HSN Code 0805: Citrus fruits, fresh or dried
HSN code 0805 classifies citrus fruits, fresh or dried under India's GST system. GST rate: 0%.
GST Rate Breakdown
- GST Rate: 0%
- CGST + SGST (intra-state): 0% + 0%
- IGST (inter-state): 0%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
Citrus fruits, fresh or dried is GST-exempt (0%)
Citrus fruits, fresh or dried is GST-exempt (0%). Businesses cannot claim Input Tax Credit on inputs used for exempt supplies.
Sample Calculation for Citrus fruits, fresh or dried
- Taxable value: ₹10,000
- GST (0%): ₹0
- Intra-state: ₹0 CGST + ₹0 SGST
- Inter-state: ₹0 IGST
- Total: ₹10,000
When to Use HSN Code 0805
Use HSN code 0805 on every tax invoice for citrus fruits, fresh or dried. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 0805
What is HSN code 0805?
HSN code 0805 classifies citrus fruits, fresh or dried under India's GST system. The applicable GST rate is 0%.
What is the GST rate for Citrus fruits, fresh or dried?
Citrus fruits, fresh or dried attracts 0% GST. For intra-state sales: 0% CGST + 0% SGST. For inter-state: 0% IGST.
Is Citrus fruits, fresh or dried exempt from GST?
Yes. Citrus fruits, fresh or dried is exempt (0% GST). No GST is charged, but ITC on inputs cannot be claimed.