GST rates and HSN code for Cashew.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Edible fruit and nuts; peel of citrus fruit or melons | Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dried, Whether Or Not Shelledor Peeledcashew Nuts Shelled Cashew Kernel, Broken | 08013210 | 5% | – | 01/07/2017 | – |
| Coconuts, Brazil Nuts And Cashew Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled – Coconuts: (Cashew Nuts) | 0801 | 5% | – | 01/07/2017 | – | |
| Coconuts, Brazil Nuts And Cashew Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled – Coconuts: (Coconuts And Brazil Nuts) | 0801 | 0% | – | 01/07/2017 | – | |
| Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dried, Whether Or Not Shelledor Peeledcashew Nuts Shelled Other | 08013290 | 5% | – | 01/07/2017 | – | |
| Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dried, Whether Or Not Shelledor Peeled Coconuts : Desiccated | 08011100 | 5% | – | 01/07/2017 | – | |
| Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dried, Whether Or Not Shelledor Peeled Other : Dried | 08011920 | 12% | – | 01/07/2017 | – | |
| Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dried, Whether Or Not Shelledor Peeledbrazil Nuts : In Shell | 08012100 | 12% | – | 01/07/2017 | – | |
| Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dried, Whether Or Not Shelledor Peeled Coconuts –In The Inner Shell (Endocarp)—Other | 08011290 | 12% | – | 01/07/2017 | – | |
| Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dried, Whether Or Not Shelledor Peeled Coconuts –In The Inner Shell (Endocarp): —Fresh | 08011210 | Nil | – | 01/07/2017 | – | |
| Coconuts, Brazil Nuts And Cashew Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled – Coconuts: (Coconuts) | 0801 | 5% | – | 01/07/2017 | – | |
| Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dried, Whether Or Not Shelledor Peeled Other : Other | 08011990 | 12% | – | 01/07/2017 | – | |
| Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dried, Whether Or Not Shelledor Peeledcashew Nuts Shelled Shelled : Cashew Kernel, Whole | 08013220 | 5% | – | 01/07/2017 | – | |
| Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dried, Whether Or Not Shelledor Peeledbrazil Nuts : Shelled | 08012200 | 12% | – | 01/07/2017 | – | |
| Coconuts, Brazil Nuts And Cashew Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled – Coconuts:(Brazil Nuts) | 0801 | 12% | – | 01/07/2017 | – | |
| Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dried, Whether Or Not Shelledor Peeled Coconuts –In The Inner Shell —Dried | 08011220 | 12% | – | 01/07/2017 | – | |
| Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dried, Whether Or Not Shelledor Peeled Other : Fresh | 08011910 | Nil | – | 01/07/2017 | – | |
| Tin and articles thereof | Cashew Nuts | 8013 | 0 | – | 01/07/2017 | – |
| Lac; gums, resins and other vegetable saps and extracts | Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Other : Cashew Shell Liquid (Cnsl), Crude | 13021920 | 18% | – | 01/07/2017 | – |
Cashew nuts, those creamy, kidney-shaped delights, are more than just a tasty snack; they’re a significant commodity in global trade. For anyone involved in their import, export, or sale, knowing the correct Harmonized System of Nomenclature (HSN) code is as essential as ensuring their quality. This code dictates their classification for customs and Goods and Services Tax (GST) purposes.
The HSN system classifies cashews primarily under Chapter 08: “Edible fruit and nuts; peel of citrus fruit or melons.” Within this chapter, the primary HSN code for cashew nuts is 0801. This broad category covers “Coconuts, Brazil Nuts And Cashew Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled.”
However, the classification gets more specific depending on the cashew’s form:
It’s important to note that the data also shows a broader HSN 0801 for “Coconuts, Brazil Nuts And Cashew Nuts” which indicates the general grouping.
For shelled cashew nuts, whether broken (08013210), whole (08013220), or other shelled (08013290), the Goods and Services Tax (GST) rate is 5%. This rate has been consistently applied since July 1, 2017. This lower rate makes cashews an affordable choice for consumers and ensures a favorable tax environment for businesses dealing in processed cashew kernels.
Keep in mind that while the nuts themselves have a 5% GST, other related products like “Cashew Shell Liquid (CNSL), Crude” fall under a different HSN (13021920) and attract a higher GST rate of 18%, also effective from July 1, 2017. This highlights the importance of precise classification based on the product’s form and processing.
Understanding these HSN codes and their corresponding GST rates is crucial for accurate invoicing, tax compliance, and smooth operations within the cashew industry.
The primary HSN Chapter for cashew nuts is Chapter 08, covering “Edible fruit and nuts; peel of citrus fruit or melons.”
The HSN code for shelled cashew kernel, broken is 08013210.
The HSN code for whole shelled cashew kernels is 08013220.
Different HSN codes help in precise classification for trade and taxation purposes, distinguishing between various forms of the product.
HSN 0801 covers “Coconuts, Brazil Nuts And Cashew Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled,” indicating both fresh and dried forms are generally covered.
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