What products are classified under HSN 8012100 ?
It includes Brazil nuts
HSN Code 08012100 represents Brazil nuts under GST classification. This code helps businesses identify Brazil nuts correctly for billing, taxation, and trade. With HSN Code 08012100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Brazil nuts.
HSN Code 08012100 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 08 | Edible fruit and nuts; peel of citrus fruit or melons | 0801 | Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled | Brazil nuts : In shell (fresh, whether or not shelled or peeled) | 0% | 0% | 0% | 0% |
| 08 | Edible fruit and nuts; peel of citrus fruit or melons | 0801 | Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled | Brazil nuts : In shell (whether or not shelled or peeled) | 6% | 6% | 12% | 0% |
Brazil nuts does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Coconuts : Desiccated | |
| Coconuts :In the inner shell (endocarp) : Fresh | |
| Coconuts :In the inner shell (endocarp) : Dried | |
| Coconuts :In the inner shell (endocarp) :Other | |
| Coconuts : Other: Fresh | |
| Coconuts : Other: Dried | |
| Coconuts : Other: Other | |
| Brazil nuts : Shelled (fresh, whether or not shelled or peeled) | |
| Brazil nuts : Shelled (whether or not shelled or peeled) | |
| Cashew nuts : In shell | |
| Cashew nuts :Shelled: Cashew kernel, broken | |
| Cashew nuts :Shelled: Cashew kernel, whole | |
| Cashew nuts :Shelled: Other |
Coconuts : Desiccated
Coconuts :In the inner shell (endocarp) : Fresh
Coconuts :In the inner shell (endocarp) : Dried
Coconuts :In the inner shell (endocarp) :Other
Coconuts : Other: Fresh
Coconuts : Other: Dried
Coconuts : Other: Other
Brazil nuts : Shelled (fresh, whether or not shelled or peeled)
Brazil nuts : Shelled (whether or not shelled or peeled)
Cashew nuts : In shell
Cashew nuts :Shelled: Cashew kernel, broken
Cashew nuts :Shelled: Cashew kernel, whole
Cashew nuts :Shelled: Other
| Order Number | Description |
|---|---|
| Shri Shyam Construction (Faa (First Appellate Authority), Rajasthan) |
Shri Shyam Construction (Faa (First Appellate Authority), Rajasthan)
It includes Brazil nuts
Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.
Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Brazil nuts; Nil for exempt items if applicable).
Under HSN 08012100, Brazil nuts attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.