GST Rates & HSN Codes for Fruits & Dry Fruits, Cashew – Chapter 8. GST Rates & HSN Codes for Fruits & Dry Fruits – Mangoes, Apples, Guava, Cashew & Nuts. Hello Friends GST Council Release GST E-Book which Contains GST Rates on various goods with HSN Code, here we provide Chapter Wise GST Rates for Easy Understanding. In this article we provide Chapter 8 GST Rates for Fruits & Dry Fruits etc Items..

The historic Goods and Services Tax (GST) regime would have already been rolled out, with effect from 1st July 2017. Our Prime Minister said recently on the GST preparedness that it is indeed a turning point in the country’s economy and unprecedented moment in the country’s history. The implementation of this biggest tax reform since independence in the spirit of One Nation, One Market, One Tax will benefit our national economy. Here you may find GST Rate & HSN Code for Fruits & Dry Fruits..

Must Read – GST Rates

GST Rates & HSN Codes for Fruits & Dry Fruits

HSN CodeDescriptionRate Revision
801COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – COCONUTS:5% 12%
801COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – COCONUTS:0
8011100COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS : DESICCATED5% 12%
8011210COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS –IN THE INNER SHELL (ENDOCARP): —FRESH5% 12%
8011220COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS –IN THE INNER SHELL —DRIED5% 12%
8011290COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS –IN THE INNER SHELL (ENDOCARP)—OTHER5% 12%
8011910COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : FRESH5% 12%
8011920COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : DRIED5% 12%
8011990COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : OTHER5% 12%
8012100COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDBRAZIL NUTS : IN SHELL5% 12%
8012200COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDBRAZIL NUTS : SHELLED5% 12%
8013210COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED CASHEW KERNEL, BROKEN5% 12%
8013220COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED SHELLED : CASHEW KERNEL, WHOLE5% 12%
8013290COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED OTHER5% 12%
802OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ALMONDS5% 12%
802OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ALMONDS0
8021100OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELEDALMONDS : IN SHELL5% 12%
8021200OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELEDALMONDS : SHELLED5% 12%
8022100OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEE HAZELNUTS OR FILBERTS (CORYLUS SPP.) : IN SHELL5% 12%
8022200OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEE HAZELNUTS OR FILBERTS (CORYLUS SPP.) : SHELLED5% 12%
8023100OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELED WALNUTS : IN SHELL5% 12%
8023200OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELED WALNUTS : SHELLED5% 12%
8024100OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – CHESTNUTS (CASTANEA SPP.) : — IN SHELL5% 12%
8024200OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – CHESTNUTS (CASTANEA SPP.) : — SHELLED5% 12%
8025100OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – PISTACHIOS — IN SHELL5% 12%
8025200OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – PISTACHIOS –SHELLED5% 12%
8026100OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – MACADEMIA NUTS — IN SHELL5% 12%
8026200OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – MACADEMIA NUTS — SHELLED5% 12%
8027000OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – KOLA NUTS (COLA SPP.)5% 12%
8028010OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —WHOLE5% 12%
8028020OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —SPLIT5% 12%
8028030OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —GROUND5% 12%
8028090OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – ARECA NUTS —OTHER5% 12%
8029000OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED – OTHER5% 12%
803BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED5%
803BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED0
8031010BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – PLANTAINS — CURRY PLANTAIN5%
8031090BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – PLANTAINS — OTHER5%
8039010BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – OTHER — BANANAS, FRESH5%
8039090BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED – OTHER — OTHER5%
804DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED5% 12%
804DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED0
8041010DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : FRESH (EXCLUDING WET DATES)5% 12%
8041020DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : SOFT (KHAYZUR OR WET DATES)5% 12%
8041030DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : HARD (CHHOHARA OR KHAREK)5% 12%
8041090DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : OTHER5% 12%
8042010DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDFIGS : FRESH5% 12%
8042090DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDFIGS : OTHER5% 12%
8043000DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIED PINEAPPLES5% 12%
8044000DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDAVOCADOS5% 12%
8045010DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : GUAVAS, FRESH OR DRIED5% 12%
8045020DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGOES, FRESH5% 12%
8045030DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGOES, SLICED DRIED5% 12%
8045040DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGO PULP5% 12%
8045090DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIED GUAVAS, MANGOES AND MANGOSTEENS : OTHER5% 12%
805CITRUS FRUIT, FRESH OR DRIED5% 12%
805CITRUS FRUIT, FRESH OR DRIED0 td>
8051000CITRUS FRUIT, FRESH OR DRIED ORANGES5% 12%
8052000CITRUS FRUIT, FRESH OR DRIED MANDARINS (INCLUDING TANGERINES AND SATSUMAS); CLEMENTINES, WILKINGS AND SIMILAR CITRUS HYBRIDS5% 12%
8054000CITRUS FRUIT, FRESH OR DRIED – GRAPE FRUIT, INCLUDING POMELOS5% 12%
8055000CITRUS FRUIT, FRESH OR DRIED LEMON (CITRUS LIMON, CITRUS LIMONUM) AND LIMES (CITRUS AURANTIFOLIA, CITRUS LATIFOLIA)5% 12%
8059000CITRUS FRUIT, FRESH OR DRIED OTHER5% 12%
806GRAPES, FRESH OR DRIED5%
806GRAPES, FRESH OR DRIED0
8061000GRAPES, FRESH OR DRIED FRESH5%
8062010GRAPES, FRESH OR DRIED DRIED : RAISINS5%
8062090GRAPES, FRESH OR DRIED DRIED : OTHER5%
807MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH – MELONS (INCLUDING WATERMELONS) :5%
807MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH – MELONS (INCLUDING WATERMELONS) :0
8071100MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESH MELONS (INCLUDING WATERMELONS) : WATER MELONS5%
8071900MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESH MELONS (INCLUDING WATERMELONS) : OTHER5%
8072000MELONS (INCLUDING WATERMELONS) ANDPAPAWS (PAPAYAS), FRESHPAPAWS (PAPAYAS)5%
808APPLES, PEARS AND QUINCES, FRESH5%
808APPLES, PEARS AND QUINCES, FRESH0
8081000APPLES, PEARS AND QUINCES, FRESHAPPLES5%
8083000APPLES, PEARS AND QUINCES, FRESH – PEARS5%
8084000APPLES, PEARS AND QUINCES, FRESH – QUINCES5%
809APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH5%
809APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH0
8091000APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESH APRICOTS5%
8092100APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH – CHERRIES — SOUR CHERRIES (PRUNUS CERASUS)5%
8092900APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH – CHERRIES — OTHER5%
8093000APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESH PEACHES, INCLUDING NECTARINE5%
8094000APRICOTS, CHERRIES, PEACHES (INCLUDINGNECTARINES), PLUMS AND SOLES, FRESHPLUMS AND SLOES5%
810OTHER FRUIT, FRESH5%
810OTHER FRUIT, FRESH0
8101000OTHER FRUIT, FRESH STRAWBERRIES5%
8102000OTHER FRUIT, FRESH RASPBERRIES, BLACKBERRIES, MULBERRIES AND LOGANBERRIES5%
8103000OTHER FRUIT, FRESH BLACK, WHITE OR RED CURRANTS AND GOOSEBERRIES5%
8104000OTHER FRUIT, FRESH CRANBERRIES, BILBERRIES AND OTHER FRUITS OF THE GENUS VACCINIUM5%
8105000OTHER FRUIT, FRESH KIWI FRUIT5%
8106000OTHER FRUIT, FRESH DURIANS5%
8107000OTHER FRUIT, FRESH – PERSIMMONS5%
8109010OTHER FRUIT, FRESH OTHER : POMEGRANATES5%
8109020OTHER FRUIT, FRESH OTHER : TAMARIND, FRESH5%
8109030OTHER FRUIT, FRESH OTHER : SAPOTA (CHICO)5%
8109040OTHER FRUIT, FRESH OTHER : CUSTARD-APPLE (ATA)5%
8109050OTHER FRUIT, FRESH OTHER : BORE5%
8109060OTHER FRUIT, FRESH OTHER : LICHI5%
8109090OTHER FRUIT, FRESH OTHER : OTHER5%
811FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER5%
8111010FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER STRAWBERRIES : CONTAINING ADDED SUGAR5%
8111020FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER STRAWBERRIES : NOT CONTAINING ADDED SUGAR5%
8111090FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER STRAWBERRIES : OTHER5%
8112010FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER RASPBERRIES, BLACKBERRIES, MULBERRIES,LOGANBERRIES, BLACK, WHITE OR RED CURRANTSAND GOOSEBERRIES : CONTAINING ADDED S5%
8112020FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER RASPBERRIES, BLACKBERRIES, MULBERRIES,LOGANBERRIES, BLACK, WHITE OR RED CURRANTSAND GOOSEBERRIES : NOT CONTAINING ADD5%
8112090FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER RASPBERRIES, BLACKBERRIES, MULBERRIES,LOGANBERRIES, BLACK, WHITE OR RED CURRANTSAND GOOSEBERRIES : OTHER5%
8119010FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER OTHER : CONTAINING ADDED SUGAR5%
8119090FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER OTHER OTHER5%
812FRUIT AND NUTS PROVISIONALLY PRESERVED (FOR EXAMPLE, BY SULPHUR DIOXIDE GAS, IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS), BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION5%
8121000FRUIT AND NUTS PROVISIONALLY PRESERVED(FOR EXAMPLE, BY SULPHUR DIOXIDE GAS,IN BRINE, IN SULPHUR WATER OR IN OTHERPRESERVATIVE SOLUTIONS), BUT UNSUITABLEIN THAT STATE FOR IMMEDIATE CONSUMPTIONCHERRIES5%
8129010FRUIT AND NUTS PROVISIONALLY PRESERVED(FOR EXAMPLE, BY SULPHUR DIOXIDE GAS,IN BRINE, IN SULPHUR WATER OR IN OTHERPRESERVATIVE SOLUTIONS), BUT UNSUITABLEIN THAT STATE FOR IMMEDIATE CONSUMPTION OTHER : MANGO SLICES IN BRINE5%
8129090FRUIT AND NUTS PROVISIONALLY PRESERVED(FOR EXAMPLE, BY SULPHUR DIOXIDE GAS,IN BRINE, IN SULPHUR WATER OR IN OTHERPRESERVATIVE SOLUTIONS), BUT UNSUITABLEIN THAT STATE FOR IMMEDIATE CONSUMPTIONOTHER : OTHER5%
813FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER5% 12%
813FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER0
8131000FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER APRICOTS5% 12%
8132000FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER PRUNES5% 12%
8133000FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER APPLES5% 12%
8134010FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : TAMARIND, DRIED5% 12%
8134020FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : SINGODA WHOLE (WATER NUT)5% 12%
8134090FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : OTHER5% 12%
8135010FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER MIXTURES OF NUTS5% 12%
8135020FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER MIXTURES OF DRIED FRUITS5% 12%
814PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS5%
814PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS0
8140000PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS5%

Disclaimer : GST Rates given above are updated up to the notification no. 05/2020 dated 16 October 2020 to the best of our information. We have get this HSN code information from the master codes published on the official GST e-Invoice system. There may be Some changes due to updates by the government. Please Note that we are not responsible for any wrong information. If you need information about the “Effective Date” for every GST or cess rates, then please visit the CBIC website.

GST Rates by item wise at One Place in PDF

GST Rates ArticlesGST Rates in PDF
Revised GST All Rates on  Some GoodsDownload Now
Revised GST All Rates on  Some GoodsDownload Now
List of all Services Taxable in GST Download Now 
List of all Services Exempted in GSTDownload Now
list of all Services Under Reverse ChargeDownload Now 
List of Goods Exempted in GST (0%) (Full List)Download Now
GST All Rates on Gold, Biscuits (3% Items List)Download Now
GST All Rates Covered in 5% Items List (Full List)Download Now
GST All Rates Covered in 12% Items List (Full List)Download Now
GST All all Rates Covered in 18% Items List (Full List)Download Now
GST All Rates Covered in 28% Items List (Full List)Download Now
Classification Scheme for Services under GST  
GST Rates in Hindi 
GST All Rates Comparison Chart Existing Vs New 
List of all Services at 28% GST Rate 
List of all Services at 18% GST Rate 
List of all Services at 12% GST Rate 
List of all Services at 5% GST Rate 

Advertisement

Recommended Articles

Latest Comments

Join the Discussion