Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. Chapter 20: Preparations of vegetables, fruit, nuts or other parts of plants.
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% | 2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits Notification 9/2025-CT(R), Schedule I, S.No. 132 |
| 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 2008 in the GSTN HSN master (51 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 | |
|---|---|---|---|
| 2008 11 | GROUND-NUTS | – | |
| 2008 11 00 | GROUND-NUTS | – | Save |
| 2008 19 | OTHER, INCLUDING MIXTURES: | – | |
| 2008 19 10 | CASHEW NUT, ROASTED, SALTED OR ROASTED AND SALTED | – | Save |
| 2008 19 20 | OTHER ROASTED NUTS AND SEEDS | – | Save |
| 2008 19 21 | Popped | – | Save |
| 2008 19 22 | Flour and powder | – | Save |
| 2008 19 29 | Other | – | Save |
| 2008 19 30 | OTHER NUTS, OTHERWISE PREPARED OR PRESERVED | – | Save |
| 2008 19 40 | OTHER ROASTED AND FRIED VEGETABLE PRODUCTS | – | Save |
| 2008 19 90 | OTHER | – | Save |
| 2008 19 91 | Other roasted nuts and seeds | – | Save |
| 2008 19 92 | Other nuts, otherwise prepared or preserved | – | Save |
| 2008 19 93 | Other roasted and fried vegetable products | – | Save |
| 2008 19 99 | Other | – | Save |
| 2008 20 | PINEAPPLES | – | |
| 2008 20 00 | PINEAPPLES | – | Save |
| 2008 30 | CITRUS FRUIT : | – | |
| 2008 30 10 | ORANGE | – | Save |
| 2008 30 90 | OTHER | – | Save |
| 2008 40 | PEARS | – | |
| 2008 40 00 | PEARS | – | Save |
| 2008 50 | APRICOTS | – | |
| 2008 50 00 | APRICOTS | – | Save |
| 2008 60 | CHERRIES | – | |
| 2008 60 00 | CHERRIES | – | Save |
| 2008 70 | PEACHES, INCLUDING NECTARINES | – | |
| 2008 70 00 | PEACHES, INCLUDING NECTARINES | – | Save |
| 2008 80 | STRAWBERRIES | – | |
| 2008 80 00 | STRAWBERRIES | – | Save |
| 2008 91 | PALM HEARTS | – | |
| 2008 91 00 | PALM HEARTS | – | Save |
| 2008 93 | CRANBERRIES (VACCINIUM MACROCARPON, VACCINIUM OXYCOCCOS), LINGONBERRIES (VACCINIUM VITIS-IDAEA) | – | |
| 2008 93 00 | CRANBERRIES (VACCINIUM MACROCARPON, VACCINIUM OXYCOCCOS), LINGONBERRIES (VACCINIUM VITIS-IDAEA) | – | Save |
| 2008 93 10 | Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos) | – | Save |
| 2008 93 90 | Other | – | Save |
| 2008 97 | Mixtures | – | |
| 2008 97 00 | MIXTURES | – | Save |
| 2008 99 | OTHER: | – | |
| 2008 99 11 | MANGO | – | Save |
| 2008 99 12 | LEMON | – | Save |
| 2008 99 13 | ORANGE | – | Save |
| 2008 99 14 | PINEAPPLE | – | Save |
| 2008 99 15 | Quash : Blueberries | – | Save |
| 2008 99 19 | OTHER | – | Save |
| 2008 99 91 | FRUIT COCKTAIL | – | Save |
| 2008 99 92 | GRAPES | – | Save |
| 2008 99 93 | APPLES | – | Save |
| 2008 99 94 | GUAVA | – | Save |
| 2008 99 95 | Other: Blueberries | – | Save |
| 2008 99 99 | OTHER | – | 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 (2008) 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.
