Makhana HSN Code: Classification for Fox Nut and Lotus Seeds
Makhana, also known as fox nut or lotus seed, is widely used in India as a healthy snack and as an ingredient in sweets and curries. Traders sell makhana in many forms such as raw dried seeds, roasted flavoured snacks and value added mixes. Each form can have a different HSN code and GST rate.
For correct GST compliance, businesses dealing in makhana and lotus seeds must understand how these products are classified in the tariff. Using the right HSN code on invoices helps avoid disputes and makes GST return filing smooth.
What is the HSN Code for Makhana (Fox Nut)?
Edible makhana or fox nuts are usually treated as dried edible nuts or fruits and are generally classified under Chapter 8 of the Customs Tariff. In practice, makhana is often placed under heading 0812, which covers dried fruits and nuts that are not specified elsewhere.
Within this heading, specific subheadings may be used for fox nuts or similar products. Exact classification can depend on the description used in the tariff and the way the product is traded in the market.
How Lotus Seeds Are Classified under HSN
Lotus seeds can be sold either as edible dried seeds for human consumption or as seeds meant for sowing in ponds and water bodies. Edible lotus seeds are often grouped with other edible nuts and seeds, usually under heading 0812, similar to makhana.
When lotus seeds are sold clearly as seeds for sowing, they may be treated under heading 1209, which covers seeds, fruits and spores used for sowing. The invoice and packaging should clearly mention that the seeds are meant for sowing to support this classification.
Common Makhana and Lotus Seed HSN Codes and GST Rates
Below is a simple reference table for typical HSN codes and GST rates on makhana and lotus seed products. Businesses should always cross check with the latest GST rate notifications before final billing.
| Product type | HSN code | Product description | GST rate |
|---|---|---|---|
| Raw makhana (fox nuts) | 0812 | Dried makhana or fox nuts supplied as food item | 5% |
| Roasted or flavoured makhana snacks | 2008 | Roasted, salted or flavoured makhana sold as snack packs | 12% |
| Lotus seeds for sowing | 1209 | Lotus seeds clearly supplied for sowing and not for direct consumption | 0% |
Note: GST rates above are indicative and may change with new notifications. Also, different conditions such as branded packing or retail sales can affect the applicable rate.
GST on Makhana and Lotus Seed Products
Plain dried makhana and lotus seeds sold as basic food items are generally taxed at a lower GST rate such as 5%. When the same makhana is roasted, salted or mixed with flavours and sold as a ready to eat snack, it may fall under processed food headings and can attract a higher GST rate.
Suppliers should carefully read the relevant entries in the GST rate schedule. If a product is branded, packed in small consumer packs and marketed as a premium snack, the effective GST rate can be different from loose unbranded makhana sold in bulk.
How to Select the Correct HSN Code for Makhana in GST Returns
To avoid mistakes while filing GST returns for makhana and lotus seeds, you can follow these basic checks:
- Identify whether the product is raw, roasted, flavoured or part of a mixture.
- Check if the product is being sold as food for consumption or as seed for sowing.
- Match the product description with the relevant headings in Chapters 8, 12 or 20 of the tariff.
- Confirm the GST rate entry that specifically covers makhana, lotus seeds or similar dried nuts.
- Keep product labels, purchase invoices and agreements safely as support for your classification.
Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions
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What is the HSN code for makhana (fox nut)?
Makhana or fox nuts used as a food item are generally classified under Chapter 8, often under heading 0812 for dried fruits and nuts. The exact subheading can vary, but this is the broad heading used for dried makhana in many cases.
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How are lotus seeds classified under HSN?
Edible lotus seeds are normally grouped with other dried edible nuts and seeds, often under heading 0812. When they are sold specifically as seeds for sowing, they may be classified under heading 1209 for seeds for sowing.
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Can the form of makhana (whole or processed) affect the HSN code?
Yes. Whole raw makhana and roasted or flavoured makhana snacks may fall under different headings. Raw dried makhana is generally classified under headings for dried nuts, while processed snack packs can fall under headings for prepared food items.
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How does GST apply to lotus seeds and makhana products?
GST on makhana and lotus seeds usually follows the rate notified for dried fruits and nuts or for processed snack foods. Basic unflavoured makhana often attracts a lower rate such as 5%, while value added snacks can be charged at a higher rate as per the current GST schedule.
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Are makhana products from different sources categorized separately?
HSN classification is based mainly on the nature and description of the product, not on its source. Makhana from different states or suppliers will normally have the same HSN code if the product form and use are similar, although pricing and branding may differ.