GST on Dry Fruits in India: Branded vs Unbranded Items
Dry fruits are not only festive favourites but also everyday essentials in Indian kitchens. From gifting boxes during Diwali to adding almonds to your breakfast, dry fruits have cultural, health, and commercial significance. But how does GST affect their pricing? Let’s break down the gst on dry fruits in India, category by category.
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GST Rate on Dry Fruits: Branded vs Unbranded
| Type | HSN Code | GST Rate |
|---|---|---|
| Unbranded, loose dry fruits | 0801–0802 | 0% |
| Branded and packaged dry fruits | 0801–0802 | 5% |
| Dry fruits in mix/gift packs | 0801/2106 | 12% or 18% |
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Mix Dry Fruits GST Rate
Plain mixed dry fruits (without added ingredients) are taxed at 5% GST, but flavoured or roasted mixes attract 12% or 18% GST under HSN Code 2106.
GST on Dry Fruits Gift Box
If the box contains only branded & packaged dry fruits: 5% GST. If it includes chocolates or sweets, GST can rise to 12%–18% based on contents. Always itemize invoices properly to apply the correct rate.
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GST on Popular Dry Fruits
| Dry Fruit | HSN Code | GST Rate |
|---|---|---|
| Almonds (shelled) | 0802 | 5% |
| Cashew nuts | 0801 | 5% |
| Raisins | 0806 | 5% |
| Walnuts | 0802 | 5% |
| Pistachios | 0802 | 5% |
| Dates | 0804 | 5% |
| Flavoured/roasted nuts | 2106 | 12–18% |
GST Compliance for Sellers and Retailers
- Register under GST if turnover exceeds ₹40 lakhs
- Use correct HSN codes and classify product accurately
- Apply 5% GST for plain branded items; 12% or 18% for value-added or gift-packed varieties
- File GST returns on time with proper invoices
Conclusion
Understanding the gst on dry fruits ensures proper classification, accurate billing, and compliance with tax laws. Whether you’re a consumer, shop owner, or distributor, applying the correct GST rate saves cost and prevents penalties.
I am a chartered accountant with over 14 years of experience. I understand income tax, GST, and balancing financial records. I analyze financial statements and tax codes effectively. However, I also have a passion for writing, which is different from working with numbers. Recently, I started writing articles and blog posts. My goal is to make finance easier for everyday people to understand.
Frequently Asked Questions (FAQs)
- What is the GST rate on dry fruits in India?Loose/unbranded dry fruits: 0%
Branded and packaged: 5% - What is the GST rate on mixed dry fruits?Basic mixes without added flavour: 5%
Flavoured or roasted mixes: 12–18% - How is GST on dry fruits gift box calculated?If the box contains only dry fruits: 5%
If combined with sweets or additional items: 12–18% - Are all dry fruits taxed the same?Yes, for most packaged types, the GST is 5%. Flavoured or processed variants are taxed higher.
- Is GST charged on imported dry fruits?Yes. Import of dry fruits is subject to IGST, generally at the same rate (5% for plain, higher for processed).
