Find GST Rates & HSN

HSN Code 08023100: Walnuts in Shell

HSN Code 08023100 represents Walnuts in Shell under GST classification. This code helps businesses identify Walnuts in Shell correctly for billing, taxation, and trade. With HSN Code 08023100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Walnuts in Shell.

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Description of Goods for HSN Code 08023100

HSN Code 08023100 relates to the following description.

Description of Goods

Walnuts : In shell (fresh)

Chapter

08 - Edible fruit and nuts; peel of citrus fruit or melons

Sub Chapter

0802 - Other nuts, fresh or dried, whether or not shelled or peeled

CGST

0%

SGST

0%

IGST

0%

CESS

0%

Description of Goods

Walnuts : In shell

Chapter

08 - Edible fruit and nuts; peel of citrus fruit or melons

Sub Chapter

0802 - Other nuts, fresh or dried, whether or not shelled or peeled

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 08023100 not include?

Walnuts in Shell does not include products with the following descriptions.

HSN Code 08028090

Makhana, dried whether or not shelled or peeled [Pre-packaged and labelled ]

HSN Code 08028090

Makhana, dried whether or not shelled or peeled [ other than Pre-packaged and labelled ]

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India’s Trade Performance — HSN Code 08023100 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹11 Cr

−20.55% vs FY 2024-25

0.0003% of India’s total exports

India’s Imports

FY 2025-26

₹1,212 Cr

+62.11% vs FY 2024-25

0.0177% of India’s total imports

Trade Balance

FY 2025-26

−₹1,200 Cr

Trade Deficit

Surplus rank #12373 of 12872 HSN codes

% of Sub-Chapter 0802

FY 2025-26

4.28%

Share of Sub-Chapter 0802’s total exports in FY 2025-26

Import side: 6.55% of Sub-Chapter 0802’s imports

Rank Within Sub-Chapter 0802

FY 2025-26

#9 of 21

Position by export value among HSN codes in Sub-Chapter 0802

Import-side rank: #4 of 21

At a glance

17.08%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#5816

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+533.19%

Peak Growth Year

FY 2024-25 · strongest single-year move

4.28%

Contribution to Sub-Ch. 0802

Share of Sub-Chapter 0802 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 08023100

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #6210

Balance

−243.21

Exports

3.77 ₹ Cr

0.0002% share

— YoY

1.72% of Sub-Ch. 0802

Imports

246.98 ₹ Cr

0.0069% share

— YoY

3.25% of Sub-Ch. 0802

FY 2019-20 Exp. Rank #7503

Balance

−310.04

Exports

1.11 ₹ Cr

0.0001% share

−70.56% YoY

0.66% of Sub-Ch. 0802

Imports

311.15 ₹ Cr

0.0093% share

+25.98% YoY

3.76% of Sub-Ch. 0802

FY 2020-21 Exp. Rank #6084

Balance

−516.74

Exports

4.40 ₹ Cr

0.0002% share

+296.40% YoY

2.77% of Sub-Ch. 0802

Imports

521.14 ₹ Cr

0.0179% share

+67.49% YoY

5.56% of Sub-Ch. 0802

FY 2021-22 Exp. Rank #5131

Balance

−377.98

Exports

13.14 ₹ Cr

0.0004% share

+198.64% YoY

4.50% of Sub-Ch. 0802

Imports

391.12 ₹ Cr

0.0086% share

−24.95% YoY

3.94% of Sub-Ch. 0802

FY 2022-23 Exp. Rank #6202

Balance

−428.49

Exports

6.33 ₹ Cr

0.0002% share

−51.83% YoY

1.18% of Sub-Ch. 0802

Imports

434.82 ₹ Cr

0.0076% share

+11.17% YoY

3.55% of Sub-Ch. 0802

FY 2023-24 Exp. Rank #7450

Balance

−715.11

Exports

2.26 ₹ Cr

0.0001% share

−64.30% YoY

0.50% of Sub-Ch. 0802

Imports

717.37 ₹ Cr

0.0128% share

+64.98% YoY

5.76% of Sub-Ch. 0802

FY 2024-25 Exp. Rank #5310

Balance

−733.09

Exports

14.31 ₹ Cr

0.0004% share

+533.19% YoY

7.02% of Sub-Ch. 0802

Imports

747.40 ₹ Cr

0.0123% share

+4.19% YoY

5.23% of Sub-Ch. 0802

FY 2025-26 Exp. Rank #5816

Balance

−1,200.27

Exports

11.37 ₹ Cr

0.0003% share

−20.55% YoY

4.28% of Sub-Ch. 0802

Imports

1,211.64 ₹ Cr

0.0177% share

+62.11% YoY

6.55% of Sub-Ch. 0802

CAGR · 8-Year

Exports

17.08% /yr

Imports

25.51% /yr

Consistently Deficit
Sub-Chapter 0802 total

reference, FY 2025-26

Export

₹265.82 Cr

Import

₹18,489.69 Cr

Trade Balance

−18,223.87

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 08023100 Export-Import Analysis

Consistent Export Growth: 17.08% CAGR Over 8 Years

India's exports under HSN Code 08023100 have grown at a compound annual rate of 17.08% over 8 fiscal years, rising from ₹3.77 Crore in FY 2018-19 to ₹11.37 Crore in FY 2025-26.

HSN Code 08023100 Ranked #5816 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 08023100 ranks #5816 out of 12872 HSN codes by total export value. Within Sub-Chapter 0802, it ranks #9 of 21. By trade surplus, it ranks #12373 of 12872.

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 ₹1,200.27 Crore in HSN Code 08023100 Goods

In FY 2025-26, India's imports of ₹1,211.64 Cr exceeded exports of ₹11.37 Cr, resulting in a trade deficit of ₹1,200.27 Crore — ranking #12373 of 12872 by surplus magnitude.

Import Growth of 25.51% CAGR Signals Rising Demand for Walnuts in Shell

India's imports under HSN Code 08023100 have grown at 25.51% CAGR, reaching ₹1,211.64 Crore in FY 2025-26.

HSN Code 08023100 Contributes 4.28% of Sub-Chapter 0802 Exports — Ranked #9

Among the 21 HSN codes under Sub-Chapter 0802, HSN Code 08023100 ranks #9 by export value — accounting for 4.28% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 6.55% share (rank #4).

Frequently Asked Questions

Clear answers to common queries about HSN Code 08023100 and GST compliance.

What products are classified under HSN 8023100 ?

It includes Walnuts in Shell

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.

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Important Disclaimer

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.