Edible vegetables and certain roots and tubers

Tariff Item Description of goods GGST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
0801 Coconuts, fresh or dried, whether or not shelled or peeled Nil Nil Nil Nil
0801 Brazil nuts, fresh, whether or not shelled or peeled Nil Nil Nil Nil
0802 fresh such as almonds, hezelnuts or, chestnuts, pistachios, macadamia nuts, kola nuts, areca nuts, filberts, walnuts, fresh, whether or not shelled or peeled Nil Nil Nil Nil
0803 Bananas, including plantains, fresh or dried Nil Nil Nil Nil
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangos teens, fresh Nil Nil Nil Nil
0805 Citrus fruit, such as oranges, mandarins; clementines, wilkings, and similar citrus hybrids, grape fruit, including lemons, pomelos and limes, fresh Nil Nil Nil Nil
0806 Grapes, fresh Nil Nil Nil Nil
0807 Melons and papayas, fresh Nil Nil Nil Nil
0808 Apples, pears and quinces, fresh Nil Nil Nil Nil
0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh Nil Nil Nil Nil
0810 Other fruits such as strawberries, blackberries, mulberries and loganberries, and gooseberries, cranberries, bilberries and kiwi fruit, durians, persimmons, pomegranates, tamarind, sapota, custard apple, bore, lichi, fresh Nil Nil Nil Nil
0814 Peel of citrus fruit or melons, fresh Nil Nil Nil Nil
0801 Cashew nuts, whether or not shelled or peeled 2.5% 2.5% 5% Nil
0802 Dried areca nuts, whether or not shelled or peeled 2.5% 2.5% 5% Nil
0802 Dried chestnuts, whether or not shelled or peeled 2.5% 2.5% 5% Nil
08 Dried makhana, shelled or not 2.5% 2.5% 5% Nil
0806 Grapes, dried and raisins 2.5% 2.5% 5% Nil
0811 Fruit and nuts, whether or not containing added sugar or other sweetening matter, cooked or uncooked by steaming or boiling in water, frozen 2.5% 2.5% 5% Nil
0812 Fruit and nuts, provisionally preserved, but unsuitable in that state for immediate consumption 2.5% 2.5% 5% Nil
0814 Peel of citrus fruit or melons, frozen, dried in sulphur water or in other preservative solutions 2.5% 2.5% 5% Nil
0801 Brazil nuts, dried 6% 6% 12% Nil
0802 almonds, hazelnuts or filberts, walnuts, chestnuts, pistachios, macadamia nuts, kola nuts 6% 6% 12% Nil
0804 avocados, guavas, mangoes, dried, Dates, figs, pineapples 6% 6% 12% Nil
0813 Fruit, dried, other than the mixtures of nuts or dried fruits 6% 6% 12% Nil