GoodsHSN 0802
Dried areca nuts, whether or not shelled or peeled; Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts, chestnuts (singhada), Walnuts, whether or not shelled — GST rate 5%
5%GST
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 0802 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, dried areca nuts, whether or not shelled or peeled; other nuts, dried, whether or not shelled or peeled, such as almonds, hazelnuts or filberts (corylus spp.), chestnuts (castanea spp.), pistachios, macadamia nuts, kola nuts (cola spp.), pine nuts, chestnuts (singhada), walnuts, whether or not shelled classified under HSN 0802 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST.