The HSN code for cashew nuts is 0801. GST is 5%: 2.5% CGST + 2.5% SGST within a state, or 5% IGST to another state. Dried cashew is 5%; fresh coconuts are nil, and roasted or salted cashew falls under 2008, also 5%.
HSN code and GST rate for cashew nuts
| Item | Cashew nuts |
|---|---|
| HSN heading | 0801 |
| Description | Cashew nuts, whether or not shelled or peeled; desiccated coconut; Brazil nuts, dried |
| GST rate | 5% |
| Same state | 2.5% CGST + 2.5% SGST |
| Other state | 5% IGST |
Dried cashew is 5%; fresh coconuts are nil, and roasted or salted cashew falls under 2008, also 5%.
Example: GST on a ₹1,000 sale of cashew nuts
Taxable value ₹1,000.00. Within your state: CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state: IGST ₹50.00, the same total.
How to show it on your invoice
Write the HSN code against each item line: at least 4 digits (0801) if your turnover in the previous year was up to ₹5 crore, 6 digits above that. Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. A GST invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the taxable value and the tax for each rate. Make one in a minute with the free GST invoice generator, or keep billing in FundRaksha Book, which fills the HSN and splits the tax for you.