HSN code 8023 falls under Chapter 80 of the Indian Customs Tariff, which pertains to Tin and Articles Thereof. However, this specific 4-digit heading, 8023, is uniquely assigned to 'Walnuts'. This classification is vital for importers, exporters, and domestic traders dealing with this specific dry fruit. Accurate classification under HSN 8023 ensures correct customs duties and Goods and Services Tax (GST) application. Buyers and sellers in the food and agricultural sectors, along with accountants and Customs House Agents (CHAs), must be familiar with this code for compliance. While MetaleMart is a premier industrial metals marketplace, understanding diverse HSN codes like 8023 highlights the complexity of Indian trade classification.
What HSN 8023 Covers
HSN code 8023 specifically covers 'Walnuts' in their natural form. This includes walnuts that are either in their shell or have been shelled. The classification applies whether the walnuts are fresh, dried, or simply processed to remove the outer shell, making them ready for direct consumption or use in culinary preparations. This code is essential for import and export documentation, ensuring that the correct tariff and GST are applied. Any form of walnut, from whole nuts in the shell to shelled kernels, falls under this heading. It's important to distinguish this from processed walnut products like walnut oil, flour, or pieces incorporated into confectionery, which would typically be classified under different HSN codes (e.g., Chapter 15 for oils, or Chapter 20 for prepared fruits and nuts).
Exclusions from HSN 8023:
- Walnut oil (usually HSN 1518 or similar).
- Walnut paste or flour.
- Food preparations containing walnuts (e.g., biscuits, cakes, or confectionery falling under Chapter 19 or 21).
- Walnut shell powder or derived products not for direct consumption.
Accurate classification under HSN 8023 is critical for compliance within the Indian trade framework.
Common Materials & Grades
- Walnuts (in-shell): The natural, whole walnut as harvested.
- Walnuts (shelled): Processed walnuts with the shell removed, ready for consumption or further use.
- Walnut Kernels: The edible part of the walnut, often graded by size and quality (e.g., Halves, Quarters).
Note: MetaleMart specializes in industrial metals and does not trade in HSN 8023 classified items like walnuts.
Trade Names & Synonyms
- Akhrot (Hindi)
- Walnut Kernels
- Shelled Walnuts
- In-shell Walnuts
- Persian Walnut
- English Walnut
Note: MetaleMart does not deal in these items.
Typical Industrial Uses
- Direct Culinary Consumption
- Baking and Confectionery
- NutRoasting Industry
- Snack Food Production
- Oil Extraction (though oil falls under a different HSN)
- Nutritional Supplements
Note: MetaleMart's focus is on industrial metals, not agricultural products like walnuts classified under HSN 8023.
GST Rate (Indicative)
HSN 8023, covering walnuts, generally falls under the 18% GST slab for edible nuts and dry fruits. However, rates are subject to change and specific conditions outlined by the CBIC. Always verify the latest GST notification before any transaction.
Related HSN Codes
- HSN 8015: Other nuts, including ground-nuts, Brazil nuts, cashewnuts, almonds, pistachios.
- HSN 0802: Other fruits with hard shell.
- HSN 2008: Fruit, nuts and edible parts of plants, otherwise prepared or preserved.
- HSN 0801: Coconuts, Brazil nuts and cashewnuts, fresh or dried, whether or not shelled or peeled.
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Frequently Asked Questions about HSN 8023
Does HSN 8023 cover walnut oil?
HSN 8023 specifically covers walnuts in their natural state or dried form. If walnuts are processed into oil, flour, or other derivatives, they would typically fall under different HSN codes related to edible oils or processed food items. Always verify with customs or a CHA for specific product classifications.
What is the typical GST rate for HSN 8023?
While HSN 8023 deals with walnuts, the GST rate can vary. Typically, edible nuts are subject to an 18% GST rate, but it’s crucial to consult the latest notifications on the CBIC portal or a tax professional, as rates can change or have specific exemptions.
Does MetaleMart offer products under HSN 8023?
HSN 8023 is for walnuts. It's important to note that MetaleMart, being an industrial metals marketplace, does not trade in walnuts or any agricultural commodities. Our catalog includes various grades and shapes of metals like Mild Steel, Stainless Steel, Aluminium, Copper, Brass, and more.
Why is precise HSN classification important for HSN 8023?
The correct HSN code for classification is crucial for accurate customs duty and GST assessment. Incorrect classification can lead to penalties. For HSN 8023 (Walnuts), ensure the product is indeed walnuts and not a related but different item. Consulting a Customs House Agent (CHA) is recommended for complex cases.