What products are classified under HSN 0813
It includes Dried fruits & nut mixtures
HSN Sub Chapter 0813 represents Dried fruits & nut mixtures under GST classification. This code helps businesses identify Dried fruits & nut mixtures correctly for billing, taxation, and trade. With HSN Sub Chapter 0813, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Dried fruits & nut mixtures.
GST Rate for Dried fruits & nut mixtures under HSN Code 0813. 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 | 0813 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter | 18% | 5% |
Chapter: 08
Description: Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter
Following Tariff HSN code falls under Dried fruits & nut mixtures:
| Tariff HSN | Description |
|---|---|
| Apricots | |
| Prunes | |
| Apples | |
| Other fruit: Tamarind, dried | |
| Other Fruit: Singoda whole (water nut) | |
| Other Fruit: Other | |
| Mixtures of nuts or dried fruits of this Chapter: Mixtures of nuts | |
| Mixtures of nuts or dried fruits of this Chapter: Mixtures of dried fruits |
Apricots
Prunes
Apples
Other fruit: Tamarind, dried
Other Fruit: Singoda whole (water nut)
Other Fruit: Other
Mixtures of nuts or dried fruits of this Chapter: Mixtures of nuts
Mixtures of nuts or dried fruits of this Chapter: Mixtures of dried fruits
| Order Number | Description |
|---|---|
| Shri. Krishnaiahsetty Murali (Proprietor M/S. Murali Mogan Firm) (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Abdul Aziz, M/S. Glow Worm Chips (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| Arun Cooling Home (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Kuttappamoothan Swaminathan (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala) |
Shri. Krishnaiahsetty Murali (Proprietor M/S. Murali Mogan Firm) (AAR (Authority For Advance Ruling), Tamil Nadu)
Abdul Aziz, M/S. Glow Worm Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Arun Cooling Home (AAR (Authority For Advance Ruling), Tamil Nadu)
Kuttappamoothan Swaminathan (AAAR (Appellate Authority For Advance Ruling), Kerala)
Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala)
It includes Dried fruits & nut mixtures
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
If your outward supply of Dried fruits & nut mixtures is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
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.
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.
Use a delivery challan for sending Dried fruits & nut mixtures 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.
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.