Fresh fruit of chapter 8, such as bananas, mangoes, apples, grapes, oranges and melons.
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Fresh Fruits falls under HSN 0803 to 0810.
Fresh fruit is spread over headings 0803 to 0810, one per fruit family: bananas 0803, mangoes 0804, citrus 0805, grapes 0806, melons and papaya 0807, apples and pears 0808. Fresh or chilled fruit is nil rated. Once fruit is frozen, dried, or made into pulp, jam or juice, it leaves the nil rate.
| Code | Description |
|---|---|
| 080390 | Bananas, fresh |
| 080450 | Guavas, mangoes and mangosteens, fresh |
| 080510 | Oranges |
| 080610 | Grapes, fresh |
| 080810 | Apples |
| 081190 | Fruit, frozen |
The GST rate on fresh fruits is nil. Nil on fresh or chilled fruit. Frozen, dried or otherwise processed fruit is taxable under its own heading; most dried fruit and nuts are 5%.
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year. Fresh Fruits has no single code, so use the heading of the exact item you sell; the example below uses 0803.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 0803 |
| Above Rs 5 crore | 6 on every invoice | 080390, 080450, 080510 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 08 |
Here is how a line for fresh fruits looks on a tax invoice within one state: 200 × kg at Rs 60.00 each, with no GST due. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Fresh Fruits | 0803 | 200 × kg | 60.00 | 12,000.00 | 0.00 | 0.00 | 12,000.00 |
Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 08 (Fruit and nuts) covers: Edible fruit and nuts, fresh or dried, including citrus and melon peel.
Other pages in chapter 08
Products often bought, sold or invoiced together with fresh fruits:
Fresh Fruits falls under HSN 0803 to 0810: fresh fruit of chapter 8, such as bananas, mangoes, apples, grapes, oranges and melons. Common 6 digit codes are 080390 for bananas, fresh and 080450 for guavas, mangoes and mangosteens, fresh.
Nil on fresh or chilled fruit. Frozen, dried or otherwise processed fruit is taxable under its own heading; most dried fruit and nuts are 5%.
There is no single code for fresh fruits: use the heading of the item you sell. If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code, such as 0803, on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 080390, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.