GoodsHSN 0805
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 — GST rate 5%
5%GST
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 0805 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, 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 classified under HSN 0805 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST.