Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. Chapter 8: Edible fruit and nuts; peel of citrus fruit or melons.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 0801 | Cashew nuts, whether or not shelled or peeled, desiccated coconuts; Brazil nuts, dried, whether or not Shelled or Peeled Notification 9/2025-CT(R), Schedule I, S.No. 22 |
| Nil | 0801 | Coconuts, fresh or dried, whether or not shelled or peeled Notification 10/2025-CT(R), S.No. 43 |
| Nil | 0801 | Brazil nuts, fresh, whether or not shelled or peeled Notification 10/2025-CT(R), S.No. 44 |
| Entries for the whole of Chapter 8 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 08 | Dried makhana, whether or not shelled or peeled pre-packaged and labelled Notification 9/2025-CT(R), Schedule I, S.No. 25 |
| Nil | 08 | Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled Notification 10/2025-CT(R), S.No. 42 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 0801 in the GSTN HSN master (20 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 0801 11 | DESICCATED | – | |
| 0801 11 00 | DESICCATED | – | Save |
| 0801 12 | IN THE INNER SHELL (ENDOCARP) : | – | |
| 0801 12 10 | FRESH | – | Save |
| 0801 12 20 | DRIED | – | Save |
| 0801 12 90 | OTHER | – | Save |
| 0801 19 | OTHER: | – | |
| 0801 19 10 | FRESH | – | Save |
| 0801 19 20 | DRIED | – | Save |
| 0801 19 90 | OTHER | – | Save |
| 0801 21 | IN SHELL | – | |
| 0801 21 00 | IN SHELL | – | Save |
| 0801 22 | SHELLED | – | |
| 0801 22 00 | SHELLED | – | Save |
| 0801 31 | IN SHELL | – | |
| 0801 31 00 | In shell | – | Save |
| 0801 32 | SHELLED : | – | |
| 0801 32 10 | CASHEW KERNEL, BROKEN | – | Save |
| 0801 32 20 | CASHEW KERNEL, WHOLE | – | Save |
| 0801 32 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (0801) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
