--- title: "HSN Code for Dried Shiitake Mushrooms (Lentinus edodes) | HSN 07123400 GST Rate" description: "Find HSN and GST Rates for 07123400 related to Dried Shiitake Mushrooms (Lentinus edodes) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-07123400/" --- # HSN Code 07123400: Dried Shiitake Mushrooms (Lentinus edodes) - [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: Shiitake (Lentinus edodes) | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 7123400 ? It includes Dried Shiitake Mushrooms (Lentinus edodes) ### How should mixed supplies be billed when Dried Shiitake Mushrooms (Lentinus edodes) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Dried Shiitake Mushrooms (Lentinus edodes); Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Dried Shiitake Mushrooms (Lentinus edodes)? 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 Shiitake Mushrooms (Lentinus edodes)? 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 Dried Shiitake Mushrooms (Lentinus edodes)? Under HSN 07123400, Dried Shiitake Mushrooms (Lentinus edodes) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Dried Shiitake Mushrooms (Lentinus edodes)? 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 07123400 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil — 0.0000% of India's total exports - Imports: < ₹1 Crore (−9.09% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7367 of 12657 HSN codes - Share of Sub-Chapter 0712: 0.00% of its exports; import side 0.13% ## India export-import trade statistics: HSN Code 07123400 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% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 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% | — | 0.02% | −0.01 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +1,000.00% | 0.17% | −0.11 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −9.09% | 0.13% | −0.10 | — | ## Key trade insights: HSN Code 07123400 export-import analysis ### Export snapshot for HSN Code 07123400 India exported ₹0.00 Crore worth of Dried Shiitake Mushrooms (Lentinus edodes) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### India records a trade deficit of ₹0.10 Crore in HSN Code 07123400 goods In FY 2024-25, India's imports of ₹0.10 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.10 Crore — ranking #7367 of 12657 by surplus magnitude. ## 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 07123400: Dried Shiitake Mushrooms (Lentinus edodes) (this hsn code) | Nil |