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Free Tools/HSN Code Finder/Chapter 08/HSN 0805
HSN 08054-Digit Heading

HSN 0805: Citrus fruit – GST Rate

HSN 0805 covers citrus fruit, fresh or dried. GST on HSN 0805 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 8 tariff items, for example 0805 10 00, 0805 20 00 and 0805 21 00.

Chapter 08: Edible fruit and nuts; peel of citrus fruit or melons

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 0805

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.

Reference: Schedule EXEMPT, S. No. 48 (Spec: 0805)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried

Reference: Schedule I, S. No. 27 (Spec: 0805)
Other entries in this chapter (2)

These apply only if your goods match the description.

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled

Reference: Schedule EXEMPT, S. No. 42 (Spec: 08)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Dried makhana, whether or not shelled or peeled pre- packaged and labelled

Reference: Schedule I, S. No. 25 (Spec: 08)

Sub-Headings & Tariff Items Under 0805

Showing 15 sub-classification codes with complete hierarchy descriptions.

0805106-Digit Sub-heading

Chain: Edible fruit and nuts; peel of citrus fruit or melons > Citrus Fruit, Fresh Or Dried > Oranges

080510008-Digit Tariff Item

Chain: Edible fruit and nuts; peel of citrus fruit or melons > Citrus Fruit, Fresh Or Dried > Oranges > Oranges Kg.

080520008-Digit Tariff Item

Chain: Edible fruit and nuts; peel of citrus fruit or melons > Citrus Fruit, Fresh Or Dried > Citrus Fruit, Fresh Or Dried Mandarins (Including Tangerines And Satsumas); Clementines, Wilkings And Similar Citrus Hybrids

0805216-Digit Sub-heading

Chain: Edible fruit and nuts; peel of citrus fruit or melons > Citrus Fruit, Fresh Or Dried > Mandarins (Including Tangerines And Satsumas)

080521008-Digit Tariff Item

Chain: Edible fruit and nuts; peel of citrus fruit or melons > Citrus Fruit, Fresh Or Dried > Mandarins (Including Tangerines And Satsumas) > Mandarins (Including Tangerines And Satsumas) Kg.

0805226-Digit Sub-heading

Chain: Edible fruit and nuts; peel of citrus fruit or melons > Citrus Fruit, Fresh Or Dried > Clementines

080522008-Digit Tariff Item

Chain: Edible fruit and nuts; peel of citrus fruit or melons > Citrus Fruit, Fresh Or Dried > Clementines > Clementines Kg.

0805296-Digit Sub-heading

Chain: Edible fruit and nuts; peel of citrus fruit or melons > Citrus Fruit, Fresh Or Dried > Other

080529008-Digit Tariff Item

Chain: Edible fruit and nuts; peel of citrus fruit or melons > Citrus Fruit, Fresh Or Dried > Other > Other Kg.

0805406-Digit Sub-heading

Chain: Edible fruit and nuts; peel of citrus fruit or melons > Citrus Fruit, Fresh Or Dried > Grapefruit And Pomelos

080540008-Digit Tariff Item

Chain: Edible fruit and nuts; peel of citrus fruit or melons > Citrus Fruit, Fresh Or Dried > Grapefruit And Pomelos > Grapefruit And Pomelos Kg.

0805506-Digit Sub-heading

Chain: Edible fruit and nuts; peel of citrus fruit or melons > Citrus Fruit, Fresh Or Dried > Lemon (Citrus Limon, Citrus Limonum) And Limes (Citrus Aurantifolia, Citrus Latifolia)

080550008-Digit Tariff Item

Chain: Edible fruit and nuts; peel of citrus fruit or melons > Citrus Fruit, Fresh Or Dried > Lemon (Citrus Limon, Citrus Limonum) And Limes (Citrus Aurantifolia, Citrus Latifolia) > Lemon (Citrus Limon, Citrus Limonum) And Limes (Citrus Aurantifolia, Citrus Latifolia)

0805906-Digit Sub-heading

Chain: Edible fruit and nuts; peel of citrus fruit or melons > Citrus Fruit, Fresh Or Dried > Other Kg.

080590008-Digit Tariff Item

Chain: Edible fruit and nuts; peel of citrus fruit or melons > Citrus Fruit, Fresh Or Dried > Other Kg. > Other Kg.

Other Headings in Chapter 08

HSN 0801
Coconuts, Brazil Nuts And Cashew Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled
HSN 0802
Other Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled
HSN 0803
Bananas, Including Plantains, Fresh Or Dried
HSN 0804
Dates, Figs, Pineapples, Avocados, Guavas, Mangoes, And Mangosteens, Fresh Or Dried
HSN 0806
Grapes, Fresh Or Dried
HSN 0807
Melons (Including Watermelons) And Papaws (Papayas), Fresh
HSN 0808
Apples, Pears And Quinces, Fresh
HSN 0809
Apricots, Cherries, Peaches (Including Nectarines), Plums And Sloes, Fresh
HSN 0810
Other Fruit, Fresh
HSN 0811
Fruit And Nuts, Uncooked Or Cooked By Steaming Or Boiling In Water, Frozen, Whether Or Not Containing Added Sugar Or Other Sweetening Matter
HSN 0812
Fruit And Nuts Provisionally Preserved, But Unsuitable In That State For Immediate Consumption
HSN 0813
Fruit, Dried, Other Than That Of Headings 0801 To 0806; Mixtures Of Nuts Or Dried Fruits Of This Chapter
HSN 0814
Peel Of Citrus Fruit Or Melons (Including Watermelons), Fresh, Frozen, Dried Or Provisionally Preserved In Brine, In Sulphur Water Or In Other Preservative Solutions
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