---
title: "HSN Code for Cashew Nuts – In Shell | HSN 08013100 GST Rate"
description: "Find HSN and GST Rates for 08013100 related to Cashew Nuts – In Shell with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-08013100/"
---

# HSN Code 08013100: Cashew Nuts – In Shell

- [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/)
- [Chapter 08: Edible Fruit and Nuts; Peel of Citrus or Melons](https://busy.in/hsn/chapter-08/)
- [Sub-chapter 0801: Fresh nuts & coconuts](https://busy.in/hsn/sub-chapter-0801/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Cashew nuts : In shell | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 8013100 ?

It includes Cashew Nuts – In Shell

### Does packaging or labelling change the GST for 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.

### How much GST applies to Cashew Nuts – In Shell?

Under HSN 08013100, Cashew Nuts – In Shell attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### How should mixed supplies be billed when Cashew Nuts – In Shell is sold with other items?

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).

### Can we claim ITC on inputs used to trade Cashew Nuts – In Shell?

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.

### Any common misclassification issue with Cashew Nuts – In Shell?

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.

## India's trade performance: HSN Code 08013100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹376 Cr (+110.95% YoY) — 0.0102% of India's total exports
- Imports: ₹13,742 Cr (+18.13% YoY) — 0.2262% of India's total imports
- Trade balance: −₹13,366 Cr (Deficit); surplus rank #12618 of 12657 HSN codes
- Share of Sub-Chapter 0801: 10.28% of its exports; import side 96.54%
- Rank within Sub-Chapter 0801: #2 of 13 by export value; import-side #1

### Key metrics

- Export CAGR: 17.36% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1237 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +110.95% in FY 2024-25
- Contribution to Sub-Ch. 0801: 10.28% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 08013100

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 0801 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0801 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 144.04 | 0.0063% | — | 2.85% | 10,876.86 | 0.3034% | — | 96.99% | −10,732.82 | #1630 |
| FY 2019-20 | 145.98 | 0.0066% | +1.35% | 3.33% | 8,776.84 | 0.2622% | −19.31% | 95.35% | −8,630.86 | #1610 |
| FY 2020-21 | 199.75 | 0.0093% | +36.83% | 5.59% | 7,331.28 | 0.2516% | −16.47% | 96.68% | −7,131.53 | #1362 |
| FY 2021-22 | 202.21 | 0.0064% | +1.23% | 5.18% | 9,145.17 | 0.2001% | +24.74% | 96.98% | −8,942.96 | #1641 |
| FY 2022-23 | 142.83 | 0.0039% | −29.37% | 4.30% | 14,247.74 | 0.2478% | +55.80% | 98.62% | −14,104.91 | #2114 |
| FY 2023-24 | 178.39 | 0.0049% | +24.90% | 5.02% | 11,632.63 | 0.2071% | −18.35% | 97.32% | −11,454.24 | #1902 |
| FY 2024-25 | 376.31 | 0.0102% | +110.95% | 10.28% | 13,742.09 | 0.2262% | +18.13% | 96.54% | −13,365.78 | #1237 |

- CAGR (7-year): exports 17.36%/yr, imports 3.97%/yr (consistently Deficit)

## Key trade insights: HSN Code 08013100 export-import analysis

### Consistent export growth: 17.36% CAGR over 7 years

India's exports under HSN Code 08013100 have grown at a compound annual rate of 17.36% over 7 fiscal years, rising from ₹144.04 Crore in FY 2018-19 to ₹376.31 Crore in FY 2024-25.

### HSN Code 08013100 ranked #1237 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 08013100 ranks #1237 out of 12657 HSN codes by total export value. Within Sub-Chapter 0801, it ranks #2 of 13. By trade surplus, it ranks #12618 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 08013100 exports

The strongest single-year export movement for HSN Code 08013100 was recorded in FY 2024-25, when exports surged by 110.95% over the prior year.

### India records a trade deficit of ₹13,365.78 Crore in HSN Code 08013100 goods

In FY 2024-25, India's imports of ₹13,742.09 Cr exceeded exports of ₹376.31 Cr, resulting in a trade deficit of ₹13,365.78 Crore — ranking #12618 of 12657 by surplus magnitude.

### Import growth of 3.97% CAGR signals stable import dependency for Cashew Nuts – In Shell

India's imports under HSN Code 08013100 have grown at 3.97% CAGR, reaching ₹13,742.09 Crore in FY 2024-25.

### HSN Code 08013100 contributes 10.28% of Sub-Chapter 0801 exports — ranked #2

Among the 13 HSN codes under Sub-Chapter 0801, HSN Code 08013100 ranks #2 by export value — accounting for 10.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 96.54% share (rank #1).

## Related HSN Codes in Sub-Chapter 0801

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 08013220: Shelled Cashew Nuts – Whole](https://busy.in/hsn/hsn-08013220/) | ₹2,406 Cr |
| #2 | HSN Code 08013100: Cashew Nuts – In Shell (this hsn code) | ₹376 Cr |
| #3 | [HSN Code 08011910: Fresh Coconuts, Other](https://busy.in/hsn/hsn-08011910/) | ₹232 Cr |
| #4 | [HSN Code 08011100: Desiccated Coconuts](https://busy.in/hsn/hsn-08011100/) | ₹163 Cr |
| #5 | [HSN Code 08011220: Dried Coconuts (Endocarp)](https://busy.in/hsn/hsn-08011220/) | ₹104 Cr |
| #6 | [HSN Code 08011210: Fresh Coconuts (Endocarp)](https://busy.in/hsn/hsn-08011210/) | ₹102 Cr |
| #7 | [HSN Code 08011290: Other Coconuts (Endocarp)](https://busy.in/hsn/hsn-08011290/) | ₹90 Cr |
| #8 | [HSN Code 08011990: Other Coconuts](https://busy.in/hsn/hsn-08011990/) | ₹87 Cr |
| #9 | [HSN Code 08013210: Cashew Kernels – Broken](https://busy.in/hsn/hsn-08013210/) | ₹67 Cr |
| #10 | [HSN Code 08011920: Dried Coconuts, Other](https://busy.in/hsn/hsn-08011920/) | ₹19 Cr |