HSN Codes chevron_right Section 04 chevron_right Chapter 20 chevron_right Sub Chapter 2008

2008 HSN Code: Preserved fruit, nuts & plant parts

HSN Sub Chapter 2008 represents Preserved fruit, nuts & plant parts under GST classification. This code helps businesses identify Preserved fruit, nuts & plant parts correctly for billing, taxation, and trade. With HSN Sub Chapter 2008, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Preserved fruit, nuts & plant parts.

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New GST Rate for HSN Code 2008

GST Rate for Preserved fruit, nuts & plant parts under HSN Code 2008. 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
20 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved,whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included 5% 12%

Chapter: 20

Description: Fruit, nuts and other edible parts of plants, otherwise prepared or preserved,whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included

New GST Rate: 5% Old GST Rate: 12%

Tariff HSN Codes under HSN Sub Chapter 2008

Following Tariff HSN code falls under Preserved fruit, nuts & plant parts:

Tariff HSN Description
Nuts, ground-nuts and other seeds, whether or not mixed together : Ground-nuts
Nuts, ground-nuts and other seeds, whether or not mixed together : Other, including mixtures: Cashew nut, roasted, salted or roasted and salted
Nuts, ground-nuts and other seeds, whether or not mixed together : Other, including mixtures: Other roasted nuts and seeds
Nuts, ground-nuts and other seeds, whether or not mixed together : Other, including mixtures: Other nuts, otherwise prepared or preserved
Nuts, ground-nuts and other seeds, whether or not mixed together : Other, including mixtures: Other roasted and fried vegetable products
Nuts, ground-nuts and other seeds, whether or not mixed together : Other, including mixtures: Other
Pineapples
Citrus fruit : Orange
Citrus fruit : Other
Pears
Apricots
Cherries
Peaches, including nectarines
Strawberries
Other, including mixtures other than those of sub-heading 2008 19 : Palm hearts
Other, including mixtures other than those of sub-heading 2008 19 : Cranberries ( Vaccinium macrocarpon,Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea)
Other, including mixtures other than those of sub-heading 2008 19 : Mixtures
Other, including mixtures other than those of sub-heading 2008 19 : Other: Squash : Mango
Other, including mixtures other than those of sub-heading 2008 19 : Other: Squash : Lemon
Other, including mixtures other than those of sub-heading 2008 19 : Other: Squash : Orange
Other, including mixtures other than those of sub-heading 2008 19 : Other: Squash : Pineapple
Other, including mixtures other than those of sub-heading 2008 19 : Other: Squash : Other
Other, including mixtures other than those of sub-heading 2008 19 : Other: Other : Fruit cocktail
Other, including mixtures other than those of sub-heading 2008 19 : Other: Other : Grapes
Other, including mixtures other than those of sub-heading 2008 19 : Other: Other : Apples
Other, including mixtures other than those of sub-heading 2008 19 : Other: Other : Guava
Other, including mixtures other than those of sub-heading 2008 19 : Other: Other : Other

Nuts, ground-nuts and other seeds, whether or not mixed together : Ground-nuts

Nuts, ground-nuts and other seeds, whether or not mixed together : Other, including mixtures: Cashew nut, roasted, salted or roasted and salted

Nuts, ground-nuts and other seeds, whether or not mixed together : Other, including mixtures: Other roasted nuts and seeds

Nuts, ground-nuts and other seeds, whether or not mixed together : Other, including mixtures: Other nuts, otherwise prepared or preserved

Nuts, ground-nuts and other seeds, whether or not mixed together : Other, including mixtures: Other roasted and fried vegetable products

Nuts, ground-nuts and other seeds, whether or not mixed together : Other, including mixtures: Other

Citrus fruit : Orange

Citrus fruit : Other

Peaches, including nectarines

Strawberries

Other, including mixtures other than those of sub-heading 2008 19 : Palm hearts

Other, including mixtures other than those of sub-heading 2008 19 : Cranberries ( Vaccinium macrocarpon,Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea)

Other, including mixtures other than those of sub-heading 2008 19 : Mixtures

Other, including mixtures other than those of sub-heading 2008 19 : Other: Squash : Mango

Other, including mixtures other than those of sub-heading 2008 19 : Other: Squash : Lemon

Other, including mixtures other than those of sub-heading 2008 19 : Other: Squash : Orange

Other, including mixtures other than those of sub-heading 2008 19 : Other: Squash : Pineapple

Other, including mixtures other than those of sub-heading 2008 19 : Other: Squash : Other

Other, including mixtures other than those of sub-heading 2008 19 : Other: Other : Fruit cocktail

Other, including mixtures other than those of sub-heading 2008 19 : Other: Other : Grapes

Other, including mixtures other than those of sub-heading 2008 19 : Other: Other : Apples

Other, including mixtures other than those of sub-heading 2008 19 : Other: Other : Guava

Other, including mixtures other than those of sub-heading 2008 19 : Other: Other : Other

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Case Laws Related to Sub Chapter 2008

Order Number Description
Glow Worm Chips (Abdul Aziz) (AAR (Authority For Advance Ruling), Kerala)
M/S. Gourmet Popcornica Llp (AAR (Authority For Advance Ruling), Tamil Nadu)
Abdul Aziz, M/S. Glow Worm Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Aswani Chips And Bakers (Mohanan) (AAR (Authority For Advance Ruling), Kerala)
K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Banana Chips & Halwa Merchant (AAR (Authority For Advance Ruling), Kerala)
Shah Nanji Nagsi Exports Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Principal Commissioner, Medchal Commissionerate And Others (Naa (National Anti Profiteering Authority), )
P.M. Sankaran (AAR (Authority For Advance Ruling), Kerala)
S.D. Chips (K Pazhanan) (AAR (Authority For Advance Ruling), Kerala)
Principal Commissioner, Medchal Commissionerate And Others (Naa (National Anti Profiteering Authority), )
Wonderfrutz Products Llp (AAR (Authority For Advance Ruling), Karnataka)
Aswath Manoharan (AAR (Authority For Advance Ruling), Kerala)
Square One Homemade Treats (AAR (Authority For Advance Ruling), Kerala)
Kuttappamoothan Swaminathan (AAAR (Appellate Authority For Advance Ruling), Kerala)
N.V. Chips (N.M. Thualseedharan) (AAR (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)

Glow Worm Chips (Abdul Aziz) (AAR (Authority For Advance Ruling), Kerala)

M/S. Gourmet Popcornica Llp (AAR (Authority For Advance Ruling), Tamil Nadu)

Abdul Aziz, M/S. Glow Worm Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)

Aswani Chips And Bakers (Mohanan) (AAR (Authority For Advance Ruling), Kerala)

K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)

Banana Chips & Halwa Merchant (AAR (Authority For Advance Ruling), Kerala)

Shah Nanji Nagsi Exports Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Principal Commissioner, Medchal Commissionerate And Others (Naa (National Anti Profiteering Authority), )

P.M. Sankaran (AAR (Authority For Advance Ruling), Kerala)

S.D. Chips (K Pazhanan) (AAR (Authority For Advance Ruling), Kerala)

Principal Commissioner, Medchal Commissionerate And Others (Naa (National Anti Profiteering Authority), )

Wonderfrutz Products Llp (AAR (Authority For Advance Ruling), Karnataka)

Aswath Manoharan (AAR (Authority For Advance Ruling), Kerala)

Square One Homemade Treats (AAR (Authority For Advance Ruling), Kerala)

Kuttappamoothan Swaminathan (AAAR (Appellate Authority For Advance Ruling), Kerala)

N.V. Chips (N.M. Thualseedharan) (AAR (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)

FAQs for Sub Chapter 2008

What products are classified under HSN 2008

It includes Preserved fruit, nuts & plant parts

Can I claim ITC on inputs and services used for Preserved fruit, nuts & plant parts?

If your outward supply of Preserved fruit, nuts & plant parts 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.

Do spares or accessories of Preserved fruit, nuts & plant parts follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Any special steps when selling Preserved fruit, nuts & plant parts 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 are warranty replacements of Preserved fruit, nuts & plant parts 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.

What misclassification mistakes happen with Preserved fruit, nuts & plant parts?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

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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