Understanding HS Code For Makhana
Makhana, also known as fox nuts or lotus seeds, is a popular Indian superfood used in roasted snacks, sweets, and Ayurvedic formulations. It is cultivated from the Euryale ferox plant and classified under agricultural produce in the Harmonized System (HS) for international trade, customs clearance, and taxation.
Makhana falls under Chapter 08 – Edible Fruits And Nuts; Peel Of Citrus Fruit Or Melons. The key heading is:
HS Code 08109090 – Other edible parts of plants, dried (including makhana).
Importance Of HS Code For Makhana
Using the correct HS code for makhana is essential for:
- Customs Clearance: Ensures smooth export/import processing.
- GST Compliance: Helps determine the applicable tax slab.
- Export Incentives: Eligible under schemes like RoDTEP.
- Food Safety Certifications: Aids in regulatory classification for FSSAI, APEDA, etc.
HS Code Classification For Makhana
Makhana is generally classified under:
- 08109090 – Dried lotus seeds (fox nuts), not elsewhere specified
- 11063090 – If ground or powdered (used in flour or mixes)
- 20081990 – Makhana if roasted and processed with additives (value-added snack form)
GST Rates For Makhana In India
The GST on makhana depends on its form and packaging:
- Unbranded Makhana (loose/wholesale): 0% GST (exempt)
- Branded or Pre-packaged Makhana: 5% GST
- Roasted/Flavoured Makhana (processed snack): 12% GST
HS Codes And GST Rates For Makhana
Here’s a table listing makhana types, HS codes, and GST rates:
🥣 GST on Makhana Products (2025)
| 🪷 Product | 📦 HS Code | 📋 Category | 💰 GST Rate |
|---|---|---|---|
| 🌾 Raw Makhana (Loose) | 08109090 | Unbranded dried lotus seeds | 0% |
| 🏷️ Branded / Packaged Makhana | 08109090 | Retail packed, pre-labeled | 5% |
| 🥄 Makhana Powder | 11063090 | Ground makhana for flour or mixes | 5% |
| 🍿 Roasted / Flavoured Makhana | 20081990 | Processed or spiced makhana snacks | 12% |
📌 Note: Raw, unbranded makhana is exempt, while value-added or packed forms incur 5–12% GST based on processing.
Final Thoughts
Makhana is classified under HS Code 08109090 in its raw form. In India, loose makhana is GST-exempt, branded forms attract 5%, and processed/roasted versions attract 12% GST. Accurate classification is vital for availing tax benefits and ensuring smooth trade compliance.
FAQs
Raw or dried makhana is classified under HS Code 08109090.
Loose makhana is GST-exempt, while branded or processed versions attract 5% or 12% GST.
Yes, it may fall under HS 20081990 and attract 12% GST.
No, unbranded loose makhana is exempt from GST.
Makhana powder is classified under HS Code 11063090.
