What products are classified under HSN 8013100 ?
It includes Cashew Nuts – In Shell
HSN Code 08013100 represents Cashew Nuts – In Shell under GST classification. This code helps businesses identify Cashew Nuts – In Shell correctly for billing, taxation, and trade. With HSN Code 08013100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cashew Nuts – In Shell.
HSN Code 08013100 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 | Cashew nuts : In shell | 2.5% | 2.5% | 5% | 0% |
Cashew Nuts – In Shell 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 : In shell (fresh, whether or not shelled or peeled) | |
| Brazil nuts : In shell (whether or not shelled or peeled) | |
| Brazil nuts : Shelled (fresh, whether or not shelled or peeled) | |
| Brazil nuts : Shelled (whether or not shelled or peeled) | |
| 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 : In shell (fresh, whether or not shelled or peeled)
Brazil nuts : In shell (whether or not shelled or peeled)
Brazil nuts : Shelled (fresh, whether or not shelled or peeled)
Brazil nuts : Shelled (whether or not shelled or peeled)
Cashew nuts :Shelled: Cashew kernel, broken
Cashew nuts :Shelled: Cashew kernel, whole
Cashew nuts :Shelled: Other
It includes Cashew Nuts – In Shell
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.
Under HSN 08013100, Cashew Nuts – In Shell attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cashew Nuts – In Shell; Nil for exempt items if applicable).
If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.