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Key Highlights
- Almonds, and other dry fruits or nuts, are eaten raw or in their natural form and are taxed under a lower GST rate of 5%, making them more affordable for the masses.
- Roasted, salted, and flavoured nuts are processed foods and are taxed at 12% GST, making them slightly pricier than their unprocessed versions.
- Nut butters/fresh cream spread, jams/cashew spread, etc. are charged at 12%-18% GST bet under processed food.
- Accurate almond HSN Code classification is very vital for a company so that the GST is levied.
Dry fruits and nuts like almonds, cashews, walnuts, and hazelnuts are typically eaten as a snack as well as used in the preparation of food items. Accordingly, different kinds of nuts fall under HSN Codes 0801, 0802, and 0803; subject to different GST rates based on whether they are shelled or unshelled, roasted, or salted in nature.Companies involved in the business of dry fruits and nuts, thus, need to classify their products under the correct almond HSN Code and levy the proper GST to prevent penalties. Let's learn more about it. Also Read - Find out how to download the GST certificate from the portal
GST Rates for Almonds and Other Nuts
Nuts falling under HSN Codes 0801 to 0803, their GST rates differ depending on the processing, packaging, and kind. Their HSN codes and GST rates are as follows:
| HSN Codes | Export and Import HSN Codes | Products Description | Rates (%) |
| 08 | No Export and Import HSN Codes Prescribed | Dried breadfruit-peeled or shelled | 5% |
| 0801 | 08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290 | Cashew nuts, shelled or peeled, added as a whole | 5% |
| 0801 | 08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290 | Dried Brazil nuts, with or without shells or peels | 12% |
| 0801 | 08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290 | Fresh or dried coconuts, with or without shells or peels | NIL |
| 0801 | 08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290 | Fresh Brazil nuts, with or without shells or peels | NIL |
| 0802 | 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000 | Either shelled or peeled dried areca nuts | 5% |
| 0802 | 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000 | Singhara, or dried chestnuts, with or without shells | 5% |
| 0802 | 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000 | Other dried nuts are shelled or peeled, including almonds, filberts or hazelnuts, chestnuts, pistachios, macadamia nuts, and kola nuts [apart from dry areca nuts] | 12% |
| 0802 | 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000 | Other nuts Other fresh nuts including almonds, walnuts, chestnuts, macadamia nuts, kola nuts, filberts, pistachios, and areca nuts, whether or not they are shelled or peeled | NIL |
| 0802 | 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000 | Shelled and unshelled walnuts | 5% |
| 0803 | 08031010, 08031090, 08039010, 08039090 | Fresh and dried bananas, including plantains | NIL |
| 0804 | 08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090 | Dried and sliced mangoes | 5% |
| 0804 | 08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090 | Mangosteens, figs, pineapples, avocados, guavas, dates (hard or soft), and dried | 12% |
| 0804 | 08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090 | Fresh mangoes, mangosteen, dates, figs, pineapples, avocados, and guavas. | NIL |
| 0805 | 08051000, 08052000, 08054000, 08055000, 08059000 | Citrus fruits of oranges, tangerines, Satsuma, and mandarins, hybrids, clementine, and Wilkin; grapefruit, also known as pomelo; fresh lemon (Citrus limon, Citrus limonum); and limes (Citrus aurantifolia, Citrus latifolia). | NIL |
| 0806 | 08061000, 08062010, 08062090 | Dried grapes or dried raisins | 5% |
| 0806 | 08061000, 08062010, 08062090 | Fresh grapes | NIL |
| 0807 | 08071100, 08071900, 08072000 | Papayas and melons like watermelons | NIL |
| 0808 | 08081000, 08083000, 08084000 | Fresh quinces, pears, and apples. | NIL |
| 0809 | 08091000, 08092100, 08092900, 08093000, 08094000 | Fresh sloes, plums, cherries, peaches (including nectarines), and apricots. | NIL |
| 0810 | 08101000, 08102000, 08103000, 08104000, 08105000, 08106000, 08107000, 08109010, 08109020, 08109030, 08109040, 08109050, 08109060, 08109090 | Fresh kiwifruit, durians, persimmons, pomegranates, tamarind, sapota, custard-apple, mulberry, loganberry, black, white, or red currants, gooseberry, cranberry, blueberry, and similar fruits of the genus Vaccinium may be included. | NIL |
| 0811 | 08111010, 08111020, 08111090, 08112010, 08112020, 08112090, 08119010, 08119090 | Nuts and fruits that are raw and boiled or steamed in water or frozen, regardless of added sugar or sweetener or not. | 5% |
| 0812 | 08121000, 08129010, 08129090 | Fruit and nuts are preserved for short periods (for example, using sulfur dioxide gas, brine, sulfur water, or other preservative treatment) but are not immediately fit for consumption. | 5% |
| 0813 | 08131000, 08132000, 08133000, 08134010, 08134020, 08134090, 08135010, 08135020 | Dried tamarind. | 5% |
| 0813 | 08131000, 08132000, 08133000, 08134010, 08134020, 08134090, 08135010, 08135020 | Mixed nuts or dried fruits from Chapter 8 (except dried tamarind and dried chestnut (singhara), whether or not they are shelled or peeled); other dried fruit other than heading 0801 to 0806 | 12% |
| 0814 | 08140000 | Freshly picked melons (including watermelons) or citrus fruit peel. | NIL |
| 0814 | 08140000 | Pulp or peel of young bark of melons (including watermelons) or citrus fruits that have been freezing, dried, or temporarily preserved in brine, sulfur water, or other preservative solutions. | 5% |
Also Read - Find out about ineligible Input Tax Credit under GST
Know the HSN Codes and GST Rates for Efficient Tax Returns
Understanding GST rates as well as HSN codes for almonds and other nuts is a necessity for traders, retailers, and consumers alike. Raw nuts like almonds, cashews, and walnuts attract 5% GST, processed/flavoured nuts attract 12%, while nut-based spreads have 18% GST.Businesses need to adopt the right almond HSN code for the correct filing of GST and maintain tax compliance. You should always check the official GST portal for the latest regulations on GST.For GST computation, you can use the GST calculator , which is an online tool. It helps you to calculate your GST liability and prepare your returns with ease.
The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.
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