What products are classified under HSN 0812
It includes Preserved fruits & nuts
HSN Sub Chapter 0812 represents Preserved fruits & nuts under GST classification. This code helps businesses identify Preserved fruits & nuts correctly for billing, taxation, and trade. With HSN Sub Chapter 0812, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Preserved fruits & nuts.
GST Rate for Preserved fruits & nuts under HSN Code 0812. 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 | 0812 | Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption | 5% | 5% |
Chapter: 08
Description: Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption
Following Tariff HSN code falls under Preserved fruits & nuts:
| Tariff HSN | Description |
|---|---|
| Cherries | |
| Other: Mango slices in brine | |
| Other: Other |
Cherries
Other: Mango slices in brine
Other: Other
| Order Number | Description |
|---|---|
| M/S. Universal Import Export (AAR (Authority For Advance Ruling), Gujarat) |
M/S. Universal Import Export (AAR (Authority For Advance Ruling), Gujarat)
It includes Preserved fruits & nuts
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Preserved fruits & nuts is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
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 Preserved fruits & nuts 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.
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.