Makhana, popularly known as fox nut or lotus seed, is one of the fastest-growing food commodities in India due to its increasing demand as a superfood. With rising domestic consumption and exports, correct classification under HSN (Harmonised System of Nomenclature) becomes essential for traders, wholesalers, and distributors dealing with makhana. Understanding the correct makhana HSN code, along with its applicable GST rate, ensures compliance during e-invoicing, billing, and filing GST returns.
✅ What is the HSN Code for Makhana?
The official HSN code for makhana is 08129090.
Makhana falls under Chapter 08 of the HSN list, which broadly covers “Edible fruits and nuts.” Specifically, code 0812 relates to “Dried fruits and nuts,” making lotus seeds a perfect fit under this category.
| Product | HSN Code | Description |
|---|---|---|
| Makhana / Fox Nut | 08129090 | Other nuts and dried seeds (including lotus seeds) |
✅ GST Rate on Makhana
The GST rate applicable to makhana depends on its processing stage:
| Type of Makhana | GST Rate | Notes |
|---|---|---|
| Unprocessed / raw makhana | 0% | Agricultural produce; sold without branding/labeling |
| Lightly processed makhana | 5% | Cleaned/sorted but not branded |
| Branded / packaged makhana | 12% | Retail sale in packaged containers |
If traders supply pre-packaged and branded makhana, GST of 12% is generally applicable. Unbranded makhana directly sourced from farmers may fall under NIL or 5%, depending on the value addition and packaging.
✅ Why HSN Code Matters for Makhana Traders
Using the correct HSN code is not only a compliance requirement but also helps in:
Smooth GST filings
Avoiding penalties during audits
Transparent pricing for buyers
Faster processing of e-way bills and e-invoices
Facilitating export documentation
Makhana is also an important export commodity, especially to markets like the U.S., Japan, and Europe, where HSN classification is mandatory for customs clearance.
✅ Legal Classification Reference under GST
Chapter: 08 – Edible fruits and nuts
Heading: 0812 – Fruit and nuts, provisionally preserved or dried
Sub-heading: 081290 – Other
Item: 08129090 – Other (including lotus seeds / makhana)
This confirms that the correct makhana HSN code under Indian GST law is 08129090.
✅ Input Tax Credit (ITC) on Makhana Trade
Traders and wholesalers can claim Input Tax Credit if:
They sell branded/packaged makhana and collect GST
Their purchases are from a registered supplier
Invoices contain correct HSN code
This is beneficial for distributors and retail chains entering the health-food segment.
✅ GST Compliance Tips for Makhana Businesses
Use the correct HSN code (08129090) on all invoices.
For B2B supply, HSN code is mandatory irrespective of turnover.
For B2C supply, HSN code is mandatory after crossing threshold turnover limits.
If the product is being exported, ensure consistency in HSN classification across shipping documents.
Claim ITC correctly while filing GSTR-3B and GSTR-1.
✅ Conclusion
With growing domestic and international demand, makhana has emerged as a lucrative commodity for food traders and exporters. To stay GST-compliant, it is important to apply the correct makhana HSN code 08129090 across all invoices and documents. The GST rate varies based on packaging and branding—from 0% on raw makhana to 12% on packaged branded makhana.
By understanding the classification and tax slab, traders can avoid compliance errors, streamline billing, and enhance profit margins while staying within the GST framework.
