Dry Fruits HSN Code for Accurate GST Filing
Dry fruits like almonds , cashews , raisins , dates and pistachios are used in homes, sweet shops and restaurants across India. They are sold in loose form, small packets and gift boxes during festivals and round the year.
To use the dry fruits HSN code correctly and apply the right GST rate, traders, wholesalers and retailers need to understand how different dry fruits and mixed dry fruits are classified and how GST generally applies after the change to the three slab structure from 22 September 2025.
What is the HSN Code for Different Types of Dry Fruits?
Under GST, most edible nuts and dry fruits are grouped in the chapter that covers edible fruits and nuts. Individual nuts such as almonds, cashews and pistachios are covered in one set of headings, while mixtures and some dried fruits can appear in another family that covers dried fruits and nut mixtures.
Plain dry fruits and nuts that are not roasted or salted and do not contain added sugar or flavour usually fall in families for natural nuts and dried fruits. When the same products are roasted, salted or mixed with spices and sweet coatings, they can move to a different heading for prepared food items rather than basic agricultural produce.
Dry Fruits HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 2 |
| Section Title | Guide to HSN Section 02 |
| Section Description | VEGETABLE PRODUCTS |
| Chapter | |
|---|---|
| Chapter No | 8 |
| Chapter Title | Edible Fruit and Nuts; Peel of Citrus or Melons |
| Chapter Description | Edible fruit and nuts; peel of citrus fruit or melons |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 08011100 | Desiccated Coconuts | 5% |
| 08011210 | Fresh Coconuts (Endocarp) | 0% |
| 08011220 | Dried Coconuts (Endocarp) | 0% |
| 08011290 | Other Coconuts (Endocarp) | 0% |
| 08011910 | Fresh Coconuts, Other | 0% |
| 08011920 | Dried Coconuts, Other | 0% |
| 08011990 | Other Coconuts | 0% |
| 08012100 | Brazil nuts | 0% |
| 08012200 | Brazil nuts: shelled | 0% |
| 08013100 | Cashew Nuts – In Shell | 5% |
| 08013210 | Cashew Kernels – Broken | 5% |
| 08013220 | Shelled Cashew Nuts – Whole | 5% |
| 08013290 | Shelled Cashew Nuts – Other | 5% |
| 08021100 | Almonds| In Shell (Fresh) | 0% |
| 08021200 | Almonds, shelled (fresh) | 0% |
| 08022100 | Hazelnuts: In shell | 0% |
| 08022200 | Hazelnuts/filberts: Shelled | 0% |
| 08023100 | Walnuts | In Shell (Fresh) | 0% |
| 08023200 | Walnuts | Shelled (Fresh) | 0% |
| 08024100 | Chestnuts (In shell) | 0% |
| 08024200 | Shelled Chestnuts, Fresh | 0% |
| 08025100 | Pistachios | In Shell (Fresh) | 0% |
| 08025200 | Pistachios | Shelled (Fresh) | 0% |
| 08026100 | Macadamia Nuts | In Shell (Fresh) | 0% |
| 08026200 | Macadamia Nuts | Shelled (Fresh) | 0% |
| 08027000 | Kola Nuts (Cola Spp.) (Fresh) | 0% |
| 08028010 | Areca Nuts (Whole, Fresh) | 0% |
| 08028020 | Areca Nuts (Split, Fresh) | 0% |
| 08028030 | Areca Nuts (Ground, Fresh) | 0% |
| 08028090 | Areca Nuts (Other, Fresh) | 0% |
| 08029000 | Fresh Mangoes | 0% |
| 08029100 | Other| Pine Nuts, In Shell (Fresh) | 0% |
| 08029200 | Other| Pine Nuts, Shelled (Fresh) | 0% |
| 08029900 | Other | Other (Fresh) | 0% |
| 08041010 | Fresh Dates | 0% |
| 08041020 | Soft Dates (Khayzur or Wet Dates) | 12% |
| 08041030 | Dates : Hard (chhohara or kharek) | 12% |
| 08041090 | Dates – Other | 12% |
| 08042010 | Figs – Fresh | 0% |
| 08042090 | Figs – Other | 12% |
| 08043000 | Pineapples (Fresh) | 0% |
| 08044000 | Fresh Avocados | 0% |
| 08045010 | Guavas, mangoes and mangosteens: Guavas (fresh) | 0% |
| 08045020 | Mandarins/Clementines/Wilkings/Citrus Hybrids | 0% |
| 08045021 | Guavas, mangoes and mangosteens: Mangoes, Fresh | 0% |
| 08045022 | Fresh Alphonso mangoes | 0% |
| 08045023 | Mangoes, Fresh: Banganapalli | 0% |
| 08045024 | Fresh Chausa mangoes | 0% |
| 08045025 | Fresh dasheri mangoes | 0% |
| 08045026 | Fresh Langda mangoes | 0% |
| 08045027 | Mangoes: Kesar, fresh | 0% |
| 08045028 | Fresh mangoes, totapari variety | 0% |
| 08045029 | Fresh mallika mangoes | 0% |
| 08045030 | Dried mango slices: Other | 5% |
| 08045040 | Fresh Mango pulp | 0% |
| 08045090 | Guavas, mangoes and mangosteens:Other (fresh) | 0% |
| 08061000 | Fresh grapes | 0% |
| 08062010 | Dried raisins | 5% |
| 08062090 | Dried fruit (other) | 5% |
| 08131000 | Dried Apricots | 12% |
| 08132000 | Dried Fruit & Nuts Including Prunes | 12% |
| 08133000 | Dried Apples | 12% |
| 08134010 | Dried Tamarind Fruit | 0% |
| 08134020 | Other Fruit| Singoda Whole (Water Nut) | 12% |
| 08134090 | Other Fruit| Other | 12% |
| 08135010 | Nut mixtures | 12% |
| 08135020 | Mixtures of Nuts or Dried Fruits: Chapter Specific | 12% |
* GST rates may vary based on the latest GST notifications
How to Classify Mixed Dry Fruits and Their GST Rates?
Mixed dry fruits are common in retail stores and are sold as festival gift packs, health mixes and travel snacks. The classification depends on what is inside the pack and how the mix has been processed.
If the pack contains only a mix of plain nuts and dried fruits without any added salt, sugar, oil or spices, it normally remains in the dried fruits and nuts mixture family. Such mixes are treated like basic food products and usually qualify for the lower 5% slab.
If the mixed dry fruits are roasted in oil, salted or coated with masala, sugar or chocolate, they move closer to the prepared food family. These value added products are treated as snacks and often attract the standard 18% slab. The GST rate may vary depending on specific notifications and conditions, so businesses should check the exact composition on the label.
Which Dry Fruits Have the Same HSN Code for GST Filing?
Many dry fruits share a broad HSN family rather than having a separate code for each variety. For example, several tree nuts such as almonds, cashews and pistachios appear under one edible nut heading, while mixtures of dried fruits and nuts appear together in a dried mixture family.
This means that different varieties of nuts and dried fruits can be reported together under one HSN family as long as they fit the description of that heading. Separate HSN families are normally used when the product has been processed into a snack, coated product or sweet preparation.
For GST filing , it is important to map each stock item to the correct family once and then use that family consistently in all outward supplies. Plain dry fruits can share one HSN family, while roasted and flavoured snacks can share another, even when the same nuts are used in both products.
Why is it Important to Use the Correct Dry Fruits HSN Code for GST?
Using the correct dry fruits HSN code in invoices helps buyers understand how the product has been classified and which GST rate applies on the supply. This supports smooth input tax credit for traders, bakers and confectioners who use dry fruits in their own products.
Correct HSN usage also keeps outward supply data in GSTR one and other returns clean and easy to match with the records of buyers. Wrong HSN codes or incorrect rates can draw attention in scrutiny and may lead to interest and penalties if tax has been short paid.
Once a business has selected the right HSN family and GST rate for each dry fruit and mixed dry fruit product in the item master of its accounting software, the same details will flow automatically into all invoices and HSN wise reports. This reduces manual errors and saves time in compliance work.
Conclusion
Dry fruits HSN codes generally place plain nuts and dried fruits in one family for edible fruits and nuts and place roasted, salted and flavoured dry fruit snacks in another family for prepared foods. Under the three slab GST structure, most plain dry fruits commonly fall in the 5% slab, while many flavoured and roasted mixes are taxed at 18%.
By checking whether a product is a basic dry fruit or a value added snack, mapping it to the correct HSN family and applying the right GST rate in the billing system, businesses can issue correct invoices, support proper input tax credit for buyers and avoid disputes about the tax treatment of dry fruits.
I’m CA Shivani Kandalkar, a Chartered Accountant based in Mumbai with over 1 year of experience. My focus areas are Taxation and GSTR compliance, where I help individuals and businesses file accurate returns and avoid notices. With a background in M.Com and professional training as a Chartered Accountant, I aim to provide clear, practical guidance that simplifies tax laws and supports better financial decisions.
Frequently Asked Questions
-
What is the HSN code for dry fruits?
Dry fruits and nuts are usually classified in the edible fruits and nuts chapter. Plain nuts like almonds and cashews fall under the edible nut family, while raisins and other dried fruits are covered under dried fruit families.
-
How are mixed dry fruits classified under GST?
Plain mixtures of nuts and dried fruits without added salt, sugar or spices are normally treated as dried fruit and nut mixtures. Roasted or flavoured mixes can move to the prepared food family where they are treated as snack products.
-
What GST rate applies to dry fruits and mixed dry fruits?
Plain dry fruits and simple mixtures usually attract 5% GST under the lower slab for basic food items. Value added mixes that are roasted, salted or coated with masala or sugar are more likely to fall in the standard 18% slab as prepared snacks.
-
Does the HSN code for dry fruits vary based on packaging?
The HSN code is based mainly on the nature and processing of the product and not only on the type of packet. Loose and packed plain dry fruits can share the same HSN family, while flavoured gift packs can move to a different family if they qualify as prepared foods.
-
How to file dry fruits HSN code for GST returns correctly?
First map each dry fruit and mixed dry fruit product to the correct HSN family and set the right GST rate in the item master. Then use these details on every invoice so that outward supplies show the correct HSN and rate in GSTR one and other returns.