Chapter 08: Edible Fruit and Nuts; Peel of Citrus or Melons HSN Code

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    Sub Chapters under Edible Fruit and Nuts; Peel of Citrus or Melons

    The following Sub Chapters fall under HSN Chapter 08:

    Sub Chapter
    Old GST Rate
    New GST Rate
    Description
    Sub Chapter
    0801
    Old GST Rate
    5%
    New GST Rate
    40%
    Description
    Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled
    Sub Chapter
    0802
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Other nuts, fresh or dried, whether or not shelled or peeled
    Sub Chapter
    0803
    Old GST Rate
    0%
    New GST Rate
    0%
    Description
    Bananas, including plantains, fresh or dried
    Sub Chapter
    0804
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Dates, figs, pineapples, avocados, guavas,mangoes, and mangosteens, fresh or dried
    Sub Chapter
    0805
    Old GST Rate
    12%
    New GST Rate
    5%
    Description
    Citrus fruit, fresh or dried
    Sub Chapter
    0806
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Grapes, fresh or dried
    Sub Chapter
    0807
    Old GST Rate
    0%
    New GST Rate
    0%
    Description
    Melons (including watermelons) and papaws (papayas), fresh
    Sub Chapter
    0808
    Old GST Rate
    0%
    New GST Rate
    0%
    Description
    Apples, pears and quinces, fresh
    Sub Chapter
    0809
    Old GST Rate
    0%
    New GST Rate
    0%
    Description
    Apricots, cherries, peaches (including nectarines), plums and soles, fresh
    Sub Chapter
    0810
    Old GST Rate
    0%
    New GST Rate
    0%
    Description
    Other fruit, fresh
    Sub Chapter
    0811
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen,whether or not containing added sugar or other sweetening matter
    Sub Chapter
    0812
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption
    Sub Chapter
    0813
    Old GST Rate
    5%
    New GST Rate
    18%
    Description
    Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter
    Sub Chapter
    0814
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

    Case Laws Related to Chapter 08

    Order Number
    Description
    Order Number
    KER/113/2021
    Description
    Glow Worm Chips (Abdul Aziz) (AAR (Authority For Advance Ruling), Kerala)
    Order Number
    65(JPM)CGST/JPR/2020
    Description
    Teamtrident Media Llp (Faa (First Appellate Authority), Rajasthan)
    Order Number
    GUJ/GAAR/R/24/2019
    Description
    M/S. Universal Import Export (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    TN/39/AAR/2019
    Description
    Shri. Madhukant Shah Vishal (Proprietor M/S. Shree Parshwanath Corporation) (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    66(MAA )CGST/JPR/2021
    Description
    Shri Shyam Construction (Faa (First Appellate Authority), Rajasthan)
    Order Number
    43/AAR/2019
    Description
    Shri. Krishnaiahsetty Murali (Proprietor M/S. Murali Mogan Firm) (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    AAAR/AP/ 03(GST)/2022
    Description
    Foods And Inns Limited (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)
    Order Number
    TN/37/AAR/2022
    Description
    Ems Cocos (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    ORDER No. AAR/15/2021
    Description
    Abdul Aziz, M/S. Glow Worm Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
    Order Number
    KER/115/2021
    Description
    Aswani Chips And Bakers (Mohanan) (AAR (Authority For Advance Ruling), Kerala)
    Order Number
    Order No. AAR/18/2021
    Description
    K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
    Order Number
    KER/105/2021
    Description
    Banana Chips & Halwa Merchant (AAR (Authority For Advance Ruling), Kerala)
    Order Number
    03/2022
    Description
    Principal Commissioner, Medchal Commissionerate And Others (Naa (National Anti Profiteering Authority), )
    Order Number
    TN/07/ARA/2021
    Description
    Arun Cooling Home (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    AAAR/AP/02(GST)/2022
    Description
    Manjunatha Fruit Canning Industries (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)
    Order Number
    KER/112/2021
    Description
    S.D. Chips (K Pazhanan) (AAR (Authority For Advance Ruling), Kerala)
    Order Number
    KAR ADRG 27/2018
    Description
    Wonderfrutz Products Llp (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    TN/AAAR/03/2021(AR)
    Description
    S.A. Safiullah And Co. (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
    Order Number
    GUJ/GAAR/R/44/2020
    Description
    Jainish Anantkumar Patel (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    WRIT PETITION No.17267 of 2022
    Description
    Sandeep Kumar Gupta (Andhra Pradesh High Court, Andhra Pradesh)
    Order Number
    ORDER No. AAR/16/2021
    Description
    Kuttappamoothan Swaminathan (AAAR (Appellate Authority For Advance Ruling), Kerala)
    Order Number
    KER/114/2021
    Description
    N.V. Chips (N.M. Thualseedharan) (AAR (Authority For Advance Ruling), Kerala)
    Order Number
    TN/34/AAR/2020
    Description
    S.A. Safiullah & Company (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    ORDER No. AAR/17/2021
    Description
    Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
    Order Number
    W.P.(C) 6609/2021
    Description
    Ajanta Industries (Delhi High Court, Delhi)
    Order Number
    R/Special Civil Application No. 10336 of 2020
    Description
    Rajesh Kiran (Gujarat High Court, Gujarat)
    Order Number
    ORDER No. AAR/14/2021
    Description
    Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala)
    Order Number
    TN/12/ARA/2021
    Description
    Shree Parshwanath Coconuts (Veena Madhukant) (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    WP (C). No. 32324 of 2018
    Description
    N.V.K. MOHAMMED SULTHAN RAWTHER AND SONS AND WILLSON (Kerala High Court, Kerala)

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