--- title: "HSN Code for Cashew Kernels – Broken | HSN 08013210 GST Rate" description: "Find HSN and GST Rates for 08013210 related to Cashew Kernels – Broken with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-08013210/" --- # HSN Code 08013210: Cashew Kernels – Broken - [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 :Shelled: Cashew kernel, broken | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 8013210 ? It includes Cashew Kernels – Broken ### Do e‑way bill and e‑invoice apply for Cashew Kernels – Broken? 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. ### Any common misclassification issue with Cashew Kernels – Broken? 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. ### Can we claim ITC on inputs used to trade Cashew Kernels – Broken? 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. ### How much GST applies to Cashew Kernels – Broken? Under HSN 08013210, Cashew Kernels – Broken attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Does packaging or labelling change the GST for Cashew Kernels – Broken? 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 should mixed supplies be billed when Cashew Kernels – Broken is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cashew Kernels – Broken; Nil for exempt items if applicable). ## India's trade performance: HSN Code 08013210 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹67 Cr (+110.53% YoY) — 0.0018% of India's total exports - Imports: ₹52 Cr (+433.92% YoY) — 0.0009% of India's total imports - Trade balance: ₹16 Cr (Surplus); surplus rank #3011 of 12657 HSN codes - Share of Sub-Chapter 0801: 1.84% of its exports; import side 0.36% - Rank within Sub-Chapter 0801: #9 of 13 by export value; import-side #4 ### Key metrics - Export CAGR: -16.30% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3207 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +110.53% in FY 2024-25 - Contribution to Sub-Ch. 0801: 1.84% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 08013210 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 | 196.00 | 0.0086% | — | 3.88% | 44.21 | 0.0012% | — | 0.39% | +151.79 | #1328 | | FY 2019-20 | 115.24 | 0.0052% | −41.20% | 2.63% | 19.97 | 0.0006% | −54.83% | 0.22% | +95.27 | #1860 | | FY 2020-21 | 66.63 | 0.0031% | −42.18% | 1.87% | 5.88 | 0.0002% | −70.56% | 0.08% | +60.75 | #2545 | | FY 2021-22 | 62.92 | 0.0020% | −5.57% | 1.61% | 11.57 | 0.0003% | +96.77% | 0.12% | +51.35 | #3046 | | FY 2022-23 | 40.53 | 0.0011% | −35.58% | 1.22% | 9.27 | 0.0002% | −19.88% | 0.06% | +31.26 | #3752 | | FY 2023-24 | 32.01 | 0.0009% | −21.02% | 0.90% | 9.70 | 0.0002% | +4.64% | 0.08% | +22.31 | #4152 | | FY 2024-25 | 67.39 | 0.0018% | +110.53% | 1.84% | 51.79 | 0.0009% | +433.92% | 0.36% | +15.60 | #3207 | - CAGR (7-year): exports -16.30%/yr, imports 2.67%/yr (consistently Surplus) ## Key trade insights: HSN Code 08013210 export-import analysis ### Export decline: -16.30% CAGR over 7 years India's exports under HSN Code 08013210 have declined at a compound annual rate of -16.30% over 7 fiscal years, falling from ₹196.00 Crore in FY 2018-19 to ₹67.39 Crore in FY 2024-25. ### HSN Code 08013210 ranked #3207 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 08013210 ranks #3207 out of 12657 HSN codes by total export value. Within Sub-Chapter 0801, it ranks #9 of 13. By trade surplus, it ranks #3011 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 08013210 exports The strongest single-year export movement for HSN Code 08013210 was recorded in FY 2024-25, when exports surged by 110.53% over the prior year. ### India maintains a trade surplus of ₹15.60 Crore in HSN Code 08013210 goods In FY 2024-25, India's exports of ₹67.39 Cr exceeded imports of ₹51.79 Cr, resulting in a trade surplus of ₹15.60 Crore — ranking #3011 of 12657 by surplus magnitude. ### Import growth of 2.67% CAGR signals stable import dependency for Cashew Kernels – Broken India's imports under HSN Code 08013210 have grown at 2.67% CAGR, reaching ₹51.79 Crore in FY 2024-25. ### HSN Code 08013210 contributes 1.84% of Sub-Chapter 0801 exports — ranked #9 Among the 13 HSN codes under Sub-Chapter 0801, HSN Code 08013210 ranks #9 by export value — accounting for 1.84% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.36% share (rank #4). ## 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](https://busy.in/hsn/hsn-08013100/) | ₹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 (this hsn code) | ₹67 Cr | | #10 | [HSN Code 08011920: Dried Coconuts, Other](https://busy.in/hsn/hsn-08011920/) | ₹19 Cr |