HS Code For Dried Fruit And GST Rates

Understanding HS Code For Dried Fruit

Dried fruits like raisins, dates, apricots, and figs are popular across global markets. To regulate international trade, they are classified under the Harmonized System (HS) codes.

Dried fruits are covered in Chapter 08 – Edible Fruit And Nuts; Peel Of Citrus Fruit Or Melons. Specific HS codes within this chapter depend on the type of fruit and whether it is shelled, pitted, or otherwise processed.

Correct HS code classification ensures smooth customs clearance, proper GST calculation, and eligibility for duty benefits under trade agreements.

Importance Of HS Code For Dried Fruit

For importers, exporters, and distributors, proper HS code classification is critical. Here’s why:

• Customs Compliance: Avoids fines and clearance delays.
• Accurate GST Application: Ensures correct tax rates on invoices.
• Global Standardization: Simplifies cross-border trade as HS codes are harmonized internationally.
• Market Access: Helps in availing benefits of FTAs and preferential tariff schemes.

HS Code Classification For Dried Fruit

GST Rates for Dried Fruit in India

The GST Council has fixed dried fruits in the 12% and 5% categories, depending on the product type:

• Raisins and cashew nuts (not roasted/salted): 5% GST
• Other dried fruits (dates, figs, apricots, prunes, etc.): 12% GST
• Roasted, salted, or flavored dried fruits/nuts: 18% GST

This differentiation ensures essential dried fruits remain affordable while processed variants attract higher taxes.

HS Codes And GST Rates For Dried Fruit

Here’s a detailed table of the most searched dried fruits, HS codes, and GST rates in India:

Final Thoughts

Dried fruits are classified under Chapter 08 of HS codes, with each fruit type having its own subheading. In India, GST on dried fruits ranges from 5% for raisins to 12% for most others, while roasted or flavored varieties attract 18% GST.

Businesses should ensure they classify products correctly under the HS system to avoid penalties and to apply the right GST rate. With India being both a large consumer and exporter of dried fruits, accurate classification helps in smoother global trade.

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