GST rate and HSN code for cashew
GST on cashew (kaju) is 5% (HSN 0801) from 22 September 2025 for plain cashew nuts, shelled or not. Roasted, salted or masala cashew is a prepared nut under HSN 2008, which moved from 12% to 5%. So every kind of kaju a kirana or dry fruit shop sells is now 5%.
HSN code and GST rate for cashew
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Plain cashew nuts (raw, shelled or not) | 0801 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 22 |
| Roasted, salted or masala cashew | 2008 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 132 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Cashew nuts, whether or not shelled or peeled”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Roasted, salted or masala cashew | 12% | 5% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Print 0801 for plain kaju and 2008 for roasted, salted or masala kaju.
- Keep separate item codes; the rate is the same but the HSN summary is not.
- Kaju katli is a sweet (2106), not cashew.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Charging 12% on roasted cashew after September 2025.
- Billing kaju katli or kaju pista roll as 0801.
- Treating broken cashew (tukda) differently. It is still cashew under 0801.
Put the right HSN and GST on every bill
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Questions about GST on cashew
What is the GST on roasted and salted cashew?
5% under 2008 (Schedule I, S. No. 132), down from 12% (PIB, Annexure I).
Is cashew in shell taxed?
Yes, at 5%. The entry says 'whether or not shelled or peeled'.
What GST applies to kaju katli?
Kaju katli is a sweetmeat under 2106 at 5%. See the sweets page.
More items in HSN chapter 08 and kirana and grocery staples
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.