--- title: "HSN Code for Other Coral and Similar Materials | HSN 05080090 GST Rate" description: "Find HSN and GST Rates for 05080090 related to Other Coral and Similar Materials with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-05080090/" --- # HSN Code 05080090: Other Coral and Similar Materials - [Section 01: Guide to HSN Section 01](https://busy.in/hsn/section-01/) - [Chapter 05: Other Products of Animal Origin](https://busy.in/hsn/chapter-05/) - [Sub-chapter 0508: Coral, shells & cuttle-bone, powder](https://busy.in/hsn/sub-chapter-0508/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 5080090 ? It includes Other Coral and Similar Materials ### Does packaging or labelling change the GST for Other Coral and Similar Materials? For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil. ### Do e‑way bill and e‑invoice apply for Other Coral and Similar Materials? Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How much GST applies to Other Coral and Similar Materials? Under HSN 05080090, Other Coral and Similar Materials attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### How should mixed supplies be billed when Other Coral and Similar Materials is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Coral and Similar Materials; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other Coral and Similar Materials? If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Other Coral and Similar Materials? Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 05080090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (−59.05% YoY) — 0.0001% of India's total exports - Imports: ₹2 Cr (−19.76% YoY) — 0.0000% of India's total imports - Trade balance: ₹1 Cr (Surplus); surplus rank #4374 of 12657 HSN codes - Share of Sub-Chapter 0508: 10.06% of its exports; import side 3.64% - Rank within Sub-Chapter 0508: #3 of 6 by export value; import-side #5 ### Key metrics - Export CAGR: 35.74% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7047 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +209.09% in FY 2019-20 - Contribution to Sub-Ch. 0508: 10.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 05080090 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 0508 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0508 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 2.77% | < ₹1 Crore | 0.0000% | — | 1.72% | −0.22 | #8108 | | FY 2019-20 | 1.70 | 0.0001% | +209.09% | 6.25% | 2.15 | 0.0001% | +179.22% | 6.43% | −0.45 | #7095 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −50.00% | 2.46% | < ₹1 Crore | 0.0000% | −67.44% | 3.48% | +0.15 | #7794 | | FY 2021-22 | 2.34 | 0.0001% | +175.29% | 5.99% | < ₹1 Crore | 0.0000% | +40.00% | 2.88% | +1.36 | #7162 | | FY 2022-23 | 6.12 | 0.0002% | +161.54% | 15.43% | 1.54 | 0.0000% | +57.14% | 3.48% | +4.58 | #6234 | | FY 2023-24 | 8.40 | 0.0002% | +37.25% | 20.22% | 2.53 | 0.0000% | +64.29% | 5.05% | +5.87 | #5944 | | FY 2024-25 | 3.44 | 0.0001% | −59.05% | 10.06% | 2.03 | 0.0000% | −19.76% | 3.64% | +1.41 | #7047 | - CAGR (7-year): exports 35.74%/yr, imports 17.54%/yr (consistently Surplus) ## Key trade insights: HSN Code 05080090 export-import analysis ### Consistent export growth: 35.74% CAGR over 7 years India's exports under HSN Code 05080090 have grown at a compound annual rate of 35.74% over 7 fiscal years, rising from ₹0.55 Crore in FY 2018-19 to ₹3.44 Crore in FY 2024-25. ### HSN Code 05080090 ranked #7047 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 05080090 ranks #7047 out of 12657 HSN codes by total export value. Within Sub-Chapter 0508, it ranks #3 of 6. By trade surplus, it ranks #4374 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 05080090 exports The strongest single-year export movement for HSN Code 05080090 was recorded in FY 2019-20, when exports surged by 209.09% over the prior year. ### India maintains a trade surplus of ₹1.41 Crore in HSN Code 05080090 goods In FY 2024-25, India's exports of ₹3.44 Cr exceeded imports of ₹2.03 Cr, resulting in a trade surplus of ₹1.41 Crore — ranking #4374 of 12657 by surplus magnitude. ### Import growth of 17.54% CAGR signals rising demand for Other Coral and Similar Materials India's imports under HSN Code 05080090 have grown at 17.54% CAGR, reaching ₹2.03 Crore in FY 2024-25. ### HSN Code 05080090 contributes 10.06% of Sub-Chapter 0508 exports — ranked #3 Among the 6 HSN codes under Sub-Chapter 0508, HSN Code 05080090 ranks #3 by export value — accounting for 10.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.64% share (rank #5). ## Related HSN Codes in Sub-Chapter 0508 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 05080040: Cuttlefish Bones](https://busy.in/hsn/hsn-05080040/) | ₹25 Cr | | #2 | [HSN Code 05080020: Chanks](https://busy.in/hsn/hsn-05080020/) | ₹4 Cr | | #3 | HSN Code 05080090: Other Coral and Similar Materials (this hsn code) | ₹3 Cr | | #4 | [HSN Code 05080030: Cowries](https://busy.in/hsn/hsn-05080030/) | ₹1 Cr | | #5 | [HSN Code 05080050: Shells of molluscs, crustaceans, echinoderms](https://busy.in/hsn/hsn-05080050/) | < ₹1 Crore | | — | [HSN Code 05080010: Coral](https://busy.in/hsn/hsn-05080010/) | Nil |