HSN Code 08027000 -- – Other nuts, fresh or dried, whether or not shelled or peeled – kola nuts (cola s (GST Rate 5%)

HSN Code 08027000

Other nuts, fresh or dried, whether or not shelled or peeled - kola nuts (cola spp.)

HSN08027000

Other nuts, fresh or dried, whether or not shelled or peeled - kola nuts (cola spp.)

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 0802
Subheading: 080270
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Other nuts, fresh or dried, whether or not shelled or peeled - kola nuts (cola s. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 08027000?
HSN Code 08027000 is the official Harmonized System of Nomenclature code for Other nuts, fresh or dried, whether or not shelled or peeled - kola nuts (cola spp.), as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 08027000?
HSN Code 08027000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 08027000 belong to?
HSN Code 08027000 falls under Chapter 08 -- Edible fruits and nuts of the GST tariff.
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