--- title: "HSN Code for Walnuts | In Shell (Fresh) | HSN 08023100 GST Rate" description: "Find HSN and GST Rates for 08023100 related to Walnuts | In Shell (Fresh) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-08023100/" --- # HSN Code 08023100: Walnuts | In Shell (Fresh) - [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 0802: Nuts and seeds](https://busy.in/hsn/sub-chapter-0802/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Walnuts : In shell (fresh) | 0% | 0% | 0% | 0% | | Walnuts : In shell | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 8023100 ? It includes Walnuts | In Shell (Fresh) ### Any watch‑outs when classifying Walnuts / In Shell (Fresh)? Use the exact HSN and form. Don’t charge GST on exempt fresh/chilled items; apply 5% only where pre‑packaged & labelled and not fresh/chilled. ### Is ITC available on expenses for supplying Walnuts / In Shell (Fresh)? No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42. ### Do I need an e‑way bill while moving Walnuts / In Shell (Fresh)? An e‑way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions for agri/animal products. ### Does e‑invoicing apply when I sell Walnuts / In Shell (Fresh)? e‑Invoicing depends on turnover, not the item’s rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported to the IRP unless you are a notified exempt person. ### Any quick example to understand GST on Walnuts / In Shell (Fresh)? Example: Fresh/chilled produce in open packs is Nil. If it is not fresh/chilled and sold as pre‑packaged & labelled, 5% may apply. ## India's trade performance: HSN Code 08023100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹14 Cr (+533.19% YoY) — 0.0004% of India's total exports - Imports: ₹747 Cr (+4.19% YoY) — 0.0123% of India's total imports - Trade balance: −₹733 Cr (Deficit); surplus rank #12095 of 12657 HSN codes - Share of Sub-Chapter 0802: 7.02% of its exports; import side 5.23% - Rank within Sub-Chapter 0802: #6 of 21 by export value; import-side #5 ### Key metrics - Export CAGR: 24.90% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5310 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +533.19% in FY 2024-25 - Contribution to Sub-Ch. 0802: 7.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 08023100 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. 0802 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0802 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 3.77 | 0.0002% | — | 1.72% | 246.98 | 0.0069% | — | 3.25% | −243.21 | #6210 | | FY 2019-20 | 1.11 | 0.0001% | −70.56% | 0.66% | 311.15 | 0.0093% | +25.98% | 3.76% | −310.04 | #7503 | | FY 2020-21 | 4.40 | 0.0002% | +296.40% | 2.77% | 521.14 | 0.0179% | +67.49% | 5.56% | −516.74 | #6084 | | FY 2021-22 | 13.14 | 0.0004% | +198.64% | 4.50% | 391.12 | 0.0086% | −24.95% | 3.94% | −377.98 | #5131 | | FY 2022-23 | 6.33 | 0.0002% | −51.83% | 1.18% | 434.82 | 0.0076% | +11.17% | 3.55% | −428.49 | #6202 | | FY 2023-24 | 2.26 | 0.0001% | −64.30% | 0.50% | 717.37 | 0.0128% | +64.98% | 5.76% | −715.11 | #7450 | | FY 2024-25 | 14.31 | 0.0004% | +533.19% | 7.02% | 747.40 | 0.0123% | +4.19% | 5.23% | −733.09 | #5310 | - CAGR (7-year): exports 24.90%/yr, imports 20.27%/yr (consistently Deficit) ## Key trade insights: HSN Code 08023100 export-import analysis ### Consistent export growth: 24.90% CAGR over 7 years India's exports under HSN Code 08023100 have grown at a compound annual rate of 24.90% over 7 fiscal years, rising from ₹3.77 Crore in FY 2018-19 to ₹14.31 Crore in FY 2024-25. ### HSN Code 08023100 ranked #5310 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 08023100 ranks #5310 out of 12657 HSN codes by total export value. Within Sub-Chapter 0802, it ranks #6 of 21. By trade surplus, it ranks #12095 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 08023100 exports The strongest single-year export movement for HSN Code 08023100 was recorded in FY 2024-25, when exports surged by 533.19% over the prior year. ### India records a trade deficit of ₹733.09 Crore in HSN Code 08023100 goods In FY 2024-25, India's imports of ₹747.40 Cr exceeded exports of ₹14.31 Cr, resulting in a trade deficit of ₹733.09 Crore — ranking #12095 of 12657 by surplus magnitude. ### Import growth of 20.27% CAGR signals rising demand for Walnuts | In Shell (Fresh) India's imports under HSN Code 08023100 have grown at 20.27% CAGR, reaching ₹747.40 Crore in FY 2024-25. ### HSN Code 08023100 contributes 7.02% of Sub-Chapter 0802 exports — ranked #6 Among the 21 HSN codes under Sub-Chapter 0802, HSN Code 08023100 ranks #6 by export value — accounting for 7.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.23% share (rank #5). ## Related HSN Codes in Sub-Chapter 0802 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 08028090: Areca Nuts (Other, Fresh)](https://busy.in/hsn/hsn-08028090/) | ₹62 Cr | | #2 | [HSN Code 08023200: Walnuts \| Shelled (Fresh)](https://busy.in/hsn/hsn-08023200/) | ₹53 Cr | | #3 | [HSN Code 08028010: Areca Nuts (Whole, Fresh)](https://busy.in/hsn/hsn-08028010/) | ₹23 Cr | | #4 | [HSN Code 08028020: Areca Nuts (Split, Fresh)](https://busy.in/hsn/hsn-08028020/) | ₹21 Cr | | #5 | [HSN Code 08021200: Almonds, shelled (fresh)](https://busy.in/hsn/hsn-08021200/) | ₹16 Cr | | #6 | HSN Code 08023100: Walnuts \| In Shell (Fresh) (this hsn code) | ₹14 Cr | | #7 | [HSN Code 08021100: Almonds\| In Shell (Fresh)](https://busy.in/hsn/hsn-08021100/) | ₹5 Cr | | #8 | [HSN Code 08025100: Pistachios \| In Shell (Fresh)](https://busy.in/hsn/hsn-08025100/) | ₹4 Cr | | #9 | [HSN Code 08029900: Other \| Other (Fresh)](https://busy.in/hsn/hsn-08029900/) | ₹4 Cr | | #10 | [HSN Code 08025200: Pistachios \| Shelled (Fresh)](https://busy.in/hsn/hsn-08025200/) | ₹1 Cr |