New GST on Dry Fruits in India: Branded vs Unbranded Items
- The gst on dry fruits is generally 5% GST for items such as almonds, cashews, raisins, and other dry fruits covered under the applicable HSN classification.
- The dry fruits GST rate depends on the product type and classification. Plain dry fruits generally attract 5% GST, while processed items such as roasted, flavoured, or prepared dry fruit products may have different GST treatment.
- Dry fruit mixes and gift packs are taxed based on their contents and applicable classification. A pack containing only dry fruits generally follows the applicable dry fruit rate.
- Businesses selling dry fruits must use the correct dry fruits HSN code and charge GST according to the applicable provisions.
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) |
|---|---|---|---|
| Almonds, cashews, pistachios and other dried nuts | 0801, 0802 | 5% | 12% |
| Dried fruits such as dates, figs and similar items | 0804 | 5% | 12% |
| Other dried fruits and mixtures of nuts/dried fruits | 0813 | 5% | 12% |
| Roasted, flavoured, seasoned dry fruit products | Depends on classification | Applicable rate based on classification | Applicable rate based on classification |
| Dry fruit gift packs | Depends on contents and classification | Applicable rate based on classification | Applicable rate based on classification |
Type
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Type
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Type
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Type
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Type
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
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GST on Dry Fruits by Type
Plain dry fruits
Almonds, cashews, walnuts, pistachios, raisins, dates, and other dry fruits covered under applicable HSN classifications generally attract 5% GST after 22 Sep 2025. The applicable rate depends on the product classification and GST provisions.
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
Gift boxes containing only dry fruits generally follow the applicable dry fruit GST rate. If the pack includes chocolates, sweets, namkeen, or other prepared food items, the GST treatment depends on the contents and applicable classification.
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Common Dry Fruits and Indicative GST Rate
| Dry Fruit | Common HSN Code | GST Rate (After 22 Sep 2025) |
|---|---|---|
| Almonds | 0802 | 5% |
| Cashew nuts | 0801 | 5% |
| Raisins | 0806 | 5% |
| Walnuts | 0802 | 5% |
| Pistachios | 0802 | 5% |
| Dates | 0804 | 5% |
| Flavoured or roasted nuts | Depends on classification | Applicable rate depends on product classification |
Dry Fruit
Common HSN Code
GST Rate (After 22 Sep 2025)
Dry Fruit
Common HSN Code
GST Rate (After 22 Sep 2025)
Dry Fruit
Common HSN Code
GST Rate (After 22 Sep 2025)
Dry Fruit
Common HSN Code
GST Rate (After 22 Sep 2025)
Dry Fruit
Common HSN Code
GST Rate (After 22 Sep 2025)
Dry Fruit
Common HSN Code
GST Rate (After 22 Sep 2025)
Dry Fruit
Common HSN Code
GST Rate (After 22 Sep 2025)
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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
Cashew nuts price: Rs 800
GST rate: 5%
GST amount = 800 × 5 ÷ 100 = Rs 40
Final invoice value = Rs 840
Example 3: Flavoured mixed nuts gift pack
Suppose the taxable value of a flavoured mixed nuts gift pack is Rs 2,000.
GST rate: 5% (if classified under applicable dry fruit category)
GST amount = 2,000 × 5 ÷ 100 = Rs 100
Final invoice value = Rs 2,100
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 dry fruits covered under the applicable HSN classification.
- 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.
