Almond HSN Code

Almond HSN Code: Cracking the Nutty World of GST

Almonds, a popular and nutritious dry fruit, are a common item in households and the food industry. For anyone dealing with almonds in India, understanding their Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) compliance. The HSN code, an internationally recognized system for classifying goods, ensures uniformity in taxation.

Almonds primarily fall under HSN Chapter 08: “Edible fruit and nuts; peel of citrus fruit or melons.” Within this chapter, the specific classification for almonds is HSN 0802. However, the GST rate on almonds can vary depending on whether they are shelled or in-shell, and also on their processing.

Historically, the GST rates for almonds have seen revisions. While “Other Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled – Almonds” could have been at 0% initially, later revisions set the rates at 5% or 12%. For instance, “Shelled” almonds (HSN 08021200) are commonly subject to a 12% GST rate, and “In Shell” almonds (HSN 08021100) are often subject to a 5% GST rate. It’s important to note that processed almonds (like roasted, salted, or flavored) may fall under different HSN codes or higher GST slabs due to value addition. Always refer to the most recent GST notifications for the precise and current rates.