Almonds HSN Code: Classification for Raw Almonds and Almond Snacks
Almonds are widely used in homes, sweet shops, bakeries, and dry fruit businesses. They are sold as raw nuts, roasted snacks, or as ingredients in mithai and bakery items. Under GST, almonds must be classified correctly so that input tax credit and output tax are both handled properly.
Almonds HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 02 |
| Section Title | Guide to HSN Section 02 |
| Section Description | VEGETABLE PRODUCTS |
| Chapter | |
|---|---|
| Chapter No | 08 |
| Chapter Title | Edible Fruit and Nuts; Peel of Citrus or Melons |
| Chapter Description | Edible fruit and nuts; peel of citrus fruit or melons |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 0802 | Nuts and seeds | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 08021100 | Almonds | In Shell (Fresh) | 0% |
| 08021200 | Almonds, Shelled (Fresh) | 0% |
| 08022100 | Hazelnuts | In Shell | 0% |
| 08022200 | Hazelnuts / Filberts | Shelled | 0% |
| 08023100 | Walnuts | In Shell (Fresh) | 0% |
| 08023200 | Walnuts | Shelled (Fresh) | 0% |
| 08024100 | Chestnuts | In Shell (Fresh) | 0% |
| 08024200 | Chestnuts | Shelled (Fresh) | 0% |
| 08025100 | Pistachios | In Shell (Fresh) | 0% |
| 08025200 | Pistachios | Shelled (Fresh) | 0% |
| 08026100 | Macadamia Nuts | In Shell (Fresh) | 0% |
| 08026200 | Macadamia Nuts | Shelled (Fresh) | 0% |
| 08027000 | Kola Nuts (Cola spp.) | Fresh | 0% |
| 08028010 | Areca Nuts | Whole (Fresh) | 0% |
| 08028020 | Areca Nuts | Split (Fresh) | 0% |
| 08028030 | Areca Nuts | Ground (Fresh) | 0% |
| 08028090 | Areca Nuts | Other (Fresh) | 0% |
| 08029000 | Fresh Mangoes | 0% |
| 08029100 | Pine Nuts | In Shell (Fresh) | 0% |
| 08029200 | Pine Nuts | Shelled (Fresh) | 0% |
| 08029900 | Other Nuts & Seeds | Fresh | 0% |
* GST rates may vary based on the latest GST notifications
How Raw Almonds Are Classified under HSN?
Raw almonds are usually purchased by dry fruit traders, wholesalers, sweet shops, and bakeries. When they remain in their natural form without roasting or extra processing:
- They remain under the main nuts and dry fruits HSN group
- GST is generally lower compared to processed almond products
- They may be imported in bulk and then repacked for retail sale
For classification you should check:
- In shell vs shelled
- Raw vs roasted
- Whether any extra flavoring or coating is added
Small differences in processing can shift the product to another HSN heading.
The HSN Code for Almond Snacks
When almonds are roasted, salted, flavored or mixed with other nuts to make ready to eat snacks, they usually move to the prepared food or snack HSN group.
Examples include:
- Roasted salted almonds in pouches
- Almond snack mixes with other nuts or seeds
- Coated almonds with chocolate or spices
These products are normally classified under a different HSN compared to raw almonds and may attract a higher GST rate. This is because they are treated as manufactured snack items rather than simple agricultural produce.
GST and Almond Products
In practice, GST on almonds depends on:
- Whether the product is treated as basic dry fruit or as a processed snack
- Whether it is imported, sold in bulk or sold as a branded retail pack
- The exact wording of GST rate notification for nuts and dry fruits
Business owners should:
- Maintain separate items in their billing system for raw almonds and processed almond snacks
- Map each item to the correct HSN code and GST rate
- Keep purchase and sale records clear so that ITC can be claimed without confusion
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
-
What is the HSN code for raw almonds?
Raw almonds are usually classified under the broader nuts and dry fruits chapter, commonly in the 0802 HSN group for almonds.
-
Are almond snacks classified under the same HSN code as raw almonds?
Not always. Roasted or flavored almond snacks are often classified under prepared food or snack HSN groups rather than the basic almond HSN.
-
How does GST apply to almonds and almond products?
Raw almonds usually attract a lower GST rate compared to processed almond snacks. Value addition in the form of roasting or flavoring can increase the GST slab.
-
Are bulk almonds taxed differently from packaged almonds?
Sometimes, differences in packing, branding and value addition can affect the GST treatment. Branded and packaged products may be taxed at higher rates than bulk supplies.
-
Can almonds be classified under different HSN codes based on origin or preparation?
Yes. HSN classification depends on factors like shell status, preparation method and whether the product is sold as a simple nut or as a snack item.