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GST Rates and HSN Code 0801 for Coconuts, Brazil Nuts, Cashew Nuts

Vikash

• 3 min read
GST Rates and HSN Code 0801 for Coconuts, Brazil Nuts, Cashew Nuts

What is HSN Code 0801?

HSN code 0801 is used for classifying “Coconuts, Brazil Nuts, and Cashew Nuts, fresh or dried, whether or not shelled or peeled” in the GST system.This category includes all forms of these nuts: whole, shelled, desiccated, in shell, or dried. The coconuts hsn code also covers inner shells (endocarp), broken pieces, or fresh kernel—making it the definitive code for coconut and nut products in India.​

GST Rates & Exemptions for HSN Code 0801

The 0801 hsn code gst rate is typically 5% or 12%, depending on the specific type and processing. For most basic forms (fresh/dried, raw, bulk), GST is 5%. Some processed, value-added, or special grades may face a 12% slab.​

Key GST points (2025):

  • 0% GST: Some unprocessed coconuts under certain conditions (e.g., loose or local produce)
  • 5% GST: Most raw coconuts, fresh kernels, dried or desiccated coconut (basic grade), Brazil nuts, plain cashew nuts (general trade)
  • 12% GST: Processed, cleaned, packed, or value-added coconut, Brazil nut, or cashew nut products

Table Notes

  • Always select the correct 8-digit classification for accurate GST invoicing and ITC claims.
  • GST rates apply to the product form: fresh, dried, desiccated, shelled, in shell, or processed kernel.
  • Desiccated coconut is now at 5%, not 12%, after notification updates.

GST Rates Applicable Under 0801

Description

HSN Code

GST Rate (%)

Notes

Coconuts (fresh, dried, shelled or not)

0801

5 / 12 / 0

General bulk trade and basic forms—5%

Desiccated coconut

08011100

5

Edible and bakery use

Coconuts in inner shell (fresh/dried/other)

08011210–90

5

All raw or minimally-processed forms

Coconuts, other forms (fresh/dried/other)

08011910–90

5

Includes fragments, broken kernels

Brazil nuts, in shell or shelled

08012100/2200

5/12

5% for raw; 12% if specially processed

Cashew nuts, shelled kernel, broken or whole

08013210–20

5 / 12

Broken/whole; mostly 5% for B2B, 12% for value-added retail

All other nut forms under 0801

0801990

5 / 12

Processed/packaged: 12%; bulk: 5%

(Refer to CBIC/ICAI notifications for up-to-date rates on specific product forms.).​

What’s Included in HSN 0801 Nut Category?

HSN code 0801 covers:

  • Fresh or dried coconuts (whole, inner shell/endocarp, kernel, broken pieces)
  • Desiccated coconut for food and bakery
  • Brazil nuts and all forms of cashew nuts (in shell, shelled, kernel, whole, broken)
  • All minor, processed, or split nut grades for B2B and retail

These nuts are widely traded across FMCG, export, retail, and processed food supply chains.

Key Exemptions Under GST for 0801

  • 0% GST for certain unprocessed coconuts (sold by farmers or in local mandis without retail packaging—per notification)
  • No GST exemption for processed nuts, desiccated coconut, or packaged kernels—minimum GST is 5%
  • Value-added, cleaned, or specialty nuts for retail/exports often attract 12%

Input Tax Credit (ITC) Rules for Nuts and Coconuts

ITC can be claimed for all GST paid under HSN code 0801 if:

  • Used in taxable output (food processing, packaged food, export, retail trade)
  • Supplier and purchaser are both GST registered
  • Invoices carry accurate HSN coding, GST number, and product breakdown

No ITC for:

  • Direct retail or consumption without further taxable output
  • Supplies where GST is not properly charged (exempt, local sale)

Example:A coconut oil manufacturer buys desiccated coconut (08011100) at 5% GST. Full input tax credit is available when the final oil is GST-liable.​

GST on Coconuts & Nuts: Practical Scenarios

  1. Retailers/traders: Buy fresh coconut (08011910) at 5% GST for re-sale.
  2. Packagers/processors: Purchase shelled cashew kernels (08013220) at 5%, pack for retail (12%).
  3. Food exporters: Source desiccated coconut at 5% GST, claim ITC, zero-rated on export.

Common Mistakes in Nut GST Filing

  • Using a generic “dried fruit” or “other nut” HSN instead of the correct 0801 code.
  • Charging 12% GST on basic nuts/coconut, which should be billed at 5% in bulk/raw form.
  • Not listing full HSN/sub-code on invoice, risking ITC issues for buyers.
  • Failing to claim 0%/5% slab for local or farmer market produce.

Conclusion

The coconuts hsn code (0801) standardizes the GST treatment for all major nut products, including coconut, Brazil nuts, and cashew nuts, across India.The 0801 hsn code gst rate is usually 5% for basic nuts and coconut products, with specialty retail/processed nuts at 12%.Always use exact HSN coding, invoice clearly, and claim ITC on all eligible trade to optimize GST compliance in 2025.​

Also check

Medicine HSN Code and GST rate
Rice HSN Code and GST Rate

FAQs: HSN Code 0801 & GST for Coconuts, Nuts

What is HSN code 0801?

It covers all coconuts, Brazil nuts, and cashew nuts (fresh, dried, shelled, desiccated), raw or minimally processed.

What is the coconuts hsn code gst rate?

Fresh, dried, or desiccated coconuts are taxed at 5% GST unless sold unprocessed/direct.

Can I claim input tax credit on coconut/cashew purchases?

Yes, for GST-registered businesses using these goods in taxable supplies.

Do Brazil nuts and cashew nuts have different GST rates?

Standard is 5% for raw/bulk; 12% for value-added (cleaned, packed, retail).

Are local/farmer coconuts GST-exempt?

Yes, if unprocessed and directly sold (0% as per notification), otherwise 5%+GST applies.