Chapter 8 of the GST framework covers Edible Fruit And Nuts; Peel O, and HSN Code 8092100 specifically identifies Apricots, Cherries, Peaches (Including Nectarines), Plums And Soles, Fresh - Cherries -- Sour Cherries (Prunus Cerasus) for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Apricots, Cherries, Peaches (Including Nectarines), Plums And Soles, Fresh - Cherries -- Sour Cherries (Prunus Cerasus). Tax rates applicable include CGST at Nil, SGST/UTGST at Nil, and IGST at Nil for interstate movements. The standard unit of measurement is kg..
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 8092100
Tax liability for Apricots, Cherries, Peaches (Including Nectarines), Plums And Soles, Fresh - Cherries -- Sour Cherries (Prunus Cerasus) under HSN 8092100 varies by transaction geography. CGST at Nil combined with SGST/UTGST at Nil applies to local sales. Interstate movement attracts IGST at Nil. All billing for Chapter 8 – Edible Fruit And Nuts; Peel O products must use kg..
Who Should Use HSN Code 8092100?
Manufacturers, wholesalers, retailers, and exporters dealing in Apricots, Cherries, Peaches (Including Nectarines), Plums And Soles, Fresh - Cherries -- Sour Cherries (Prunus Cerasus) are required to mention HSN 8092100 on all tax documents. This classification under Edible Fruit And Nuts; Peel O applies to businesses of all sizes operating within Chapter 8. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Looking to deal in Apricots, Cherries, Peaches (Including Nectarines), Plums And Soles, Fresh - Cherries -- Sour Cherries (Prunus Cerasus)? GST registration is your first compliance requirement for HSN 8092100 goods. International traders in Edible Fruit And Nuts; Peel O products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Accurate HSN Code 8092100 usage for Apricots, Cherries, Peaches (Including Nectarines), Plums And Soles, Fresh - Cherries -- Sour Cherries (Prunus Cerasus) simplifies reconciliation and protects against penalties. Keep current with Nil, Nil, and Nil updates for Chapter 8 – Edible Fruit And Nuts; Peel O to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 8092100 should I mention on invoices?
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 8092100 for accurate classification of Apricots, Cherries, Peaches (Including Nectarines), Plums And Soles, Fresh - Cherries -- Sour Cherries (Prunus Cerasus).
Can I claim input tax credit on Apricots, Cherries, Peaches (Including Nectarines), Plums And Soles, Fresh - Cherries -- Sour Cherries (Prunus Cerasus) purchases?
Yes, registered businesses can claim input tax credit on Apricots, Cherries, Peaches (Including Nectarines), Plums And Soles, Fresh - Cherries -- Sour Cherries (Prunus Cerasus) purchases made under HSN 8092100. Ensure your supplier mentions correct HSN code and GST rates (Nil, Nil) on the invoice.
What is the difference between CGST and IGST for HSN 8092100?
CGST at Nil plus SGST/UTGST at Nil applies when Apricots, Cherries, Peaches (Including Nectarines), Plums And Soles, Fresh - Cherries -- Sour Cherries (Prunus Cerasus) is sold within the same state. IGST at Nil is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Apricots, Cherries, Peaches (Including Nectarines), Plums And Soles, Fresh - Cherries -- Sour Cherries (Prunus Cerasus) domestically?
No, Import Export Code is only required if you plan to import or export Apricots, Cherries, Peaches (Including Nectarines), Plums And Soles, Fresh - Cherries -- Sour Cherries (Prunus Cerasus) internationally. For domestic trade within Edible Fruit And Nuts; Peel O, GST registration is sufficient.
