Lekhae
HSN 0805: Citrus fruit; fresh or dried
HSN code 0805 covers: Citrus fruit; fresh or dried.
It is taxed at 5% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 0805 in the HSN/SAC column and 5 in the GST % column when you bill it.
Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 0805
This heading has 7 subheadings, including: Fruit, edible; oranges, fresh or dried, Fruit, edible; mandarins (including tangerines and satsumas), fresh or dried, Fruit, edible; clementines, fresh or dried, Fruit, edible; tangelos, wilkings and similar citrus hybrid, fresh or dried, Fruit, edible; grapefruit and pomelos, fresh or dried, Fruit, edible; lemons (Citrus limon, Citrus limonum), limes (Citrus aurantifolia, Citrus latifolia), fresh or dried, Fruit, edible; citrus fruit n.e.c. in heading no. 0805, fresh or dried. Use the HSN/SAC finder to pin down the exact code.
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