HSN code 0801 is the Customs Tariff heading for coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled, in Chapter 8 (Edible fruit and nuts; peel of citrus fruit or melons). Goods of this heading are taxed at nil or 5%, depending on the exact description: 3 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate) or 10/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 0801
These are the entries of the current GST rate notifications whose column (2) names heading 0801 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 0801 | Cashew nuts, whether or not shelled or peeled, desiccated coconuts; Brazil nuts, dried, whether or not Shelled or Peeled | 5% | 9/2025-CT(R), Schedule I, S. No. 22 |
| 0801 | Coconuts, fresh or dried, whether or not shelled or peeled | Nil (0%) | 10/2025-CT(R), S. No. 43 |
| 0801 | Brazil nuts, fresh, whether or not shelled or peeled | Nil (0%) | 10/2025-CT(R), S. No. 44 |
Goods of heading 0801 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
Chapter 8 entries that can also apply
These entries name the whole of Chapter 8 in column (2), so they reach every heading of the chapter, including 0801, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 08 | Dried makhana, whether or not shelled or peeled pre-packaged and labelled | 5% | 9/2025-CT(R), Schedule I, S. No. 25 |
| 08 | Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled | Nil (0%) | 10/2025-CT(R), S. No. 42 |
CGST, SGST and IGST split for HSN 0801
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
| 5% | 2.5% | 2.5% | 5% |
Worked example: a ₹1,000 sale under HSN 0801
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
- At 5%: 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.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 0801
Heading 0801 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
What "pre-packaged and labelled" means
Several entries for heading 0801 turn on whether the goods are "pre-packaged and labelled". The Explanation to Notification 9/2025-Central Tax (Rate) defines this as commodities intended for retail sale, containing not more than 25 kg or 25 litre, which are "pre-packed" under the Legal Metrology Act, 2009 and whose package or label must carry the declarations required by that Act and its rules. The same goods sold loose, or in a pack above 25 kg or 25 litre, are outside that wording and fall under whichever other entry describes them.
Billing nil-rated goods of HSN 0801
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 0801 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (0801) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 0801 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Common products under HSN 0801
Other headings in Chapter 8
Chapter 8 of the Customs Tariff is Edible fruit and nuts; peel of citrus fruit or melons. This list has 14 of its headings, each with its own page. See all Chapter 8 headings.
- HSN 0802: Other nuts, fresh or dried (nil or 5%)
- HSN 0803: Bananas, including plantains (nil)
- HSN 0804: Dates, figs, pineapples, avocados (nil or 5%)
- HSN 0805: Citrus fruit, fresh or dried (nil or 5%)
- HSN 0806: Grapes, fresh or dried (nil or 5%)
- HSN 0807: Melons and papaws, fresh (nil)
- HSN 0808: Apples, pears and quinces, fresh (nil)
- HSN 0809: Apricots, cherries, peaches (nil)
- HSN 0810: Other fruit, fresh (nil)
- HSN 0811: Fruit and nuts (5%)
- HSN 0812: Provisionally preserved fruit, nuts (5%)
- HSN 0813: Fruit, dried (nil or 5%)