0805 HSN Code: 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 purposes. 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.

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New GST Rate for HSN Code 0805

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

08

HSN Code

0805

HSN Description

Citrus fruit, fresh or dried

New GST Rate

5 %
Essential

Old GST Rate

12 %

Tariff HSN Codes under HSN Sub Chapter 0805

Following tariff HSN codes fall under Citrus fruit, fresh or dried.

Tariff HSN

08051000

Description

Oranges (fresh)

Tariff HSN

08051000

Description

Oranges (dried)

Tariff HSN

08052000

Description

Citrus fruit, fresh or dried mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids

Tariff HSN

08052100

Description

Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Mandarins (including tangerines and satsumas) (fresh)

Tariff HSN

08052100

Description

Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Mandarins (including tangerines and satsumas)

Tariff HSN

08052200

Description

Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Clementines (fresh)

Tariff HSN

08052200

Description

Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Clementines

Tariff HSN

08052900

Description

Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Other (fresh)

Tariff HSN

08052900

Description

Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Other

Tariff HSN

08054000

Description

Grapefruit, including pomelos fresh (fresh)

Tariff HSN

08054000

Description

Grapefruit, including pomelos fresh

Tariff HSN

08055000

Description

Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) (fresh)

Tariff HSN

08055000

Description

Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)

Tariff HSN

08059000

Description

Other (fresh)

Tariff HSN

08059000

Description

Other

India’s Trade Performance — HSN Sub-Chapter 0805 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹219 Cr

−2.07% vs FY 2023-24

0.0059% of India’s total exports

India’s Imports

FY 2024-25

₹815 Cr

+16.75% vs FY 2023-24

0.0134% of India’s total imports

Trade Balance

FY 2024-25

−₹596 Cr

Trade Deficit

Surplus rank #888 of 1233 subchapters

% of Chapter 08

FY 2024-25

1.52%

Share of Chapter 08’s total exports in FY 2024-25

Import side: 2.03% of Chapter 08’s imports

Rank Within Chapter 08

FY 2024-25

#8 of 14

Position by export value among subchapters in Chapter 08

Import-side rank: #7 of 14

At a glance

−5.44%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#684

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+70.34%

Peak Growth Year

FY 2020-21 · strongest single-year move

1.52%

Contribution to Ch. 08

Share of Chapter 08 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #521

Balance

−40.59

Exports

306.42 ₹ Cr

0.0133% share

— YoY

2.71% of Ch. 08

Imports

347.01 ₹ Cr

0.0097% share

— YoY

1.37% of Ch. 08

FY 2019-20 Exp. Rank #492

Balance

+51.99

Exports

344.76 ₹ Cr

0.0156% share

+12.51% YoY

3.25% of Ch. 08

Imports

292.77 ₹ Cr

0.0087% share

−15.63% YoY

1.25% of Ch. 08

FY 2020-21 Exp. Rank #396

Balance

+315.97

Exports

587.25 ₹ Cr

0.0273% share

+70.34% YoY

5.88% of Ch. 08

Imports

271.28 ₹ Cr

0.0093% share

−7.34% YoY

1.16% of Ch. 08

FY 2021-22 Exp. Rank #476

Balance

−255.98

Exports

507.39 ₹ Cr

0.0162% share

−13.60% YoY

4.42% of Ch. 08

Imports

763.37 ₹ Cr

0.0167% share

+181.40% YoY

2.74% of Ch. 08

FY 2022-23 Exp. Rank #663

Balance

−392.05

Exports

225.70 ₹ Cr

0.0062% share

−55.52% YoY

1.94% of Ch. 08

Imports

617.75 ₹ Cr

0.0107% share

−19.08% YoY

1.79% of Ch. 08

FY 2023-24 Exp. Rank #670

Balance

−474.51

Exports

223.74 ₹ Cr

0.0062% share

−0.87% YoY

1.65% of Ch. 08

Imports

698.25 ₹ Cr

0.0124% share

+13.03% YoY

2.01% of Ch. 08

FY 2024-25 Exp. Rank #684

Balance

−596.11

Exports

219.10 ₹ Cr

0.0059% share

−2.07% YoY

1.52% of Ch. 08

Imports

815.21 ₹ Cr

0.0134% share

+16.75% YoY

2.03% of Ch. 08

CAGR · 7-Year

Exports

−5.44% /yr

Imports

15.30% /yr

Consistently Deficit
Chapter 08 total

reference, FY 2024-25

Export

₹14,414.02 Cr

Import

₹40,096.29 Cr

Trade Balance

−25,682.27

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 0805 ranks #684 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 0805 and GST compliance.

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.

Important Disclaimer

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.

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