8059000 is the designated HSN classification for Citrus Fruit, Fresh Or Dried Other, categorized under Chapter 8 – Edible Fruit And Nuts; Peel O in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Citrus Fruit, Fresh Or Dried Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 6%/Nil, SGST/UTGST at 6%/Nil for local transactions, and IGST at 12%/Nil for interstate supplies. Quantities are measured in kg. for billing purposes.
HSN Codes under Chapter 8 – Edible Fruit And Nuts; Peel O
Below are related HSN codes from Chapter 8 – Edible Fruit And Nuts; Peel O for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Edible Fruit And Nuts; Peel O... | 8011100 | Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dri... | 0.025 | 0.025 | 0.05 |
| Edible Fruit And Nuts; Peel O... | 8011210 | Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dri... | 6% | 6% | 12% |
| Edible Fruit And Nuts; Peel O... | 8011220 | Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dri... | 6% | 6% | 12% |
| Edible Fruit And Nuts; Peel O... | 8011290 | Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dri... | 0.06 | 0.06 | 0.12 |
| Edible Fruit And Nuts; Peel O... | 8011910 | Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dri... | Nil | Nil | Nil |
| Edible Fruit And Nuts; Peel O... | 8011920 | Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dri... | 6% | 6% | 12% |
| Edible Fruit And Nuts; Peel O... | 8011990 | Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dri... | 0.06 | 0.06 | 0.12 |
| Edible Fruit And Nuts; Peel O... | 8012100 | Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dri... | 0.06 | 0.06 | 0.12 |
| Edible Fruit And Nuts; Peel O... | 8012200 | Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dri... | 0.06 | 0.06 | 0.12 |
| Edible Fruit And Nuts; Peel O... | 8013100 | In Shell | 0.025 | 0.025 | 0.05 |
GST Rates for HSN 8059000
The tax structure for Citrus Fruit, Fresh Or Dried Other under HSN Code 8059000 follows a dual taxation model. CGST is levied at 6%/Nil and SGST/UTGST at 6%/Nil for intrastate sales. Interstate transactions attract IGST at 12%/Nil. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 8 – Edible Fruit And Nuts; Peel O.
Who Should Use HSN Code 8059000?
Every entity transacting in Citrus Fruit, Fresh Or Dried Other must quote HSN Code 8059000 on invoices. This includes traders, distributors, and e-commerce sellers operating under Edible Fruit And Nuts; Peel O. Chapter 8 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Entering the Citrus Fruit, Fresh Or Dried Other market requires essential registrations. GST registration enables legal tax collection on HSN 8059000 goods. For cross-border trade in Edible Fruit And Nuts; Peel O items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Using HSN Code 8059000 accurately for Citrus Fruit, Fresh Or Dried Other avoids compliance issues and facilitates credit claims. Monitor changes to 6%/Nil, 6%/Nil, and 12%/Nil rates for Chapter 8 – Edible Fruit And Nuts; Peel O to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 8059000 for accurate classification of Citrus Fruit, Fresh Or Dried Other.
Yes, registered businesses can claim input tax credit on Citrus Fruit, Fresh Or Dried Other purchases made under HSN 8059000. Ensure your supplier mentions correct HSN code and GST rates (6%/Nil, 6%/Nil) on the invoice.
CGST at 6%/Nil plus SGST/UTGST at 6%/Nil applies when Citrus Fruit, Fresh Or Dried Other is sold within the same state. IGST at 12%/Nil is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Citrus Fruit, Fresh Or Dried Other internationally. For domestic trade within Edible Fruit And Nuts; Peel O, GST registration is sufficient.