What products are classified under HSN 8106000 ?
It includes Durians
HSN Code 08106000 represents Durians under GST classification. This code helps businesses identify Durians correctly for billing, taxation, and trade. With HSN Code 08106000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Durians.
HSN Code 08106000 relates to the following description:
Durians 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 | |
| Kiwi fruit | |
| 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
Kiwi fruit
Persimmons
Other:Pomegranates
Other: Tamarind,
Other: Sapota (chico)
Other: Custard-apple (Ata)
Other: Bore
Other: Lichi
Other: Other
It includes Durians
Under HSN 08106000, Durians attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Durians; Nil for exempt items if applicable).
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.
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 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.
Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
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.