What products are classified under HSN 8013220 ?
It includes Shelled Cashew Nuts – Whole
HSN Code 08013220 represents Shelled Cashew Nuts – Whole under GST classification. This code helps businesses identify Shelled Cashew Nuts – Whole correctly for billing, taxation, and trade. With HSN Code 08013220, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Shelled Cashew Nuts – Whole.
HSN Code 08013220 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 :Shelled: Cashew kernel, whole | 2.5% | 2.5% | 5% | 0% |
Shelled Cashew Nuts – Whole 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 : In shell | |
| Cashew nuts :Shelled: Cashew kernel, broken | |
| 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 : In shell
Cashew nuts :Shelled: Cashew kernel, broken
Cashew nuts :Shelled: Other
It includes Shelled Cashew Nuts – Whole
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.
Under HSN 08013220, Shelled Cashew Nuts – Whole 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 Shelled Cashew Nuts – Whole; 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.
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.