What products are classified under HSN 8055000 ?
It includes Fresh Lemons and Limes
HSN Code 08055000 represents Fresh Lemons and Limes under GST classification. This code helps businesses identify Fresh Lemons and Limes correctly for billing, taxation, and trade. With HSN Code 08055000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fresh Lemons and Limes.
HSN Code 08055000 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 | Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) (fresh) | 0% | 0% | 0% | 0% |
| 08 | Edible fruit and nuts; peel of citrus fruit or melons | 0805 | Citrus fruit, fresh or dried | Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) | 6% | 6% | 12% | 0% |
Fresh Lemons and Limes 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 : Mandarins (including tangerines and satsumas) (fresh) | |
| Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Mandarins (including tangerines and satsumas) | |
| 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 | |
| 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 : Mandarins (including tangerines and satsumas) (fresh)
Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Mandarins (including tangerines and satsumas)
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
Other (fresh)
Other
It includes Fresh Lemons and Limes
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.
No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.
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.
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.
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.