New 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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New GST Rate on Dry Fruits in India
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for dry fruits (no compensation cess).
New GST Rate on Dry Fruits: Branded vs Unbranded
| Type | HSN Code | New 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 | 5% or 18% |
Old GST Rate on Dry Fruits: Branded vs Unbranded
(Old GST Rates – Applicable Until 21st September)
| 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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New GST Rate on Dry Fruits: Branded vs Unbranded
| 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 | 5%–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.
