---
title: "HSN Code for Fresh Mandarins | HSN 08052100 GST Rate"
description: "Find HSN and GST Rates for 08052100 related to Fresh Mandarins with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-08052100/"
---

# HSN Code 08052100: Fresh Mandarins

- [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/)
- [Chapter 08: Edible Fruit and Nuts; Peel of Citrus or Melons](https://busy.in/hsn/chapter-08/)
- [Sub-chapter 0805: Citrus fruit, fresh or dried](https://busy.in/hsn/sub-chapter-0805/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Mandarins (including tangerines and satsumas) (fresh) | 0% | 0% | 0% | 0% |
| Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Mandarins (including tangerines and satsumas) | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 8052100 ?

It includes Fresh Mandarins

### Is ITC available on expenses for supplying Fresh Mandarins?

No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.

### Any quick example to understand GST on Fresh Mandarins?

Example: Fresh/chilled produce in open packs is Nil. If it is not fresh/chilled and sold as pre‑packaged & labelled, 5% may apply.

### Do I need an e‑way bill while moving Fresh Mandarins?

An e‑way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions for agri/animal products.

### Does e‑invoicing apply when I sell Fresh Mandarins?

e‑Invoicing depends on turnover, not the item’s rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported to the IRP unless you are a notified exempt person.

### Any watch‑outs when classifying Fresh Mandarins?

Use the exact HSN and form. Don’t charge GST on exempt fresh/chilled items; apply 5% only where pre‑packaged & labelled and not fresh/chilled.

## India's trade performance: HSN Code 08052100 (FY 2024-25)

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

- Exports: < ₹1 Crore (+254.55% YoY) — 0.0000% of India's total exports
- Imports: ₹180 Cr (+45.95% YoY) — 0.0030% of India's total imports
- Trade balance: −₹180 Cr (Deficit); surplus rank #11240 of 12657 HSN codes
- Share of Sub-Chapter 0805: 0.18% of its exports; import side 22.08%
- Rank within Sub-Chapter 0805: #5 of 8 by export value; import-side #2

### Key metrics

- Export CAGR: -16.97% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9028 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,100.00% in FY 2022-23
- Contribution to Sub-Ch. 0805: 0.18% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 08052100

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. 0805 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0805 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.19 | 0.0001% | — | 0.39% | 13.14 | 0.0004% | — | 3.79% | −11.95 | #7463 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −58.82% | 0.14% | 16.23 | 0.0005% | +23.52% | 5.54% | −15.74 | #8211 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +79.59% | 0.15% | 12.71 | 0.0004% | −21.69% | 4.69% | −11.83 | #7767 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −81.82% | 0.03% | 43.54 | 0.0010% | +242.56% | 5.70% | −43.38 | #9306 |
| FY 2022-23 | 1.92 | 0.0001% | +1,100.00% | 0.85% | 66.27 | 0.0012% | +52.20% | 10.73% | −64.35 | #7477 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −94.27% | 0.05% | 123.34 | 0.0022% | +86.12% | 17.66% | −123.23 | #9729 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +254.55% | 0.18% | 180.01 | 0.0030% | +45.95% | 22.08% | −179.62 | #9028 |

- CAGR (7-year): exports -16.97%/yr, imports 54.69%/yr (consistently Deficit)

## Key trade insights: HSN Code 08052100 export-import analysis

### Export decline: -16.97% CAGR over 7 years

India's exports under HSN Code 08052100 have declined at a compound annual rate of -16.97% over 7 fiscal years, falling from ₹1.19 Crore in FY 2018-19 to ₹0.39 Crore in FY 2024-25.

### HSN Code 08052100 ranked #9028 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 08052100 ranks #9028 out of 12657 HSN codes by total export value. Within Sub-Chapter 0805, it ranks #5 of 8. By trade surplus, it ranks #11240 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 08052100 exports

The strongest single-year export movement for HSN Code 08052100 was recorded in FY 2022-23, when exports surged by 1,100.00% over the prior year.

### India records a trade deficit of ₹179.62 Crore in HSN Code 08052100 goods

In FY 2024-25, India's imports of ₹180.01 Cr exceeded exports of ₹0.39 Cr, resulting in a trade deficit of ₹179.62 Crore — ranking #11240 of 12657 by surplus magnitude.

### Import growth of 54.69% CAGR signals rising demand for Fresh Mandarins

India's imports under HSN Code 08052100 have grown at 54.69% CAGR, reaching ₹180.01 Crore in FY 2024-25.

### HSN Code 08052100 contributes 0.18% of Sub-Chapter 0805 exports — ranked #5

Among the 8 HSN codes under Sub-Chapter 0805, HSN Code 08052100 ranks #5 by export value — accounting for 0.18% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 22.08% share (rank #2).

## Related HSN Codes in Sub-Chapter 0805

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 08051000: Oranges (Fresh)](https://busy.in/hsn/hsn-08051000/) | ₹152 Cr |
| #2 | [HSN Code 08055000: Fresh Lemons and Limes](https://busy.in/hsn/hsn-08055000/) | ₹32 Cr |
| #3 | [HSN Code 08059000: Other (Fresh)](https://busy.in/hsn/hsn-08059000/) | ₹29 Cr |
| #4 | [HSN Code 08052900: Other Fresh Citrus Hybrid](https://busy.in/hsn/hsn-08052900/) | ₹5 Cr |
| #5 | HSN Code 08052100: Fresh Mandarins (this hsn code) | < ₹1 Crore |
| #6 | [HSN Code 08054000: Grapefruit, incl. pomelos (Fresh)](https://busy.in/hsn/hsn-08054000/) | < ₹1 Crore |
| — | [HSN Code 08052200: Fresh Clementines](https://busy.in/hsn/hsn-08052200/) | Nil |
| — | [HSN Code 08052000: Other Melons](https://busy.in/hsn/hsn-08052000/) | — |