--- title: "HSN Code for Shelled Cashew Nuts – Whole | HSN 08013220 GST Rate" description: "Find HSN and GST Rates for 08013220 related to Shelled Cashew Nuts – Whole with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-08013220/" --- # HSN Code 08013220: Shelled Cashew Nuts – Whole - [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, whole | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 8013220 ? It includes Shelled Cashew Nuts – Whole ### Do e‑way bill and e‑invoice apply for 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. ### How much GST applies to Shelled Cashew Nuts – Whole? Under HSN 08013220, Shelled Cashew Nuts – Whole attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### How should mixed supplies be billed when Shelled Cashew Nuts – Whole is sold with other items? 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). ### Can we claim ITC on inputs used to trade Shelled Cashew Nuts – Whole? 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 Shelled Cashew Nuts – Whole? 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. ### Does packaging or labelling change the GST for Shelled Cashew Nuts – Whole? 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. ## India's trade performance: HSN Code 08013220 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,406 Cr (−7.05% YoY) — 0.0654% of India's total exports - Imports: ₹282 Cr (+51.96% YoY) — 0.0046% of India's total imports - Trade balance: ₹2,123 Cr (Surplus); surplus rank #172 of 12657 HSN codes - Share of Sub-Chapter 0801: 65.70% of its exports; import side 1.98% - Rank within Sub-Chapter 0801: #1 of 13 by export value; import-side #2 ### Key metrics - Export CAGR: -8.96% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #218 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +9.03% in FY 2021-22 - Contribution to Sub-Ch. 0801: 65.70% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 08013220 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 | 4,223.96 | 0.1849% | — | 83.65% | 63.80 | 0.0018% | — | 0.57% | +4,160.16 | #65 | | FY 2019-20 | 3,740.33 | 0.1699% | −11.45% | 85.36% | 89.72 | 0.0027% | +40.63% | 0.97% | +3,650.61 | #78 | | FY 2020-21 | 2,840.39 | 0.1321% | −24.06% | 79.56% | 153.76 | 0.0053% | +71.38% | 2.03% | +2,686.63 | #115 | | FY 2021-22 | 3,096.81 | 0.0987% | +9.03% | 79.36% | 181.13 | 0.0040% | +17.80% | 1.92% | +2,915.68 | #146 | | FY 2022-23 | 2,677.61 | 0.0740% | −13.54% | 80.55% | 111.27 | 0.0019% | −38.57% | 0.77% | +2,566.34 | #181 | | FY 2023-24 | 2,588.20 | 0.0715% | −3.34% | 72.86% | 185.73 | 0.0033% | +66.92% | 1.55% | +2,402.47 | #188 | | FY 2024-25 | 2,405.72 | 0.0654% | −7.05% | 65.70% | 282.23 | 0.0046% | +51.96% | 1.98% | +2,123.49 | #218 | - CAGR (7-year): exports -8.96%/yr, imports 28.12%/yr (consistently Surplus) ## Key trade insights: HSN Code 08013220 export-import analysis ### Export decline: -8.96% CAGR over 7 years India's exports under HSN Code 08013220 have declined at a compound annual rate of -8.96% over 7 fiscal years, falling from ₹4,223.96 Crore in FY 2018-19 to ₹2,405.72 Crore in FY 2024-25. ### HSN Code 08013220 ranked #218 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 08013220 ranks #218 out of 12657 HSN codes by total export value. Within Sub-Chapter 0801, it ranks #1 of 13. By trade surplus, it ranks #172 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 08013220 exports The strongest single-year export movement for HSN Code 08013220 was recorded in FY 2021-22, when exports surged by 9.03% over the prior year. ### India maintains a trade surplus of ₹2,123.49 Crore in HSN Code 08013220 goods In FY 2024-25, India's exports of ₹2,405.72 Cr exceeded imports of ₹282.23 Cr, resulting in a trade surplus of ₹2,123.49 Crore — ranking #172 of 12657 by surplus magnitude. ### Import growth of 28.12% CAGR signals rising demand for Shelled Cashew Nuts – Whole India's imports under HSN Code 08013220 have grown at 28.12% CAGR, reaching ₹282.23 Crore in FY 2024-25. ### HSN Code 08013220 contributes 65.70% of Sub-Chapter 0801 exports — ranked #1 Among the 13 HSN codes under Sub-Chapter 0801, HSN Code 08013220 ranks #1 by export value — accounting for 65.70% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.98% share (rank #2). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-08013210/) | ₹67 Cr | | #10 | [HSN Code 08011920: Dried Coconuts, Other](https://busy.in/hsn/hsn-08011920/) | ₹19 Cr |