Tuesday, 23 May 2017

GST Rate Schedule Chapter- 8 (Edible fruit and nuts; peel of citrus fruit or melons)

Chapter
8 (Edible fruit and nuts; peel of citrus fruit or melons)
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.   0809Apricots, 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%
1.   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.



12%
Dry fruits
2.   0801          Brazil nuts    and    cashew nuts, fresh or dried, whether      or      not shelled or peeled.
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
6.   0813          Fruit, dried, other than that of headings 0801 to 0806;   mixtures   of nuts or dried fruits of Chapter 8.



18%
-




28%
-





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