What products are classified under HSN 8105000 ?
It includes Kiwi Fruit
HSN Code 08105000 represents Kiwi Fruit under GST classification. This code helps businesses identify Kiwi Fruit correctly for billing, taxation, and trade. With HSN Code 08105000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Kiwi Fruit.
HSN Code 08105000 relates to the following description:
Kiwi Fruit does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Strawberries | |
| Raspberries, blackberries, mulberries and loganberries fresh | |
| Black, white or red currants and gooseberries fresh | |
| Cranberries, bilberries and other fruits of the genus Vaccinium fresh | |
| Durians | |
| Persimmons | |
| Other:Pomegranates | |
| Other: Tamarind, | |
| Other: Sapota (chico) | |
| Other: Custard-apple (Ata) | |
| Other: Bore | |
| Other: Lichi | |
| Other: Other |
Strawberries
Raspberries, blackberries, mulberries and loganberries fresh
Black, white or red currants and gooseberries fresh
Cranberries, bilberries and other fruits of the genus Vaccinium fresh
Durians
Persimmons
Other:Pomegranates
Other: Tamarind,
Other: Sapota (chico)
Other: Custard-apple (Ata)
Other: Bore
Other: Lichi
Other: Other
It includes Kiwi Fruit
If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 08105000, Kiwi Fruit attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.
For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Kiwi Fruit; Nil for exempt items if applicable).
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.