HSN Code for Cashew Nuts
The HSN code for cashew nuts falls under Heading 0801 in India.
The exact code depends on whether the cashew is supplied in shell, as whole kernels, broken kernels, or another shelled form.
Cashew nuts under HSN 0801 generally attract 5% GST.
What Is the HSN Code for Cashew Nuts?
The main HSN classification is:
0801 — Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled
Specific cashew-nut codes include:
- 08013100 – Cashew nuts, in shell
- 08013210 – Cashew kernel, broken
- 08013220 – Cashew kernel, whole
- 08013290 – Other shelled cashew nuts
Cashew Nuts HSN Code – Quick Summary
| Product Type | HSN Code | GST Rate |
|---|---|---|
| Cashew nuts in shell | 08013100 | 5% |
| Broken cashew kernels | 08013210 | 5% |
| Whole cashew kernels | 08013220 | 5% |
| Other shelled cashew nuts | 08013290 | 5% |
HSN Classification for Cashew Nuts
Cashew nuts fall under Chapter 08 — Edible fruit and nuts; peel of citrus fruit or melons.
The classification is mainly based on whether the cashew is:
- Still in its shell
- Shelled and whole
- Shelled and broken
- Another form of shelled cashew kernel
This means businesses should avoid using one residual code for every type of cashew nut.
GST Rate on Cashew Nuts
Cashew nuts under HSN 0801 generally attract 5% GST.
For an applicable intra-state supply:
- 2.5% CGST
- 2.5% SGST
For an applicable inter-state supply:
- 5% IGST
This rate applies to cashew nuts whether or not they are shelled or peeled.
Difference Between Whole and Broken Cashew Kernels
The tariff distinguishes whole and broken cashew kernels separately:
08013220 applies to whole cashew kernels.
08013210 applies to broken cashew kernels.
This distinction is useful for processors, wholesalers, exporters and retailers dealing in different cashew grades.
What About Cashew Nuts in Shell?
Cashew nuts that are still in their shell fall under:
08013100
This is different from the 080132 codes used for shelled cashew kernels.
Related HSN Codes
| HSN Code | Description |
| 0801 | Coconuts, Brazil nuts and cashew nuts |
| 08013100 | Cashew nuts, in shell |
| 08013210 | Cashew kernel, broken |
| 08013220 | Cashew kernel, whole |
| 08013290 | Other shelled cashew nuts |
FAQs About Cashew Nuts HSN Code
Is 08013290 the correct HSN code for all cashew nuts?
No. 08013290 is the residual code for other shelled cashew nuts. Whole kernels and broken kernels have their own specific codes.
Do whole and broken cashew kernels have different HSN codes?
Yes. Whole cashew kernels use 08013220, while broken cashew kernels use 08013210.
Are raw cashew nuts in shell classified differently?
Yes. Cashew nuts still in shell fall under 08013100.
Is the HSN written as 8013290 or 08013290?
The correct Indian tariff format is 08013290, including the leading zero.
Sources
- Central Board of Indirect Taxes and Customs (CBIC) — GST Goods and Services Rates for HSN 0801
- Ministry of Commerce & Industry, Government of India — Indian tariff classification for cashew nuts
- Government of India tariff schedules — HSN 08013100, 08013210, 08013220 and 08013290
Last Reviewed: 5 October 2026
The exact cashew-nut HSN depends on whether the product is in shell, whole kernel, broken kernel or another shelled form.
