What products are classified under HSN 0805
It includes Citrus fruit, fresh or dried
HSN Sub Chapter 0805 represents Citrus fruit, fresh or dried under GST classification. This code helps businesses identify Citrus fruit, fresh or dried correctly for billing, taxation, and trade. With HSN Sub Chapter 0805, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Citrus fruit, fresh or dried.
GST Rate for Citrus fruit, fresh or dried under HSN Code 0805. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 08 | 0805 | Citrus fruit, fresh or dried | 5% | 12% |
Following Tariff HSN code falls under Citrus fruit, fresh or dried:
| Tariff HSN | Description |
|---|---|
| Oranges (fresh) | |
| Oranges (dried) | |
| Citrus fruit, fresh or dried mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids | |
| Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Mandarins (including tangerines and satsumas) (fresh) | |
| Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Mandarins (including tangerines and satsumas) | |
| Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Clementines (fresh) | |
| Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Clementines | |
| Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Other (fresh) | |
| Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Other | |
| Grapefruit, including pomelos fresh (fresh) | |
| Grapefruit, including pomelos fresh | |
| Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) (fresh) | |
| Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) | |
| Other (fresh) | |
| Other |
Oranges (fresh)
Oranges (dried)
Citrus fruit, fresh or dried mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids
Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Mandarins (including tangerines and satsumas) (fresh)
Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Mandarins (including tangerines and satsumas)
Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Clementines (fresh)
Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Clementines
Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Other (fresh)
Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Other
Grapefruit, including pomelos fresh (fresh)
Grapefruit, including pomelos fresh
Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) (fresh)
Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)
Other (fresh)
Other
It includes Citrus fruit, fresh or dried
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
Use a delivery challan for sending Citrus fruit, fresh or dried to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Citrus fruit, fresh or dried are forward charge. Check the current notifications for any special cases before deciding.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
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.