Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit
Under the Harmonized System of Nomenclature (HSN), the code 0805 specifically identifies citrus fruit, such as oranges, mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, grapefruit for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.
"Classifying citrus fruit, such as oranges, mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, grapefruit correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Fruits & Nuts category. AasanKhata automatically monitors these shifts for you."