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Food & Groceries12% GST RateUpdated July 2026

Calculate GST for Dry Fruits

Calculate GST on almonds, walnuts, hazelnuts, dried figs, and general dry fruit assortments.

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Quick Summary

HSN/SAC Code#0802
Tax CategoryFood & Groceries
ITC EligibilityEligible for retail inventory stock and wholesale traders
Effective DateJuly 1, 2017
Applicable Tax
12%
Standard GST RateHSN Code 0802

GST Rate Explanation

Raw dry fruits like walnuts and almonds (HSN 0802) carry a standard rate of 12% to differentiate them from basic staple groceries while keeping health supplements affordable.

Calculation Mode
Net Amount (Before Tax)₹10,000.00
CGST (Central Tax) (6.0%)₹600.00
SGST (State Tax) (6.0%)₹600.00
Total GST (12%)₹1,200.00
Gross Amount₹11,200.00

Visual Tax Split & Collection Rules

Intrastate Split Allocation
CGST (Central Tax): 6.0%
SGST (State Tax): 6.0%

Within State (CGST + SGST)

When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.

Across States (IGST)

When supply spans across states (interstate), a single Integrated GST of 12% is collected in full by the Central government before allocation.

GST Rate Structure Slabs

Tax SlabCGST (Central)SGST (State)IGST (Integrated)Notes
0%0.0%0.0%0.0%Exempted / Nil rated goods
5%2.5%2.5%5.0%Essential items & services
12%6.0%6.0%12.0%Standard reduced rate items
18%9.0%9.0%18.0%Standard general rate items
28%14.0%14.0%28.0%Luxury / Sin goods & services

GST Calculation Examples

1kg pack of raw California almonds

Add GST (Exclusive)

Formula: Amount + (Amount × Rate%)

Base Amount: ₹1,200.00

GST (12%): ₹144.00

Total: ₹1,344.00

Remove GST (Inclusive)

Formula: Amount − (Amount / (1 + Rate%))

Total Amount: ₹1,200.00

Base Amount: ₹1,071.43

GST Included: ₹128.57

Festive dry fruits gift basket

Add GST (Exclusive)

Formula: Amount + (Amount × Rate%)

Base Amount: ₹4,500.00

GST (12%): ₹540.00

Total: ₹5,040.00

Remove GST (Inclusive)

Formula: Amount − (Amount / (1 + Rate%))

Total Amount: ₹4,500.00

Base Amount: ₹4,017.86

GST Included: ₹482.14

Frequently Asked Questions

Government References & Notifications

Tax Disclaimer Notice

Salted, roasted, or processed dry fruits with preservatives may carry an 18% GST rate.

Last updated: July 2026