Under the GST regime, HSN Code 8109040 classifies Other Fruit, Fresh Other : Custard-Apple (Ata) within Chapter 8 – Edible Fruit And Nuts; Peel O. This code is essential for businesses to correctly calculate and remit taxes on Other Fruit, Fresh Other : Custard-Apple (Ata). The applicable rates are CGST at Nil, SGST/UTGST at Nil for within-state sales, and IGST at Nil for interstate supplies. Goods are quantified using 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 8109040
Tax liability for Other Fruit, Fresh Other : Custard-Apple (Ata) under HSN 8109040 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 8109040?
Every entity transacting in Other Fruit, Fresh Other : Custard-Apple (Ata) must quote HSN Code 8109040 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 Other Fruit, Fresh Other : Custard-Apple (Ata) market requires essential registrations. GST registration enables legal tax collection on HSN 8109040 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
Accurate HSN Code 8109040 usage for Other Fruit, Fresh Other : Custard-Apple (Ata) 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)
HSN Code 8109040 falls under Chapter 8 – Edible Fruit And Nuts; Peel O in the GST tariff schedule. This chapter covers various goods including Other Fruit, Fresh Other : Custard-Apple (Ata).
Yes, IGST at Nil is applicable when Other Fruit, Fresh Other : Custard-Apple (Ata) is supplied interstate or imported. For local sales within a state, CGST at Nil and SGST/UTGST at Nil apply instead.
Yes, e-commerce sellers dealing in Other Fruit, Fresh Other : Custard-Apple (Ata) must use HSN 8109040 on their invoices. This applies to all online platforms operating under Edible Fruit And Nuts; Peel O classification.
To import goods under Edible Fruit And Nuts; Peel O, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.