HSN Code 0805
Citrus fruit, fresh or dried
GST rate
| Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried | 5% |
| Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. | Nil |
Codes under 0805
| Code | Description | GST rate |
|---|---|---|
| 0805 10 | Oranges | Varies |
| 0805 10 00 | Oranges kg. | Varies |
| 0805 20 00 | Citrus fruit, fresh or dried mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids | Varies |
| 0805 21 | Mandarins (including tangerines and satsumas) | Varies |
| 0805 21 00 | Mandarins (including tangerines and satsumas) kg. | Varies |
| 0805 22 | Clementines | Varies |
| 0805 22 00 | Clementines kg. | Varies |
| 0805 29 | Citrus fruit, fresh or dried › Other | Varies |
| 0805 29 00 | Other kg. — citrus fruit, fresh or dried | Varies |
| 0805 40 | Grapefruit and pomelos | Varies |
| 0805 40 00 | Grapefruit and pomelos kg. | Varies |
| 0805 50 | Lemon (citrus limon, citrus limonum) and limes (citrus aurantifolia, citrus latifolia) | Varies |
| 0805 90 | Other kg. — citrus fruit, fresh or dried | Varies |
← Chapter 08: Edible fruit, nuts and citrus peel
Related HSN codes
Frequently Asked Questions
What is the HSN code for citrus fruit, fresh or dried?
The HSN code for citrus fruit, fresh or dried is 0805, under Chapter 08 (Edible fruit, nuts and citrus peel).
What is the GST rate on citrus fruit, fresh or dried?
It depends on the specific item: citrus fruit, such as oranges, mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, grapefruit, including pomelos, lemons (citrus limon, citrus limonum) and limes (citrus aurantifolia, citrus latifolia), dried is 5%; citrus fruit, such as oranges, mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, grapefruit, including pomelos, lemons (citrus limon, citrus limonum) and limes (citrus aurantifolia, citrus latifolia), fresh. is Nil.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notifications No. 9/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.