--- title: "HSN Code for Crude Cashew Shell Liquid (CNSL): Vegetable Saps & Extracts | HSN 13021920 GST Rate" description: "Find HSN and GST Rates for 13021920 related to Crude Cashew Shell Liquid (CNSL): Vegetable Saps & Extracts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-13021920/" --- # HSN Code 13021920: Crude Cashew Shell Liquid (CNSL): Vegetable Saps & Extracts - [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/) - [Chapter 13: Lac, Gums, Resins and Other Vegetable Extracts](https://busy.in/hsn/chapter-13/) - [Sub-chapter 1302: Vegetable saps and extracts](https://busy.in/hsn/sub-chapter-1302/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Vegetable saps and extracts : Other : Cashew shell liquid (CNSL), crude | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 13021920 ? It includes Crude Cashew Shell Liquid (CNSL): Vegetable Saps & Extracts ### Does packaging or labelling change the GST for Crude Cashew Shell Liquid (CNSL): Vegetable Saps & Extracts? For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil. ### How much GST applies to Crude Cashew Shell Liquid (CNSL): Vegetable Saps & Extracts? Under HSN 13021920, Crude Cashew Shell Liquid (CNSL): Vegetable Saps & Extracts attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Do e‑way bill and e‑invoice apply for Crude Cashew Shell Liquid (CNSL): Vegetable Saps & Extracts? Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How should mixed supplies be billed when Crude Cashew Shell Liquid (CNSL): Vegetable Saps & Extracts is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Crude Cashew Shell Liquid (CNSL): Vegetable Saps & Extracts; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Crude Cashew Shell Liquid (CNSL): Vegetable Saps & Extracts? If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Crude Cashew Shell Liquid (CNSL): Vegetable Saps & Extracts? Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 13021920 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹7 Cr (−58.05% YoY) — 0.0002% of India's total exports - Imports: ₹38 Cr (+104.83% YoY) — 0.0006% of India's total imports - Trade balance: −₹31 Cr (Deficit); surplus rank #9865 of 12657 HSN codes - Share of Sub-Chapter 1302: 0.08% of its exports; import side 3.60% - Rank within Sub-Chapter 1302: #14 of 29 by export value; import-side #8 ### Key metrics - Export CAGR: 1.57% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6277 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +714.88% in FY 2022-23 - Contribution to Sub-Ch. 1302: 0.08% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 13021920 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. 1302 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1302 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 6.12 | 0.0003% | — | 0.09% | 17.98 | 0.0005% | — | 3.15% | −11.86 | #5616 | | FY 2019-20 | 2.69 | 0.0001% | −56.05% | 0.05% | 21.33 | 0.0006% | +18.63% | 3.46% | −18.64 | #6612 | | FY 2020-21 | 1.45 | 0.0001% | −46.10% | 0.03% | 5.81 | 0.0002% | −72.76% | 0.89% | −4.36 | #7324 | | FY 2021-22 | 6.92 | 0.0002% | +377.24% | 0.11% | 20.83 | 0.0005% | +258.52% | 2.95% | −13.91 | #5946 | | FY 2022-23 | 56.39 | 0.0016% | +714.88% | 0.74% | 11.00 | 0.0002% | −47.19% | 1.12% | +45.39 | #3313 | | FY 2023-24 | 16.02 | 0.0004% | −71.59% | 0.22% | 18.42 | 0.0003% | +67.45% | 1.79% | −2.40 | #5080 | | FY 2024-25 | 6.72 | 0.0002% | −58.05% | 0.08% | 37.73 | 0.0006% | +104.83% | 3.60% | −31.01 | #6277 | - CAGR (7-year): exports 1.57%/yr, imports 13.15%/yr (consistently Deficit) ## Key trade insights: HSN Code 13021920 export-import analysis ### Consistent export growth: 1.57% CAGR over 7 years India's exports under HSN Code 13021920 have grown at a compound annual rate of 1.57% over 7 fiscal years, rising from ₹6.12 Crore in FY 2018-19 to ₹6.72 Crore in FY 2024-25. ### HSN Code 13021920 ranked #6277 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 13021920 ranks #6277 out of 12657 HSN codes by total export value. Within Sub-Chapter 1302, it ranks #14 of 29. By trade surplus, it ranks #9865 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 13021920 exports The strongest single-year export movement for HSN Code 13021920 was recorded in FY 2022-23, when exports surged by 714.88% over the prior year. ### India records a trade deficit of ₹31.01 Crore in HSN Code 13021920 goods In FY 2024-25, India's imports of ₹37.73 Cr exceeded exports of ₹6.72 Cr, resulting in a trade deficit of ₹31.01 Crore — ranking #9865 of 12657 by surplus magnitude. ### Import growth of 13.15% CAGR signals rising demand for Crude Cashew Shell Liquid (CNSL): Vegetable Saps & Extracts India's imports under HSN Code 13021920 have grown at 13.15% CAGR, reaching ₹37.73 Crore in FY 2024-25. ### HSN Code 13021920 contributes 0.08% of Sub-Chapter 1302 exports — ranked #14 Among the 29 HSN codes under Sub-Chapter 1302, HSN Code 13021920 ranks #14 by export value — accounting for 0.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.60% share (rank #8). ## Related HSN Codes in Sub-Chapter 1302 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 13021919: Vegetable extracts](https://busy.in/hsn/hsn-13021919/) | ₹4,381 Cr | | #2 | [HSN Code 13023239: Tamarind kernel powder](https://busy.in/hsn/hsn-13023239/) | ₹3,011 Cr | | #3 | [HSN Code 13023231: Guar gum chemically treated](https://busy.in/hsn/hsn-13023231/) | ₹550 Cr | | #4 | [HSN Code 13021990: Vegetable Saps/Extracts\| Other](https://busy.in/hsn/hsn-13021990/) | ₹309 Cr | | #5 | [HSN Code 13023910: Kappa carrageenan](https://busy.in/hsn/hsn-13023910/) | ₹152 Cr | | #6 | [HSN Code 13021918: Garcinia & Gamboge Extracts: Vegetable Saps & Extracts](https://busy.in/hsn/hsn-13021918/) | ₹73 Cr | | #7 | [HSN Code 13021916: Neem extracts, vegetable saps](https://busy.in/hsn/hsn-13021916/) | ₹66 Cr | | #8 | [HSN Code 13021930: Purified & Distilled CNSL (Cardanol): Vegetable Saps & Extracts](https://busy.in/hsn/hsn-13021930/) | ₹54 Cr | | #9 | [HSN Code 13023100: Agar-agar](https://busy.in/hsn/hsn-13023100/) | ₹29 Cr | | #10 | [HSN Code 13023290: Kappa Carrageenan](https://busy.in/hsn/hsn-13023290/) | ₹23 Cr | | #14 | HSN Code 13021920: Crude Cashew Shell Liquid (CNSL): Vegetable Saps & Extracts (this hsn code) | ₹7 Cr |