GST Rates Chapter 8 Edible Fruit & Nuts; Peel of Citrus Fruit or Melons

CA Satbir Singh — Sun, 25 Jun 2017 02:59:35 +0000

GST Rates Chapter 8

[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]

GST RATES

Nil :

Fresh fruits other than in frozen state or preserved

1.		0801 Coconuts, fresh or dried, whether or not shelled or peeled.
2.		0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts.
3.		0803 Bananas, including plantains, fresh or dried
4.		0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
5.		0805 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.

6.		0806 Grapes, fresh
7.		0807 Melons (including watermelons) and papaws (papayas), fresh.
8.		0808 Apples, pears and quinces, fresh.
9.		0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
10.		0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
11.		0814 Peel of citrus fruit or melons (including watermelons), fresh

5% :

0802 Dried areca nuts, whether or not shelled or peeled.

All goods, other than dry fruits, in frozen state or preserved.

1.		0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
2.		0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
3.		0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.
4.		See also Sl. No. 1 of 12%.
5.		See also Sl. No. 5 of 12%.
6.		¹ *[Dried singhada.]*

12% :

Dry fruits

1/2.		0801 Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
		[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under:
		*0801 : Cashew nut : 5%*
		*0801 : Cashew nut in shell : 5% under reverse charge]*
3.		0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), other than areca nuts.
4.		0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried.
5.		0806 Grapes, dried, and raisins
		[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under:
		0806 : Raisin : 5%]
6.		0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8.

1. Inserted by the GST Council in 17th Meeting held on 18-6-2017.