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HSN 0805 5% GST

HSN Code 0805 — Citrus fruit

HSN code 0805 covers citrus fruit, fresh or dried. Under GST 2.0 (effective 22 September 2025), HSN 0805 (citrus fruit) is taxed at 5% GST. This code falls under Chapter 08 — Edible Fruit And Nuts; Peel Of Citrus Fruit Or Melons.

Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).

HSN 0805 at a glance

HSN Code0805
DescriptionCITRUS FRUIT, FRESH OR DRIED
GST Rate (GST 2.0)5%
ChapterChapter 08 — Edible Fruit And Nuts; Peel Of Citrus Fruit Or Melons
Heading0805

GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.

Sub-classifications under HSN 0805

15 more specific 6- and 8-digit codes fall under 0805 (citrus fruit). The exact sub-code depends on the product variant; the GST rate is shown for each.

HSN CodeDescriptionGST
080510Oranges5%
080521Mandarins (Including Tangerines And Satsumas)5%
080522Clementines5%
080529Other5%
080540Grapefruit And Pomelos5%
080550Lemon (Citrus Limon, Citrus Limonum) And Limes (Citrus Aurantifolia, Citrus Latifolia)5%
080590Other Kg.5%
08051000Oranges Kg.5%
08052000Citrus Fruit, Fresh Or Dried Mandarins (Including Tangerines And Satsumas); Clementines, Wilkings And Similar Citrus Hybrids5%
08052100Mandarins (Including Tangerines And Satsumas) Kg.5%
08052200Clementines Kg.5%
08052900Other Kg.5%
08054000Grapefruit And Pomelos Kg.5%
08055000Lemon (Citrus Limon, Citrus Limonum) And Limes (Citrus Aurantifolia, Citrus Latifolia)5%
08059000Other Kg.5%

Frequently Asked Questions

What is the HSN code for citrus fruit?
The HSN code for citrus fruit is 0805, under Chapter 08 (Edible Fruit And Nuts; Peel Of Citrus Fruit Or Melons).
What is the GST rate on citrus fruit?
Under GST 2.0, HSN 0805 (citrus fruit) is taxed at 5% GST.
Which chapter does HSN code 0805 belong to?
HSN 0805 belongs to Chapter 08 of the HSN classification — Edible Fruit And Nuts; Peel Of Citrus Fruit Or Melons.
Is the HSN code 0805 mandatory on invoices for citrus fruit?
Yes. To bill citrus fruit under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (0805) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.

Related HSN codes in Chapter 08

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