--- title: "HSN Code for Dried Wood Ear Mushrooms (Auricularia spp.) | HSN 07123200 GST Rate" description: "Find HSN and GST Rates for 07123200 related to Dried Wood Ear Mushrooms (Auricularia spp.) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-07123200/" --- # HSN Code 07123200: Dried Wood Ear Mushrooms (Auricularia spp.) - [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:Wood ears (Auricularia spp.) | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 7123200 ? It includes Dried Wood Ear Mushrooms (Auricularia spp.) ### Does packaging or labelling change the GST for Dried Wood Ear Mushrooms (Auricularia spp.)? 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. ### How should mixed supplies be billed when Dried Wood Ear Mushrooms (Auricularia spp.) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Dried Wood Ear Mushrooms (Auricularia spp.); Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Dried Wood Ear Mushrooms (Auricularia spp.)? 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. ### Do e‑way bill and e‑invoice apply for Dried Wood Ear Mushrooms (Auricularia spp.)? 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. ### Any common misclassification issue with Dried Wood Ear Mushrooms (Auricularia spp.)? 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 Dried Wood Ear Mushrooms (Auricularia spp.)? Under HSN 07123200, Dried Wood Ear Mushrooms (Auricularia spp.) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ## India's trade performance: HSN Code 07123200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7174 of 12657 HSN codes - Share of Sub-Chapter 0712: 0.00% of its exports; import side 0.03% ### Key metrics - Peak growth year: −100.00% in FY 2024-25 - Contribution to Sub-Ch. 0712: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 07123200 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 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.06% | −0.02 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +300.00% | 0.22% | −0.08 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.11% | −0.05 | — | | FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.02 | #10338 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.03% | −0.02 | — | - CAGR (7-year): exports —/yr, imports 0.00%/yr (consistently Deficit) ## Key trade insights: HSN Code 07123200 export-import analysis ### Export snapshot for HSN Code 07123200 India exported ₹0.00 Crore worth of Dried Wood Ear Mushrooms (Auricularia spp.) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2024-25 was the strongest growth year for HSN Code 07123200 exports The strongest single-year export movement for HSN Code 07123200 was recorded in FY 2024-25, when exports declined by 100.00% over the prior year. ### India records a trade deficit of ₹0.02 Crore in HSN Code 07123200 goods In FY 2024-25, India's imports of ₹0.02 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.02 Crore — ranking #7174 of 12657 by surplus magnitude. ### Import growth of 0.00% CAGR signals stable import dependency for Dried Wood Ear Mushrooms (Auricularia spp.) India's imports under HSN Code 07123200 have grown at 0.00% CAGR, reaching ₹0.02 Crore in FY 2024-25. ## 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](https://busy.in/hsn/hsn-07123100/) | ₹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 | | — | HSN Code 07123200: Dried Wood Ear Mushrooms (Auricularia spp.) (this hsn code) | Nil |