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Verified Category: Fruits & Nuts

HSN Code 0802

Dried areca nuts, whether or not shelled or peeled; Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts

Current GST Rate
5%
Verified ✓
Rate noteRate varies within this heading — 0%: Other nuts, fresh such as Almonds, Hazelnuts or…; 5%: Dried areca nuts, whether or not shelled or peeled;…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 0802 specifically identifies dried areca nuts, whether or not shelled or peeled; other nuts, dried, whether or not shelled or peeled, such as almonds, hazelnuts for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 2.5% + SGST 2.5%
Inter-State Split
IGST 5%

Compliance Check-list

  • Mention HSN 0802 on all Tax Invoices for dried areca nuts, whether or not shelled or peeled; other nuts, dried, whether or not shelled or peeled, such as almonds, hazelnuts
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 0802

"Classifying dried areca nuts, whether or not shelled or peeled; other nuts, dried, whether or not shelled or peeled, such as almonds, hazelnuts correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Fruits & Nuts category. AasanKhata automatically monitors these shifts for you."