---
title: "0805 HSN Code | HSN Code for Citrus fruit, fresh or dried in India"
description: "Know more about 0805 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0805 covering Citrus fruit, fresh or dried."
canonical: "https://busy.in/hsn/sub-chapter-0805/"
---

# HSN Sub-chapter 0805: Citrus fruit, fresh or dried

Citrus fruit, fresh or dried

Part of [Chapter 08: Edible Fruit and Nuts; Peel of Citrus or Melons](https://busy.in/hsn/chapter-08/).

- Current GST rate: 5%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 08051000 | [Oranges (Fresh)](https://busy.in/hsn/hsn-08051000/) |
| 08052000 | [Other Melons](https://busy.in/hsn/hsn-08052000/) |
| 08052100 | [Fresh Mandarins](https://busy.in/hsn/hsn-08052100/) |
| 08052200 | [Fresh Clementines](https://busy.in/hsn/hsn-08052200/) |
| 08052900 | [Other Fresh Citrus Hybrid](https://busy.in/hsn/hsn-08052900/) |
| 08054000 | [Grapefruit, incl. pomelos (Fresh)](https://busy.in/hsn/hsn-08054000/) |
| 08055000 | [Fresh Lemons and Limes](https://busy.in/hsn/hsn-08055000/) |
| 08059000 | [Other (Fresh)](https://busy.in/hsn/hsn-08059000/) |

## Frequently asked questions

### What products are classified under HSN 0805

It includes Citrus fruit, fresh or dried

### Any special steps when selling Citrus fruit, fresh or dried through an e‑commerce platform?

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.

### How should I document Citrus fruit, fresh or dried sent for job work?

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.

### How do I bill a kit or combo that includes Citrus fruit, fresh or dried?

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.

### Can reverse charge ever apply to transactions involving Citrus fruit, fresh or dried?

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.

### Does MRP, weight or pack size change GST treatment for Citrus fruit, fresh or dried?

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.

### How are warranty replacements of Citrus fruit, fresh or dried handled?

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.

## India's trade performance: HSN Sub-Chapter 0805 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹219 Cr (−2.07% YoY) — 0.0059% of India's total exports
- Imports: ₹815 Cr (+16.75% YoY) — 0.0134% of India's total imports
- Trade balance: −₹596 Cr (Deficit); surplus rank #888 of 1233 sub-chapters
- Share of Chapter 08: 1.52% of its exports; import side 2.03%
- Rank within Chapter 08: #8 of 14 by export value; import-side #7

### Key metrics

- Export CAGR: -5.44% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #684 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +70.34% in FY 2020-21
- Contribution to Ch. 08: 1.52% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 0805

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 08 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 08 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 306.42 | 0.0133% | — | 2.71% | 347.01 | 0.0097% | — | 1.37% | −40.59 | #521 |
| FY 2019-20 | 344.76 | 0.0156% | +12.51% | 3.25% | 292.77 | 0.0087% | −15.63% | 1.25% | +51.99 | #492 |
| FY 2020-21 | 587.25 | 0.0273% | +70.34% | 5.88% | 271.28 | 0.0093% | −7.34% | 1.16% | +315.97 | #396 |
| FY 2021-22 | 507.39 | 0.0162% | −13.60% | 4.42% | 763.37 | 0.0167% | +181.40% | 2.74% | −255.98 | #476 |
| FY 2022-23 | 225.70 | 0.0062% | −55.52% | 1.94% | 617.75 | 0.0107% | −19.08% | 1.79% | −392.05 | #663 |
| FY 2023-24 | 223.74 | 0.0062% | −0.87% | 1.65% | 698.25 | 0.0124% | +13.03% | 2.01% | −474.51 | #670 |
| FY 2024-25 | 219.10 | 0.0059% | −2.07% | 1.52% | 815.21 | 0.0134% | +16.75% | 2.03% | −596.11 | #684 |

- CAGR (7-year): exports -5.44%/yr, imports 15.30%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 0805 export-import analysis

### Export decline: -5.44% CAGR over 7 years

India's exports under HSN Sub-Chapter 0805 have declined at a compound annual rate of -5.44% over 7 fiscal years, falling from ₹306.42 Crore in FY 2018-19 to ₹219.10 Crore in FY 2024-25.

### HSN Sub-Chapter 0805 ranked #684 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 0805 ranks #684 out of 1233 sub-chapters by total export value. Within Chapter 08, it ranks #8 of 14. By trade surplus, it ranks #888 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 0805 exports

The strongest single-year export movement for HSN Sub-Chapter 0805 was recorded in FY 2020-21, when exports surged by 70.34% over the prior year.

### India records a trade deficit of ₹596.11 Crore in HSN Sub-Chapter 0805 goods

In FY 2024-25, India's imports of ₹815.21 Cr exceeded exports of ₹219.10 Cr, resulting in a trade deficit of ₹596.11 Crore — ranking #888 of 1233 by surplus magnitude.

### Import growth of 15.30% CAGR signals rising demand for Citrus fruit, fresh or dried

India's imports under HSN Sub-Chapter 0805 have grown at 15.30% CAGR, reaching ₹815.21 Crore in FY 2024-25.

### HSN Sub-Chapter 0805 contributes 1.52% of Chapter 08 exports — ranked #8

Among the 14 sub-chapters under Chapter 08, HSN Sub-Chapter 0805 ranks #8 by export value — accounting for 1.52% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.03% share (rank #7).

## Related Sub-Chapters in Chapter 08

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 0806: Grapes, fresh or dried](https://busy.in/hsn/sub-chapter-0806/) | ₹3,681 Cr |
| #2 | [HSN Sub-Chapter 0801: Fresh nuts & coconuts](https://busy.in/hsn/sub-chapter-0801/) | ₹3,662 Cr |
| #3 | [HSN Sub-Chapter 0803: Bananas, plantains](https://busy.in/hsn/sub-chapter-0803/) | ₹3,226 Cr |
| #4 | [HSN Sub-Chapter 0804: Rubber products](https://busy.in/hsn/sub-chapter-0804/) | ₹1,384 Cr |
| #5 | [HSN Sub-Chapter 0810: Other fruit](https://busy.in/hsn/sub-chapter-0810/) | ₹878 Cr |
| #6 | [HSN Sub-Chapter 0813: Dried fruits & nut mixtures](https://busy.in/hsn/sub-chapter-0813/) | ₹458 Cr |
| #7 | [HSN Sub-Chapter 0811: Prepared fruits & nuts](https://busy.in/hsn/sub-chapter-0811/) | ₹380 Cr |
| #8 | HSN Sub-Chapter 0805: Citrus fruit, fresh or dried (this hsn sub-chapter) | ₹219 Cr |
| #9 | [HSN Sub-Chapter 0802: Nuts and seeds](https://busy.in/hsn/sub-chapter-0802/) | ₹204 Cr |
| #10 | [HSN Sub-Chapter 0807: Fresh melons and papaws](https://busy.in/hsn/sub-chapter-0807/) | ₹190 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 0801 | [Fresh nuts & coconuts](https://busy.in/hsn/sub-chapter-0801/) |
| 0802 | [Nuts and seeds](https://busy.in/hsn/sub-chapter-0802/) |
| 0803 | [Bananas, plantains](https://busy.in/hsn/sub-chapter-0803/) |
| 0804 | [Rubber products](https://busy.in/hsn/sub-chapter-0804/) |
| 0806 | [Grapes, fresh or dried](https://busy.in/hsn/sub-chapter-0806/) |
| 0807 | [Fresh melons and papaws](https://busy.in/hsn/sub-chapter-0807/) |
| 0808 | [Apples, pears & quinces](https://busy.in/hsn/sub-chapter-0808/) |
| 0809 | [Fresh apricots and plums](https://busy.in/hsn/sub-chapter-0809/) |
| 0810 | [Other fruit](https://busy.in/hsn/sub-chapter-0810/) |
| 0811 | [Prepared fruits & nuts](https://busy.in/hsn/sub-chapter-0811/) |
| 0812 | [Preserved fruits & nuts](https://busy.in/hsn/sub-chapter-0812/) |
| 0813 | [Dried fruits & nut mixtures](https://busy.in/hsn/sub-chapter-0813/) |
| 0814 | [Citrus peel and melons](https://busy.in/hsn/sub-chapter-0814/) |