--- title: "HSN Code for Walnuts | Shelled (Fresh) | HSN 08023200 GST Rate" description: "Find HSN and GST Rates for 08023200 related to Walnuts | Shelled (Fresh) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-08023200/" --- # HSN Code 08023200: Walnuts | Shelled (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 : Shelled (fresh) | 0% | 0% | 0% | 0% | | Walnuts : Shelled | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 8023200 ? It includes Walnuts | Shelled (Fresh) ### Does e‑invoicing apply when I sell Walnuts / Shelled (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 / Shelled (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. ### Do I need an e‑way bill while moving Walnuts / Shelled (Fresh)? An e‑way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions for agri/animal products. ### Any watch‑outs when classifying Walnuts / Shelled (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. ## India's trade performance: HSN Code 08023200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹53 Cr (+195.66% YoY) — 0.0014% of India's total exports - Imports: ₹273 Cr (+111.89% YoY) — 0.0045% of India's total imports - Trade balance: −₹220 Cr (Deficit); surplus rank #11379 of 12657 HSN codes - Share of Sub-Chapter 0802: 25.77% of its exports; import side 1.91% - Rank within Sub-Chapter 0802: #2 of 21 by export value; import-side #7 ### Key metrics - Export CAGR: -3.01% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3559 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +195.66% in FY 2024-25 - Contribution to Sub-Ch. 0802: 25.77% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 08023200 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 | 63.08 | 0.0028% | — | 28.78% | 20.89 | 0.0006% | — | 0.28% | +42.19 | #2564 | | FY 2019-20 | 51.67 | 0.0023% | −18.09% | 30.71% | 183.79 | 0.0055% | +779.80% | 2.22% | −132.12 | #2831 | | FY 2020-21 | 25.38 | 0.0012% | −50.88% | 15.98% | 146.03 | 0.0050% | −20.55% | 1.56% | −120.65 | #3882 | | FY 2021-22 | 60.84 | 0.0019% | +139.72% | 20.82% | 83.32 | 0.0018% | −42.94% | 0.84% | −22.48 | #3095 | | FY 2022-23 | 19.50 | 0.0005% | −67.95% | 3.63% | 75.76 | 0.0013% | −9.07% | 0.62% | −56.26 | #4702 | | FY 2023-24 | 17.76 | 0.0005% | −8.92% | 3.90% | 128.80 | 0.0023% | +70.01% | 1.03% | −111.04 | #4930 | | FY 2024-25 | 52.51 | 0.0014% | +195.66% | 25.77% | 272.92 | 0.0045% | +111.89% | 1.91% | −220.41 | #3559 | - CAGR (7-year): exports -3.01%/yr, imports 53.47%/yr (consistently Deficit) ## Key trade insights: HSN Code 08023200 export-import analysis ### Export decline: -3.01% CAGR over 7 years India's exports under HSN Code 08023200 have declined at a compound annual rate of -3.01% over 7 fiscal years, falling from ₹63.08 Crore in FY 2018-19 to ₹52.51 Crore in FY 2024-25. ### HSN Code 08023200 ranked #3559 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 08023200 ranks #3559 out of 12657 HSN codes by total export value. Within Sub-Chapter 0802, it ranks #2 of 21. By trade surplus, it ranks #11379 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 08023200 exports The strongest single-year export movement for HSN Code 08023200 was recorded in FY 2024-25, when exports surged by 195.66% over the prior year. ### India records a trade deficit of ₹220.41 Crore in HSN Code 08023200 goods In FY 2024-25, India's imports of ₹272.92 Cr exceeded exports of ₹52.51 Cr, resulting in a trade deficit of ₹220.41 Crore — ranking #11379 of 12657 by surplus magnitude. ### Import growth of 53.47% CAGR signals rising demand for Walnuts | Shelled (Fresh) India's imports under HSN Code 08023200 have grown at 53.47% CAGR, reaching ₹272.92 Crore in FY 2024-25. ### HSN Code 08023200 contributes 25.77% of Sub-Chapter 0802 exports — ranked #2 Among the 21 HSN codes under Sub-Chapter 0802, HSN Code 08023200 ranks #2 by export value — accounting for 25.77% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.91% share (rank #7). ## 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) (this hsn code) | ₹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)](https://busy.in/hsn/hsn-08023100/) | ₹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 |