We are retail packing Makhana in our own brand in 250 grams packets. We receive Makhana/fox under HSN 08 and 1904.
1) Under what HSN to sell the 250gram Makhana
2) Makhana received comes as exemtped from gst.Our brand is registered. Hence do we need to apply 5% Gst on our 250 gram paclet.
3) we are selling other brands Makhana also, all comes exempted though none of the brands as have R mark on them.
Hey Rishi, here’s a clear breakdown for your GST questions on Makhana packaging and sales:
Raw/unprocessed Makhana (Fox Nuts) usually falls under HSN 0802 (Other nuts, fresh or dried, whether or not shelled or peeled).
When you pack it in retail packets (like 250 gm), it may come under HSN 1904, which covers Prepared foods, including snacks (especially if any processing like roasting, seasoning is done).
So:
If you just pack raw Makhana without processing, use HSN 0802.
If you are processing or making ready-to-eat snacks (roasted, flavored), then HSN 1904 is applicable.
Raw Makhana (HSN 0802) is generally exempt from GST.
But once you pack and brand it for retail sale, it becomes a processed/packaged product.
For branded packaged Makhana snacks, GST at 5% (without ITC) usually applies.
Since your brand is registered, you should charge 5% GST on your 250 gm branded packaged Makhana.
If you’re selling raw Makhana from other brands that are exempted (no GST charged), you can continue as is.
But note, if those brands sell processed or branded packaged Makhana, GST should be charged.
The absence of an R-mark (for packaged food safety) doesn't affect GST classification but is important for food safety compliance.
| Product Type | HSN Code | GST Rate |
|---|---|---|
| Raw/unprocessed Makhana | 0802 | Exempted |
| Packaged/Processed Makhana | 1904 | 5% GST (No ITC) |
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