GST rate and HSN code for almonds, pista and akhrot
GST on almonds (badam) is 5% (HSN 0802) from 22 September 2025, down from 12%. The entry covers dried nuts, shelled or not, including pista and akhrot. Fresh nuts are nil. Kishmish (0806) and dried khajur or anjeer (0804) are also 5%; dried dates and figs were at 12% before.
HSN code and GST rate for almonds, pista and akhrot
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Dried nuts, shelled or in shell | 0802 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 23 |
| Fresh nuts | 0802 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 45 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Other nuts, dried, whether or not shelled or peeled, such as almonds, pistachios, walnuts”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Dried nuts, shelled or in shell | 12% | 5% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Print 0802 for almonds, pistachios and walnuts, 0806 for raisins, 0804 for dried dates and figs.
- Roasted, salted or flavoured nuts are prepared nuts (2008), also 5%.
- Change old dry fruit items from 12% to 5% in your billing software.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Still charging 12% on almonds and pista after 22 September 2025.
- Billing salted pista under 0802 instead of 2008. The rate is the same; the HSN summary is not.
- Billing a dry fruit gift box as one item without checking the mixed-supply rule (see the Diwali hamper note).
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Questions about GST on almonds, pista and akhrot
What changed for dry fruits in September 2025?
Dried nuts of 0802 (almonds, pistachios, walnuts and others) and dried dates and figs of 0804 went from 12% to 5% (PIB, Annexure I).
Is loose badam taxed differently from packed badam?
No. The 0802 entry has no packing condition; both are 5%.
What is the GST on a mixed dry fruit pack?
A mixture of nuts or dried fruits of Chapter 8 is 0813 at 5%. A gift box with sweets or other goods is a different question; ask your CA.
More items in HSN chapter 08 and kirana and grocery staples
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025 and Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods), as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.