GST rate and HSN code for makhana

Quick answer

GST on makhana is 5% (Chapter 08) from 22 September 2025 when dried makhana is pre-packaged and labelled, and nil when sold loose. Roasted or flavoured makhana snacks are prepared foods, not plain makhana. The schedule lists makhana under Chapter 08 without a 4-digit heading, so use your supplier's HSN.

Kirana and grocery staples · HSN 08 · GST 5% or nil · Last checked 16 October 2026 against the CBIC notifications

HSN code and GST rate for makhana

GST rate by condition
Condition	HSN	GST	CGST + SGST	IGST	Schedule entry
Pre-packaged and labelled	08	5%	2.5% + 2.5%	5%	Notification 9/2025-CT(Rate), Schedule I, S. No. 25
Loose, or not pre-packaged and labelled	08	Nil	Nil	Nil	Notification 10/2025-CT(Rate), S. No. 42

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): “Dried makhana, whether or not shelled or peeled”.

What to print on the bill

Use the 08xx code your supplier prints; the schedule entry is 'Chapter 08'.
Bill loose makhana by weight at 0% and branded packs at 5%.
Roasted, salted or peri-peri makhana is a snack; check its HSN, usually 2008 or 2106, both 5%.
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

Charging 5% on loose makhana from a sack.
Billing flavoured roasted makhana as plain dried makhana.
Leaving the HSN blank because the schedule only says Chapter 08.

Put the right HSN and GST on every bill

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Questions about GST on makhana

Is loose makhana taxable?

No. Dried makhana other than pre-packaged and labelled is nil (Notification 10/2025, S. No. 42).

Is roasted makhana 5%?

Roasted, salted or flavoured makhana is a prepared product. The likely headings (2008 or 2106 namkeen) are both 5%; use your supplier's HSN.

What does 'Chapter 08' mean for the HSN on my bill?

The schedule lists makhana by chapter. Print the 4-digit code your supplier's invoice shows for the product.

GST on almonds, pista and akhrotHSN 0802 · 5% or nil GST on cashewHSN 0801 · 5%GST on riceHSN 1006 · 5% or nil GST on atta and maidaHSN 1101 · 5% or nil GST on dal and pulsesHSN 0713 · 5% or nil GST on poha and murmuraHSN 1904 · 5% or nil

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.