---
title: "HSN Code for Kola Nuts (Cola Spp.) (Fresh) | HSN 08027000 GST Rate"
description: "Find HSN and GST Rates for 08027000 related to Kola Nuts (Cola Spp.) (Fresh) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-08027000/"
---

# HSN Code 08027000: Kola Nuts (Cola Spp.) (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 |
| --- | --- | --- | --- | --- |
| Kola nuts (Cola Spp.) (fresh) | 0% | 0% | 0% | 0% |
| Kola nuts (Cola Spp.) | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 8027000 ?

It includes Kola Nuts (Cola Spp.) (Fresh)

### Any quick example to understand GST on Kola Nuts (Cola Spp.) (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 Kola Nuts (Cola Spp.) (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 Kola Nuts (Cola Spp.) (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 Kola Nuts (Cola Spp.) (Fresh)?

No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.

### Does e‑invoicing apply when I sell Kola Nuts (Cola Spp.) (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.