---
title: "HSN Code for Agaricus Mushrooms | HSN 07123100 GST Rate"
description: "Find HSN and GST Rates for 07123100 related to Agaricus Mushrooms with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-07123100/"
---

# HSN Code 07123100: Agaricus Mushrooms

- [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/)
- [Chapter 07: Edible Vegetables and Certain Roots and Tubers](https://busy.in/hsn/chapter-07/)
- [Sub-chapter 0712: Developed photographic film](https://busy.in/hsn/sub-chapter-0712/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Mushrooms, wood ears (Auricularia spp.),jelly fungi (Tremella spp.) and truffles:Mushrooms of the genus lgaricus | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 7123100 ?

It includes Agaricus Mushrooms

### How should mixed supplies be billed when Agaricus Mushrooms is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Agaricus Mushrooms; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Agaricus Mushrooms?

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 Agaricus Mushrooms?

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.

### How much GST applies to Agaricus Mushrooms?

Under HSN 07123100, Agaricus Mushrooms attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Does packaging or labelling change the GST for Agaricus Mushrooms?

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 Agaricus Mushrooms?

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.

## India's trade performance: HSN Code 07123100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹18 Cr (+11.61% YoY) — 0.0005% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹18 Cr (Surplus); surplus rank #2889 of 12657 HSN codes
- Share of Sub-Chapter 0712: 0.72% of its exports; import side 0.00%
- Rank within Sub-Chapter 0712: #7 of 13 by export value

### Key metrics

- Export CAGR: -2.26% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5005 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +27.29% in FY 2023-24
- Contribution to Sub-Ch. 0712: 0.72% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 07123100

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. 0712 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0712 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 20.95 | 0.0009% | — | 2.22% | < ₹1 Crore | 0.0000% | — | 0.40% | +20.81 | #4049 |
| FY 2019-20 | 12.05 | 0.0005% | −42.48% | 1.16% | < ₹1 Crore | 0.0000% | +214.29% | 1.19% | +11.61 | #4766 |
| FY 2020-21 | 14.26 | 0.0007% | +18.34% | 1.00% | < ₹1 Crore | 0.0000% | −88.64% | 0.14% | +14.21 | #4651 |
| FY 2021-22 | 14.43 | 0.0005% | +1.19% | 0.95% | Nil | 0.0000% | −100.00% | 0.00% | +14.43 | #5010 |
| FY 2022-23 | 12.86 | 0.0004% | −10.88% | 0.76% | < ₹1 Crore | 0.0000% | — | 0.11% | +12.81 | #5308 |
| FY 2023-24 | 16.37 | 0.0005% | +27.29% | 0.88% | Nil | 0.0000% | −100.00% | 0.00% | +16.37 | #5047 |
| FY 2024-25 | 18.27 | 0.0005% | +11.61% | 0.72% | Nil | 0.0000% | — | 0.00% | +18.27 | #5005 |

- CAGR (7-year): exports -2.26%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 07123100 export-import analysis

### Export decline: -2.26% CAGR over 7 years

India's exports under HSN Code 07123100 have declined at a compound annual rate of -2.26% over 7 fiscal years, falling from ₹20.95 Crore in FY 2018-19 to ₹18.27 Crore in FY 2024-25.

### HSN Code 07123100 ranked #5005 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 07123100 ranks #5005 out of 12657 HSN codes by total export value. Within Sub-Chapter 0712, it ranks #7 of 13. By trade surplus, it ranks #2889 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 07123100 exports

The strongest single-year export movement for HSN Code 07123100 was recorded in FY 2023-24, when exports surged by 27.29% over the prior year.

### India maintains a trade surplus of ₹18.27 Crore in HSN Code 07123100 goods

In FY 2024-25, India's exports of ₹18.27 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹18.27 Crore — ranking #2889 of 12657 by surplus magnitude.

### HSN Code 07123100 contributes 0.72% of Sub-Chapter 0712 exports — ranked #7

Among the 13 HSN codes under Sub-Chapter 0712, HSN Code 07123100 ranks #7 by export value — accounting for 0.72% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## Related HSN Codes in Sub-Chapter 0712

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 07122000: Dried Onions Whole, Cut, Sliced, or Powdered](https://busy.in/hsn/hsn-07122000/) | ₹1,914 Cr |
| #2 | [HSN Code 07129030: Dehydrated garlic flakes](https://busy.in/hsn/hsn-07129030/) | ₹271 Cr |
| #3 | [HSN Code 07129020: Dehydrated garlic powder](https://busy.in/hsn/hsn-07129020/) | ₹145 Cr |
| #4 | [HSN Code 07129090: Other vegetable mixtures](https://busy.in/hsn/hsn-07129090/) | ₹118 Cr |
| #5 | [HSN Code 07129060: Other vegetables; mixtures of vegetables:Potatoes](https://busy.in/hsn/hsn-07129060/) | ₹28 Cr |
| #6 | [HSN Code 07129040: Dried garlic](https://busy.in/hsn/hsn-07129040/) | ₹19 Cr |
| #7 | HSN Code 07123100: Agaricus Mushrooms (this hsn code) | ₹18 Cr |
| #8 | [HSN Code 07129050: Marjoram, Oregano](https://busy.in/hsn/hsn-07129050/) | ₹10 Cr |
| #9 | [HSN Code 07123900: Other Dried Mushrooms/Ears/Fungi/Truffles](https://busy.in/hsn/hsn-07123900/) | ₹7 Cr |
| #10 | [HSN Code 07129010: Dried Asparagus & Mixed Vegetables](https://busy.in/hsn/hsn-07129010/) | ₹3 Cr |