---
title: "Makhana HSN Code 0813 | Fox Nuts, Dried Lotus Seeds HSN Guide 2026"
description: "HSN 0813 covers makhana, dried fruits and trail mix in retail packs. Know the correct GST rate to keep your invoices error-free. BUSY is updated for 2026 GST no"
canonical: "https://busy.in/hsn/makhana-hsn-code/"
author: "Jagdish Prasad"
published: "2025-12-03T10:30:00.000Z"
category: "HSN"
---

# 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.

## Makhana HSN Code Classification and GST Rates

Here are some commonly used HSN codes and GST rates for this category

### Section Classification

| **Section No** | **Section Title** | **Section Description** |
| --- | --- | --- |
| [**2**](https://busy.in/hsn/section-02/) | Guide to HSN Section 02 | VEGETABLE PRODUCTS |
| [**4**](https://busy.in/hsn/section-04/) | Guide to HSN Section 04 | PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES |

### Chapter Classification

| **Chapter No** | **Chapter Title** | **Chapter Description** |
| --- | --- | --- |
| [**8**](https://busy.in/hsn/chapter-08/) | Edible Fruit and Nuts; Peel of Citrus or Melons | Edible fruit and nuts; peel of citrus fruit or melons |
| [**12**](https://busy.in/hsn/chapter-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**](https://busy.in/hsn/chapter-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

| **HSN Code** | **HSN Code Title** | **GST Rate** |
| --- | --- | --- |
| [**0802**](https://busy.in/hsn/sub-chapter-0802/) | Nuts and seeds | **5%** |
| [**1207**](https://busy.in/hsn/sub-chapter-1207/) | Oil seeds and fruits | **5%** |
| [**2008**](https://busy.in/hsn/sub-chapter-2008/) | Preserved fruit, nuts & plant parts | **5%** |

### 8 Digit HSN Code Classification

| **HSN Code** | **HSN Code Title** | **GST Rate** |
| --- | --- | --- |
| [**08021100**](https://busy.in/hsn/hsn-08021100/) | Almonds\| In Shell (Fresh) | **0%** |
| [**08021200**](https://busy.in/hsn/hsn-08021200/) | Almonds, shelled (fresh) | **0%** |
| [**08022100**](https://busy.in/hsn/hsn-08022100/) | Hazelnuts: In shell | **0%** |
| [**08022200**](https://busy.in/hsn/hsn-08022200/) | Hazelnuts/filberts: Shelled | **0%** |
| [**08023100**](https://busy.in/hsn/hsn-08023100/) | Walnuts \| In Shell (Fresh) | **0%** |
| [**08023200**](https://busy.in/hsn/hsn-08023200/) | Walnuts \| Shelled (Fresh) | **0%** |
| [**08024100**](https://busy.in/hsn/hsn-08024100/) | Chestnuts (In shell) | **0%** |
| [**08024200**](https://busy.in/hsn/hsn-08024200/) | Shelled Chestnuts, Fresh | **0%** |
| [**08025100**](https://busy.in/hsn/hsn-08025100/) | Pistachios \| In Shell (Fresh) | **0%** |
| [**08025200**](https://busy.in/hsn/hsn-08025200/) | Pistachios \| Shelled (Fresh) | **0%** |
| [**08026100**](https://busy.in/hsn/hsn-08026100/) | Macadamia Nuts \| In Shell (Fresh) | **0%** |
| [**08026200**](https://busy.in/hsn/hsn-08026200/) | Macadamia Nuts \| Shelled (Fresh) | **0%** |
| [**08027000**](https://busy.in/hsn/hsn-08027000/) | Kola Nuts (Cola Spp.) (Fresh) | **0%** |
| [**08028010**](https://busy.in/hsn/hsn-08028010/) | Areca Nuts (Whole, Fresh) | **0%** |
| [**08028020**](https://busy.in/hsn/hsn-08028020/) | Areca Nuts (Split, Fresh) | **0%** |
| [**08028030**](https://busy.in/hsn/hsn-08028030/) | Areca Nuts (Ground, Fresh) | **0%** |
| [**08028090**](https://busy.in/hsn/hsn-08028090/) | Areca Nuts (Other, Fresh) | **0%** |
| [**08029000**](https://busy.in/hsn/hsn-08029000/) | Fresh Mangoes | **0%** |
| [**08029100**](https://busy.in/hsn/hsn-08029100/) | Other\| Pine Nuts, In Shell (Fresh) | **0%** |
| [**08029200**](https://busy.in/hsn/hsn-08029200/) | Other\| Pine Nuts, Shelled (Fresh) | **0%** |
| [**08029900**](https://busy.in/hsn/hsn-08029900/) | Other \| Other (Fresh) | **0%** |
| [**12071010**](https://busy.in/hsn/hsn-12071010/) | Palm nuts (non-seed quality) | **5%** |
| [**12071090**](https://busy.in/hsn/hsn-12071090/) | Palm kernels: Non-seed quality | **5%** |
| [**12072010**](https://busy.in/hsn/hsn-12072010/) | Cotton Seeds: Other Oil Seeds & Oleaginous Fruits | **0%** |
| [**12072090**](https://busy.in/hsn/hsn-12072090/) | Timothy Grass Seed for Sowing Forage Plants | **5%** |
| [**12072100**](https://busy.in/hsn/hsn-12072100/) | Cotton Seeds (Seed Quality) | **0%** |
| [**12072900**](https://busy.in/hsn/hsn-12072900/) | Other Cotton Seeds | **5%** |
| [**12073010**](https://busy.in/hsn/hsn-12073010/) | Castor seeds (Seed quality) | **0%** |
| [**12073090**](https://busy.in/hsn/hsn-12073090/) | Castor seeds (Other) | **5%** |
| [**12074010**](https://busy.in/hsn/hsn-12074010/) | Sesamum Seeds\| Of Seed Quality | **0%** |
| [**12074090**](https://busy.in/hsn/hsn-12074090/) | Sesamum Seeds\| Other | **5%** |
| [**12075010**](https://busy.in/hsn/hsn-12075010/) | Mustard Seeds\| Of Seed Quality | **0%** |
| [**12075090**](https://busy.in/hsn/hsn-12075090/) | Other Mustard Seeds | **5%** |
| [**12076010**](https://busy.in/hsn/hsn-12076010/) | Safflower seeds, seed quality | **0%** |
| [**12076090**](https://busy.in/hsn/hsn-12076090/) | Safflower (Carthamus tinctorius) seeds : Other | **5%** |
| [**12077010**](https://busy.in/hsn/hsn-12077010/) | Melon Seeds \| Of Seed Quality | **0%** |
| [**12077090**](https://busy.in/hsn/hsn-12077090/) | Melon Seeds \| Other | **5%** |
| [**12079100**](https://busy.in/hsn/hsn-12079100/) | Poppy seeds (excluding seed quality) | **5%** |
| [**12079910**](https://busy.in/hsn/hsn-12079910/) | Ajams (non-seed) | **5%** |
| [**12079920**](https://busy.in/hsn/hsn-12079920/) | Mango kernel (non-seed quality) | **5%** |
| [**12079930**](https://busy.in/hsn/hsn-12079930/) | Niger seed | **5%** |
| [**12079940**](https://busy.in/hsn/hsn-12079940/) | Kokam (non-seed)0 | **5%** |
| [**12079990**](https://busy.in/hsn/hsn-12079990/) | Other (non-seed) | **5%** |
| [**20081100**](https://busy.in/hsn/hsn-20081100/) | Nuts, Ground-nuts & Other Seeds, Mixed or Not: Ground-nuts | **12%** |
| [**20081910**](https://busy.in/hsn/hsn-20081910/) | Other Prepared/Preserved Nuts | **12%** |
| [**20081920**](https://busy.in/hsn/hsn-20081920/) | Frozen Octopus | **12%** |
| [**20081930**](https://busy.in/hsn/hsn-20081930/) | Other Roasted/Fried Vegetable Products | **12%** |
| [**20081940**](https://busy.in/hsn/hsn-20081940/) | Other Roasted Nuts/Seeds | **12%** |
| [**20081990**](https://busy.in/hsn/hsn-20081990/) | Other Nut Mixtures | **12%** |
| [**20082000**](https://busy.in/hsn/hsn-20082000/) | Pineapples | **12%** |
| [**20083010**](https://busy.in/hsn/hsn-20083010/) | Oranges, Citrus Fruit | **12%** |
| [**20083090**](https://busy.in/hsn/hsn-20083090/) | Other Citrus Fruits | **12%** |
| [**20084000**](https://busy.in/hsn/hsn-20084000/) | Prepared or Preserved Pears | **12%** |
| [**20085000**](https://busy.in/hsn/hsn-20085000/) | Canned Apricots | **12%** |
| [**20086000**](https://busy.in/hsn/hsn-20086000/) | Cherries (Processed) | **12%** |
| [**20087000**](https://busy.in/hsn/hsn-20087000/) | Peaches, Including Nectarines | **12%** |
| [**20088000**](https://busy.in/hsn/hsn-20088000/) | Strawberries | **12%** |
| [**20089100**](https://busy.in/hsn/hsn-20089100/) | Palm Hearts: Other Vegetable Mixes (Non-Subheading 2008 19) | **12%** |
| [**20089300**](https://busy.in/hsn/hsn-20089300/) | Cranberries/Lingonberries | **12%** |
| [**20089700**](https://busy.in/hsn/hsn-20089700/) | Other Mixtures Not of Sub-Heading 2008 19 | **12%** |
| [**20089911**](https://busy.in/hsn/hsn-20089911/) | Mango Squash | **12%** |
| [**20089912**](https://busy.in/hsn/hsn-20089912/) | Lemon Squash | **12%** |
| [**20089913**](https://busy.in/hsn/hsn-20089913/) | Orange Squash | **12%** |
| [**20089914**](https://busy.in/hsn/hsn-20089914/) | Pineapple Squash | **12%** |
| [**20089919**](https://busy.in/hsn/hsn-20089919/) | Other Squash | **12%** |
| [**20089991**](https://busy.in/hsn/hsn-20089991/) | Other Fruit Cocktail | **12%** |
| [**20089992**](https://busy.in/hsn/hsn-20089992/) | Other Grapes | **12%** |
| [**20089993**](https://busy.in/hsn/hsn-20089993/) | Other Apples | **12%** |
| [**20089994**](https://busy.in/hsn/hsn-20089994/) | Other Guava | **12%** |
| [**20089999**](https://busy.in/hsn/hsn-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.

## About the author

**Jagdish Prasad**

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

### 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.

### 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.

### 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.

### 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.

### 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.

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