---
title: "HSN Code for Other Dried Mushrooms/Ears/Fungi/Truffles | HSN 07123900 GST Rate"
description: "Find HSN and GST Rates for 07123900 related to Other Dried Mushrooms/Ears/Fungi/Truffles with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-07123900/"
---

# HSN Code 07123900: Other Dried Mushrooms/Ears/Fungi/Truffles

- [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: Other | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 7123900 ?

It includes Other Dried Mushrooms/Ears/Fungi/Truffles

### How much GST applies to Other Dried Mushrooms/Ears/Fungi/Truffles?

Under HSN 07123900, Other Dried Mushrooms/Ears/Fungi/Truffles attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### How should mixed supplies be billed when Other Dried Mushrooms/Ears/Fungi/Truffles is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Dried Mushrooms/Ears/Fungi/Truffles; Nil for exempt items if applicable).

### Any common misclassification issue with Other Dried Mushrooms/Ears/Fungi/Truffles?

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.

### Does packaging or labelling change the GST for Other Dried Mushrooms/Ears/Fungi/Truffles?

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 Dried Mushrooms/Ears/Fungi/Truffles?

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 07123900 (FY 2024-25)

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

- Exports: ₹7 Cr (−55.43% YoY) — 0.0002% of India's total exports
- Imports: < ₹1 Crore (−32.39% YoY) — 0.0000% of India's total imports
- Trade balance: ₹7 Cr (Surplus); surplus rank #3563 of 12657 HSN codes
- Share of Sub-Chapter 0712: 0.29% of its exports; import side 0.61%
- Rank within Sub-Chapter 0712: #9 of 13 by export value; import-side #7

### Key metrics

- Export CAGR: -23.32% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6180 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +22.28% in FY 2020-21
- Contribution to Sub-Ch. 0712: 0.29% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 07123900

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 | 35.72 | 0.0016% | — | 3.78% | 3.15 | 0.0001% | — | 9.09% | +32.57 | #3348 |
| FY 2019-20 | 38.92 | 0.0018% | +8.96% | 3.76% | 1.87 | 0.0001% | −40.63% | 5.07% | +37.05 | #3251 |
| FY 2020-21 | 47.59 | 0.0022% | +22.28% | 3.34% | 2.28 | 0.0001% | +21.93% | 6.22% | +45.31 | #3010 |
| FY 2021-22 | 46.86 | 0.0015% | −1.53% | 3.08% | 1.72 | 0.0000% | −24.56% | 4.98% | +45.14 | #3447 |
| FY 2022-23 | 25.25 | 0.0007% | −46.12% | 1.49% | 1.42 | 0.0000% | −17.44% | 3.02% | +23.83 | #4389 |
| FY 2023-24 | 16.29 | 0.0005% | −35.49% | 0.87% | < ₹1 Crore | 0.0000% | −50.00% | 1.12% | +15.58 | #5051 |
| FY 2024-25 | 7.26 | 0.0002% | −55.43% | 0.29% | < ₹1 Crore | 0.0000% | −32.39% | 0.61% | +6.78 | #6180 |

- CAGR (7-year): exports -23.32%/yr, imports -26.92%/yr (consistently Surplus)

## Key trade insights: HSN Code 07123900 export-import analysis

### Export decline: -23.32% CAGR over 7 years

India's exports under HSN Code 07123900 have declined at a compound annual rate of -23.32% over 7 fiscal years, falling from ₹35.72 Crore in FY 2018-19 to ₹7.26 Crore in FY 2024-25.

### HSN Code 07123900 ranked #6180 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 07123900 ranks #6180 out of 12657 HSN codes by total export value. Within Sub-Chapter 0712, it ranks #9 of 13. By trade surplus, it ranks #3563 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 07123900 exports

The strongest single-year export movement for HSN Code 07123900 was recorded in FY 2020-21, when exports surged by 22.28% over the prior year.

### India maintains a trade surplus of ₹6.78 Crore in HSN Code 07123900 goods

In FY 2024-25, India's exports of ₹7.26 Cr exceeded imports of ₹0.48 Cr, resulting in a trade surplus of ₹6.78 Crore — ranking #3563 of 12657 by surplus magnitude.

### Import growth of -26.92% CAGR signals stable import dependency for Other Dried Mushrooms/Ears/Fungi/Truffles

India's imports under HSN Code 07123900 have grown at -26.92% CAGR, reaching ₹0.48 Crore in FY 2024-25.

### HSN Code 07123900 contributes 0.29% of Sub-Chapter 0712 exports — ranked #9

Among the 13 HSN codes under Sub-Chapter 0712, HSN Code 07123900 ranks #9 by export value — accounting for 0.29% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.61% share (rank #7).

## 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 (this hsn code) | ₹7 Cr |
| #10 | [HSN Code 07129010: Dried Asparagus & Mixed Vegetables](https://busy.in/hsn/hsn-07129010/) | ₹3 Cr |