What products are classified under HSN 8052100 ?
It includes Fresh Mandarins
HSN Code 08052100 represents Fresh Mandarins under GST classification. This code helps businesses identify Fresh Mandarins correctly for billing, taxation, and trade. With HSN Code 08052100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fresh Mandarins.
HSN Code 08052100 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 08 | Edible fruit and nuts; peel of citrus fruit or melons | 0805 | Citrus fruit, fresh or dried | Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Mandarins (including tangerines and satsumas) (fresh) | 0% | 0% | 0% | 0% |
| 08 | Edible fruit and nuts; peel of citrus fruit or melons | 0805 | Citrus fruit, fresh or dried | Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Mandarins (including tangerines and satsumas) | 6% | 6% | 12% | 0% |
Description of goods
Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Mandarins (including tangerines and satsumas) (fresh)
Chapter
08 – Edible fruit and nuts; peel of citrus fruit or melons
Sub Chapter
0805 – Citrus fruit, fresh or dried
Description of goods
Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Mandarins (including tangerines and satsumas)
Chapter
08 – Edible fruit and nuts; peel of citrus fruit or melons
Sub Chapter
0805 – Citrus fruit, fresh or dried
Fresh Mandarins does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Oranges (fresh) | |
| Oranges (dried) | |
| Citrus fruit, fresh or dried mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids | |
| Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Clementines (fresh) | |
| Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Clementines | |
| Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Other (fresh) | |
| Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Other | |
| Grapefruit, including pomelos fresh (fresh) | |
| Grapefruit, including pomelos fresh | |
| Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) (fresh) | |
| Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) | |
| Other (fresh) | |
| Other |
Oranges (fresh)
Oranges (dried)
Citrus fruit, fresh or dried mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids
Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Clementines (fresh)
Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Clementines
Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Other (fresh)
Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Other
Grapefruit, including pomelos fresh (fresh)
Grapefruit, including pomelos fresh
Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) (fresh)
Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)
Other (fresh)
Other
It includes Fresh Mandarins
No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.
Example: Fresh/chilled produce in open packs is Nil. If it is not fresh/chilled and sold as pre‑packaged & labelled, 5% may apply.
An e‑way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions for agri/animal products.
e‑Invoicing depends on turnover, not the item’s rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported to the IRP unless you are a notified exempt person.
Use the exact HSN and form. Don’t charge GST on exempt fresh/chilled items; apply 5% only where pre‑packaged & labelled and not fresh/chilled.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.