What products are classified under HSN 8026100 ?
It includes Macadamia Nuts | In Shell (Fresh)
HSN Code 08026100 represents Macadamia Nuts | In Shell (Fresh) under GST classification. This code helps businesses identify Macadamia Nuts | In Shell (Fresh) correctly for billing, taxation, and trade. With HSN Code 08026100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Macadamia Nuts | In Shell (Fresh).
HSN Code 08026100 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 | 0802 | Other nuts, fresh or dried, whether or not shelled or peeled | Macadamia nuts : In shell (fresh) | 0% | 0% | 0% | 0% |
| 08 | Edible fruit and nuts; peel of citrus fruit or melons | 0802 | Other nuts, fresh or dried, whether or not shelled or peeled | Macadamia nuts : In shell | 6% | 6% | 12% | 0% |
Macadamia Nuts | In Shell (Fresh) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| ALMONDS: In Shell (fresh) | |
| ALMONDS: In Shell | |
| ALMONDS: Shelled (fresh) | |
| ALMONDS: Shelled | |
| Hazelnuts or filberts (Corylus spp.): In Shell (fresh) | |
| Hazelnuts or filberts (Corylus spp.): In Shell | |
| Hazelnuts or filberts (Corylus spp.): Shelled (fresh) | |
| Hazelnuts or filberts (Corylus spp.): Shelled | |
| Walnuts : In shell (fresh) | |
| Walnuts : In shell | |
| Walnuts : Shelled (fresh) | |
| Walnuts : Shelled | |
| Chestnuts (Castanea spp.): In shell (fresh) | |
| Chestnuts (Castanea spp.): In shell | |
| Chestnuts (Castanea spp.): Shelled (fresh) | |
| Chestnuts (Castanea spp.): Shelled | |
| Pistachios : In shell (fresh) | |
| Pistachios : In shell | |
| Pistachios : Shelled (fresh) | |
| Pistachios : Shelled | |
| Macadamia nuts : Shelled (fresh) | |
| Macadamia nuts : Shelled | |
| Kola nuts (Cola Spp.) (fresh) | |
| Kola nuts (Cola Spp.) | |
| Areca nuts : Whole (fresh) | |
| Areca nuts : Whole | |
| Areca nuts : Split (fresh) | |
| Areca nuts : Split | |
| Areca nuts : Ground (fresh) | |
| Areca nuts : Ground | |
| Areca nuts : Other (fresh) | |
| Areca nuts : Other | |
| Makhana, dried whether or not shelled or peeled [Pre-packaged and labelled ] | |
| Makhana, dried whether or not shelled or peeled [ other than Pre-packaged and labelled ] | |
| Other nuts, fresh or dried, whether or not shelled or peeled - other | |
| Other: Pine nuts, in shell (fresh) | |
| Other: Pine nuts, in shell | |
| Other: Pine nuts, shelled (fresh) | |
| Other: Pine nuts, shelled | |
| Other : Other (fresh) | |
| Other : Other |
ALMONDS: In Shell (fresh)
ALMONDS: In Shell
ALMONDS: Shelled (fresh)
ALMONDS: Shelled
Hazelnuts or filberts (Corylus spp.): In Shell (fresh)
Hazelnuts or filberts (Corylus spp.): In Shell
Hazelnuts or filberts (Corylus spp.): Shelled (fresh)
Hazelnuts or filberts (Corylus spp.): Shelled
Walnuts : In shell (fresh)
Walnuts : In shell
Walnuts : Shelled (fresh)
Walnuts : Shelled
Chestnuts (Castanea spp.): In shell (fresh)
Chestnuts (Castanea spp.): In shell
Chestnuts (Castanea spp.): Shelled (fresh)
Chestnuts (Castanea spp.): Shelled
Pistachios : In shell (fresh)
Pistachios : In shell
Pistachios : Shelled (fresh)
Pistachios : Shelled
Macadamia nuts : Shelled (fresh)
Macadamia nuts : Shelled
Kola nuts (Cola Spp.) (fresh)
Kola nuts (Cola Spp.)
Areca nuts : Whole (fresh)
Areca nuts : Whole
Areca nuts : Split (fresh)
Areca nuts : Split
Areca nuts : Ground (fresh)
Areca nuts : Ground
Areca nuts : Other (fresh)
Areca nuts : Other
Makhana, dried whether or not shelled or peeled [Pre-packaged and labelled ]
Makhana, dried whether or not shelled or peeled [ other than Pre-packaged and labelled ]
Other nuts, fresh or dried, whether or not shelled or peeled - other
Other: Pine nuts, in shell (fresh)
Other: Pine nuts, in shell
Other: Pine nuts, shelled (fresh)
Other: Pine nuts, shelled
Other : Other (fresh)
Other : Other
| Order Number | Description |
|---|---|
| S.A. Safiullah & Company (AAR (Authority For Advance Ruling), Tamil Nadu) |
S.A. Safiullah & Company (AAR (Authority For Advance Ruling), Tamil Nadu)
It includes Macadamia Nuts | 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.
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.
No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.
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.
Example: Fresh/chilled produce in open packs is Nil. If it is not fresh/chilled and sold as pre‑packaged & labelled, 5% may apply.
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.