Coconut HSN Code & GST Rate

The HSN code for coconut falls under Heading 0801 in India.

The exact HSN depends on the form of coconut. For example, fresh coconut may fall under 08011210 or 08011910 depending on its presentation, while dried coconut can fall under 08011220 or 08011920. Desiccated coconut is classified separately under 08011100.

Fresh and dried coconuts under the applicable 0801 classification generally attract Nil GST, while desiccated coconut attracts 5% GST.

What Is the HSN Code for Coconut?

The broad HSN heading for coconut is:

0801 — Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled

More specific coconut classifications include:

• 08011100 – Desiccated coconut

• 08011210 – Fresh coconut in the applicable inner-shell classification

• 08011220 – Dried coconut in the applicable inner-shell classification

• 08011290 – Other under this coconut subcategory

• 08011910 – Other fresh coconut

• 08011920 – Other dried coconut

• 08011990 – Other coconut

The exact code should be selected according to the form in which the coconut is supplied.

Coconut HSN Code – Quick Summary

CBIC currently treats fresh or dried coconuts under Heading 0801 as Nil-rated, while desiccated coconut falls in the 5% GST schedule.

Coconut HSN Code Details

Coconut falls under Chapter 08 of the HSN classification.

India’s current HS 2022 tariff schedule separately lists these coconut forms.

HSN Codes for Different Types of Coconut

The distinction between ordinary fresh/dried coconut and desiccated coconut is especially important because their GST treatment differs.

GST Rate on Coconut

The GST rate on coconut depends on the product form.

Fresh and Dried Coconut

CBIC states that coconuts, fresh or dried, whether or not shelled or peeled, under Heading 0801 attract Nil GST.

So, for ordinary fresh coconut or dried coconut:

GST Rate: Nil

Desiccated Coconut

Desiccated coconut under HSN 08011100 attracts:

5% GST

For an applicable intra-state supply:

• 2.5% CGST

• 2.5% SGST

For an applicable inter-state supply:

• 5% IGST

CBIC’s current rate schedule specifically lists desiccated coconuts under HSN 0801 at 5% GST.

What Is Included Under HSN 0801?

HSN 0801 broadly covers:

• Coconuts

• Brazil nuts

• Cashew nuts

These can be:

• Fresh

• Dried

• Shelled

• Peeled

Within the coconut category, separate subheadings distinguish desiccated coconut from other fresh or dried coconut products.

How to Choose the Correct HSN Code for Coconut

1. Identify the form of coconut

First check whether the coconut is:

• Fresh

• Dried

• Desiccated

• Supplied in an inner shell

• Supplied in another form

2. Distinguish desiccated coconut from ordinary dried coconut

This is important.

Desiccated coconut → 08011100

Ordinary dried coconut can fall under 08011220 or 08011920, depending on its form.

These should not automatically be treated as the same product.

3. Check whether the coconut is in the applicable inner-shell category

Current Indian tariff schedules distinguish coconut within the 080112 and 080119 groups.

For example:

• 08011210 – Fresh

• 08011220 – Dried

• 08011910 – Other fresh coconut

• 08011920 – Other dried coconut

4. Check whether the product is actually copra

CBIC clarifies that copra is excluded from Heading 0801.

Copra is the dried flesh of coconut used for extracting coconut oil and falls under a separate classification rather than ordinary coconut under 0801.

5. Check whether it is a processed coconut product

Coconut oil, coconut milk preparations, roasted coconut products and other processed items can have separate HSN classifications.

Do not use HSN 0801 simply because coconut is an ingredient.

How to Add Coconut HSN Code to an Invoice

When creating an invoice for coconut:

1. Enter the exact product name, such as Fresh Coconut or Desiccated Coconut.

2. Add the relevant HSN code.

3. Enter the quantity and taxable value.

4. Apply the applicable GST rate.

5. For Nil-rated coconut, record the item with the appropriate Nil GST treatment.

6. For desiccated coconut, apply 5% GST.

7. Include all other required invoice details.

Example Invoice Entries

Related HSN Codes

Coconut oil and copra should therefore not be classified as ordinary coconut under 0801.

Find Coconut HSN Codes with myBillBook

Using the correct HSN code helps coconut traders, wholesalers, retailers and food businesses apply the appropriate GST treatment and maintain accurate invoices.

With myBillBook‘s HSN Code Finder, you can search using the product name or description and identify the relevant HSN while creating GST invoices.

Sources

• Central Board of Indirect Taxes and Customs (CBIC) — GST Goods and Services Rates for HSN 0801

• CBIC GST Rates FAQ — GST treatment of fresh/dried coconut and exclusion of copra

• Ministry of Commerce & Industry, Government of India — HS 2022 tariff classification for coconuts

• Government of India tariff schedules — 08011100, 08011210, 08011220, 08011910 and 08011920

Last Reviewed: 30 September 2026

The GST treatment differs between ordinary fresh/dried coconut and desiccated coconut. Processed coconut products, copra and coconut oil may require separate classifications.