New GST on Dry Fruits in India: Branded vs Unbranded Items
Quick Summary
- Unbranded, loose dry fruits in India have a 0% GST rate, while branded and packaged dry fruits are taxed at 5%.
- Dry fruits in mix or gift packs are taxed at 5% or 18%, depending on their contents.
- Plain mixed dry fruits have a 5% GST, but flavoured or roasted mixes can be taxed at 18%.
- Sellers must register for GST if their turnover exceeds ₹40 lakhs and use correct HSN codes to ensure compliance.
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 dry fruits HSN code and GST rate, category by category.
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New GST Rate on Dry Fruits in India
GST on dry fruits in India depends on whether the goods are loose or prepackaged, and whether they are sold in plain form or as a processed mix or gift pack. Plain dry fruits generally attract lower GST, while flavoured, roasted, or value-added mixes may attract a higher rate depending on classification.
Dry Fruits GST Rate Comparison
| Type | HSN Code | New GST Rate (After 22 Sep 2025) |
Old GST Rate (Before 22 Sep 2025) |
|---|---|---|---|
| Unbranded, loose dry fruits | 0801-0802, 0804, 0806 as applicable | 0% | 0% |
| Prepackaged and labelled plain dry fruits | 0801-0802, 0804, 0806 as applicable | 5% | 5% |
| Plain mixed dry fruits without flavouring or major processing | Usually relevant fruit and nut headings | 5% | 5% or 12% depending on earlier packaging treatment |
| Flavoured, roasted, or seasoned dry fruit mixes | 2106, where applicable | 5% or 18% depending on exact classification after 22 Sep 2025 | 12% or 18% |
| Dry fruits in gift packs | 0801/0802/2106 depending on contents and packing | 5% or 18% depending on exact contents and classification | 12% or 18% |
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(After 22 Sep 2025) 0%
(Before 22 Sep 2025) 0%
(After 22 Sep 2025) 5%
(Before 22 Sep 2025) 5%
(After 22 Sep 2025) 5%
(Before 22 Sep 2025) 5% or 12% depending on earlier packaging treatment
(After 22 Sep 2025) 5% or 18% depending on exact classification after 22 Sep 2025
(Before 22 Sep 2025) 12% or 18%
(After 22 Sep 2025) 5% or 18% depending on exact contents and classification
(Before 22 Sep 2025) 12% or 18%
GST on Dry Fruits by Type
Plain dry fruits
Almonds, cashews, walnuts, pistachios, raisins, and dates sold loose are generally not subject to GST. When sold in prepackaged and labelled form, they generally attract 5% GST.
Mixed dry fruits
Plain mixed dry fruits without added flavouring, masala, sweeteners, or heavy processing are generally taxed at 5%. If the mix is flavoured, roasted, masala coated, or otherwise processed as a food preparation, the classification may shift and the GST rate may go higher depending on the exact product.
Dry fruits gift boxes
If a gift box contains only plain packaged dry fruits, 5% GST may apply. If it includes chocolates, sweets, namkeen, or other prepared items, the GST rate can vary based on the contents and how the supply is classified.
Common Dry Fruits and Indicative GST Rate
| Dry Fruit | Common HSN Code | Indicative GST Rate |
|---|---|---|
| Almonds | 0802 | 5% when prepackaged and labelled, 0% when loose |
| Cashew nuts | 0801 | 5% when prepackaged and labelled, 0% when loose |
| Raisins | 0806 | 5% when prepackaged and labelled, 0% when loose |
| Walnuts | 0802 | 5% when prepackaged and labelled, 0% when loose |
| Pistachios | 0802 | 5% when prepackaged and labelled, 0% when loose |
| Dates | 0804 | 5% when prepackaged and labelled, 0% when loose |
| Flavoured or roasted nuts | 2106 where applicable | 5% or 18% depending on exact classification |
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How to Calculate GST on Dry Fruits
To calculate GST on dry fruits, first identify whether the item is loose, prepackaged, plain, or processed. Then apply the GST rate on the taxable value.
Formula:
GST Amount = Taxable Value × GST Rate ÷ 100
Invoice Total = Taxable Value + GST Amount
Example 1
Packaged almonds price: Rs 1,000
GST rate: 5%
GST amount = 1,000 × 5 ÷ 100 = Rs 50
Final invoice value = Rs 1,050
Example 2
Loose cashew nuts price: Rs 800
GST rate: 0%
GST amount = Rs 0
Final invoice value = Rs 800
Example 3
Flavoured mixed nuts gift pack price: Rs 2,000
GST rate: 18%
GST amount = 2,000 × 18 ÷ 100 = Rs 360
Final invoice value = Rs 2,360
GST Compliance for Sellers and Retailers
- Register under GST if turnover crosses the applicable threshold.
- Use the correct HSN code and classify the product properly.
- Apply 5% GST for plain prepackaged dry fruits where applicable.
- Check classification carefully for roasted, flavoured, seasoned, or gift packed varieties.
- File GST returns on time and issue proper tax 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.
