What products are classified under HSN 8013290 ?
It includes Shelled Cashew Nuts – Other
HSN Code 08013290 represents Shelled Cashew Nuts – Other under GST classification. This code helps businesses identify Shelled Cashew Nuts – Other correctly for billing, taxation, and trade. With HSN Code 08013290, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Shelled Cashew Nuts – Other.
HSN Code 08013290 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: Other | 2.5% | 2.5% | 5% | 0% |
Shelled Cashew Nuts – Other 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: Cashew kernel, whole |
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: Cashew kernel, whole
It includes Shelled Cashew Nuts – Other
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.
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.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Shelled Cashew Nuts – Other; Nil for exempt items if applicable).
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.