Citrus fruit, 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% | 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), dried Notification 9/2025-CT(R), Schedule I, S.No. 27 |
| Nil | 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. Notification 10/2025-CT(R), S.No. 48 |
| 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 0805 in the GSTN HSN master (15 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 | |
|---|---|---|---|
| 0805 10 | ORANGES | – | |
| 0805 10 00 | ORANGES KG. | – | Save |
| 0805 20 00 | CITRUS FRUIT, FRESH OR DRIED MANDARINS (INCLUDING TANGERINES AND SATSUMAS); CLEMENTINES, WILKINGS AND SIMILAR CITRUS HYBRIDS | – | Save |
| 0805 21 | MANDARINS (INCLUDING TANGERINES AND SATSUMAS) | – | |
| 0805 21 00 | MANDARINS (INCLUDING TANGERINES AND SATSUMAS) KG. | – | Save |
| 0805 22 | CLEMENTINES | – | |
| 0805 22 00 | CLEMENTINES KG. | – | Save |
| 0805 29 | OTHER | – | |
| 0805 29 00 | OTHER KG. | – | Save |
| 0805 40 | GRAPEFRUIT AND POMELOS | – | |
| 0805 40 00 | GRAPEFRUIT AND POMELOS KG. | – | Save |
| 0805 50 | LEMON (CITRUS LIMON, CITRUS LIMONUM) AND LIMES (CITRUS AURANTIFOLIA, CITRUS LATIFOLIA) | – | |
| 0805 50 00 | LEMON (CITRUS LIMON, CITRUS LIMONUM) AND LIMES (CITRUS AURANTIFOLIA, CITRUS LATIFOLIA) | – | Save |
| 0805 90 | OTHER KG. | – | |
| 0805 90 00 | 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 (0805) 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.
