| S. No. | HSN Code | Description of Goods | Prior to 22.09.2025 | On or after 22.09.2025 - GST Council proposal | On or after 22.09.2025 - GST Notification |
|---|---|---|---|---|---|
| 1 | 0801 | Brazil nuts, dried, whether or not Shelled or Peeled | 12% | 5% | NIL |
| 2 | 0802 | Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled. | 12% | 5% | NIL |
| 3 | 0804 | Dates (soft or hard), figs, pineapples, avocado mangoes sliced, dried) and mangosteens, dried | 12% | 5% | 5% |
| 4 | 0805 | Citrus fruit, such as Oranges, Mandarins (incl clementines, wilkings and similar citrus pomelos, Lemons (Citrus limon, Citrus aurantifolia, Citrus latifolia), dried | 12% | 5% | 5% |
| 5 | 0813 | Fruit, dried, other than that of headings 080 dried fruits of Chapter 8 [other than dried tamrind} | 12% | 5% | 5% |
| 6 | 2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | 12% | 5% | 5% |
| 7 | 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | 12% | 5% | 5% |
| 8 | 2003 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | 12% | 5% | 5% |
| 9 | 2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 | 12% | 5% | 5% |
| 10 | 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | 12% | 5% | 5% |
| 11 | 2006 | Vegetables, fruit, nuts, fruit-peel and other par (drained, glacé or crystallised) | 12% | 5% | 5% |
| 12 | 2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits | 12% | 5% | 5% |
| 13 | 2009 | Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | 12% | 5% | 5% |
| 14 | 2009 89 90 | Tender coconut water, pre-packaged and labelled | 12% | 5% | 5% |
| 15 | 2106 | Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters | 12% | 5% | 5% |
*Please note that for NIL rated goods the input tax credit availed on purchase shall be proportionately reversed as per rule 42/43 and hence inflates the cost of purchases/production of such goods/services as compared to prior to change in GST rate.
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