI KG. | – | Save |
| 0804 50 25 | LANGDA KG. | – | Save |
| 0804 50 26 | KESAR KG. | – | Save |
| 0804 50 27 | TOTAPURI KG. | – | Save |
| 0804 50 28 | MALLIKA KG. | – | Save |
| 0804 50 29 | OTHER KG. | – | Save |
| 0804 50 30 | MANGOES, SLICED DRIED KG. | – | Save |
| 0804 50 40 | MANGO PULP KG. | – | Save |
| 0804 50 90 | OTHER KG. | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (0804) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
