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.
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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.
Makhana HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 8 | Edible Fruit and Nuts; Peel of Citrus or Melons | Edible fruit and nuts; peel of citrus fruit or melons |
| 12 | Oil Seeds, Grains, Medicinal Plants and Straw | Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder |
| 20 | Preparations of Vegetables, Fruits, Nuts or Other Parts of Plants | Preparations of vegetables, fruit, nuts or other parts of plants |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 08021100 | Almonds| In Shell (Fresh) | 0% |
| 08021200 | Almonds, shelled (fresh) | 0% |
| 08022100 | Hazelnuts: In shell | 0% |
| 08022200 | Hazelnuts/filberts: Shelled | 0% |
| 08023100 | Walnuts | In Shell (Fresh) | 0% |
| 08023200 | Walnuts | Shelled (Fresh) | 0% |
| 08024100 | Chestnuts (In shell) | 0% |
| 08024200 | Shelled Chestnuts, Fresh | 0% |
| 08025100 | Pistachios | In Shell (Fresh) | 0% |
| 08025200 | Pistachios | Shelled (Fresh) | 0% |
| 08026100 | Macadamia Nuts | In Shell (Fresh) | 0% |
| 08026200 | Macadamia Nuts | Shelled (Fresh) | 0% |
| 08027000 | Kola Nuts (Cola Spp.) (Fresh) | 0% |
| 08028010 | Areca Nuts (Whole, Fresh) | 0% |
| 08028020 | Areca Nuts (Split, Fresh) | 0% |
| 08028030 | Areca Nuts (Ground, Fresh) | 0% |
| 08028090 | Areca Nuts (Other, Fresh) | 0% |
| 08029000 | Fresh Mangoes | 0% |
| 08029100 | Other| Pine Nuts, In Shell (Fresh) | 0% |
| 08029200 | Other| Pine Nuts, Shelled (Fresh) | 0% |
| 08029900 | Other | Other (Fresh) | 0% |
| 12071010 | Palm nuts (non-seed quality) | 5% |
| 12071090 | Palm kernels: Non-seed quality | 5% |
| 12072010 | Cotton Seeds: Other Oil Seeds & Oleaginous Fruits | 0% |
| 12072090 | Timothy Grass Seed for Sowing Forage Plants | 5% |
| 12072100 | Cotton Seeds (Seed Quality) | 0% |
| 12072900 | Other Cotton Seeds | 5% |
| 12073010 | Castor seeds (Seed quality) | 0% |
| 12073090 | Castor seeds (Other) | 5% |
| 12074010 | Sesamum Seeds| Of Seed Quality | 0% |
| 12074090 | Sesamum Seeds| Other | 5% |
| 12075010 | Mustard Seeds| Of Seed Quality | 0% |
| 12075090 | Other Mustard Seeds | 5% |
| 12076010 | Safflower seeds, seed quality | 0% |
| 12076090 | Safflower (Carthamus tinctorius) seeds : Other | 5% |
| 12077010 | Melon Seeds | Of Seed Quality | 0% |
| 12077090 | Melon Seeds | Other | 5% |
| 12079100 | Poppy seeds (excluding seed quality) | 5% |
| 12079910 | Ajams (non-seed) | 5% |
| 12079920 | Mango kernel (non-seed quality) | 5% |
| 12079930 | Niger seed | 5% |
| 12079940 | Kokam (non-seed)0 | 5% |
| 12079990 | Other (non-seed) | 5% |
| 20081100 | Nuts, Ground-nuts & Other Seeds, Mixed or Not: Ground-nuts | 12% |
| 20081910 | Other Prepared/Preserved Nuts | 12% |
| 20081920 | Frozen Octopus | 12% |
| 20081930 | Other Roasted/Fried Vegetable Products | 12% |
| 20081940 | Other Roasted Nuts/Seeds | 12% |
| 20081990 | Other Nut Mixtures | 12% |
| 20082000 | Pineapples | 12% |
| 20083010 | Oranges, Citrus Fruit | 12% |
| 20083090 | Other Citrus Fruits | 12% |
| 20084000 | Prepared or Preserved Pears | 12% |
| 20085000 | Canned Apricots | 12% |
| 20086000 | Cherries (Processed) | 12% |
| 20087000 | Peaches, Including Nectarines | 12% |
| 20088000 | Strawberries | 12% |
| 20089100 | Palm Hearts: Other Vegetable Mixes (Non-Subheading 2008 19) | 12% |
| 20089300 | Cranberries/Lingonberries | 12% |
| 20089700 | Other Mixtures Not of Sub-Heading 2008 19 | 12% |
| 20089911 | Mango Squash | 12% |
| 20089912 | Lemon Squash | 12% |
| 20089913 | Orange Squash | 12% |
| 20089914 | Pineapple Squash | 12% |
| 20089919 | Other Squash | 12% |
| 20089991 | Other Fruit Cocktail | 12% |
| 20089992 | Other Grapes | 12% |
| 20089993 | Other Apples | 12% |
| 20089994 | Other Guava | 12% |
| 20089999 | Other Preserved Fruits | 12% |
* GST rates may vary based on the latest GST notifications
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.
