--- title: "HSN Code for Grapefruit, incl. pomelos (Fresh) | HSN 08054000 GST Rate" description: "Find HSN and GST Rates for 08054000 related to Grapefruit, incl. pomelos (Fresh) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-08054000/" --- # HSN Code 08054000: Grapefruit, incl. pomelos (Fresh) - [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 | | --- | --- | --- | --- | --- | | Grapefruit, including pomelos fresh (fresh) | 0% | 0% | 0% | 0% | | Grapefruit, including pomelos fresh | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 8054000 ? It includes Grapefruit, incl. pomelos (Fresh) ### Is ITC available on expenses for supplying Grapefruit, incl. pomelos (Fresh)? 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 Grapefruit, incl. pomelos (Fresh)? 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 Grapefruit, incl. pomelos (Fresh)? 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 Grapefruit, incl. pomelos (Fresh)? 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 Grapefruit, incl. pomelos (Fresh)? 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 08054000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+60.00% YoY) — 0.0000% of India's total exports - Imports: ₹6 Cr (+3.04% YoY) — 0.0001% of India's total imports - Trade balance: −₹6 Cr (Deficit); surplus rank #8758 of 12657 HSN codes - Share of Sub-Chapter 0805: 0.04% of its exports; import side 0.79% - Rank within Sub-Chapter 0805: #6 of 8 by export value; import-side #3 ### Key metrics - Export CAGR: -41.27% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9843 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +111.21% in FY 2020-21 - Contribution to Sub-Ch. 0805: 0.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 08054000 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 | 1.95 | 0.0001% | — | 0.64% | 2.97 | 0.0001% | — | 0.86% | −1.02 | #6975 | | FY 2019-20 | 2.23 | 0.0001% | +14.36% | 0.65% | 2.83 | 0.0001% | −4.71% | 0.97% | −0.60 | #6813 | | FY 2020-21 | 4.71 | 0.0002% | +111.21% | 0.80% | < ₹1 Crore | 0.0000% | −65.02% | 0.36% | +3.72 | #6005 | | FY 2021-22 | 2.95 | 0.0001% | −37.37% | 0.58% | 2.27 | 0.0000% | +129.29% | 0.30% | +0.68 | #6916 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −86.78% | 0.17% | 3.80 | 0.0001% | +67.40% | 0.62% | −3.41 | #8876 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −87.18% | 0.02% | 6.25 | 0.0001% | +64.47% | 0.90% | −6.20 | #10057 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +60.00% | 0.04% | 6.44 | 0.0001% | +3.04% | 0.79% | −6.36 | #9843 | - CAGR (7-year): exports -41.27%/yr, imports 13.77%/yr (consistently Deficit) ## Key trade insights: HSN Code 08054000 export-import analysis ### Export decline: -41.27% CAGR over 7 years India's exports under HSN Code 08054000 have declined at a compound annual rate of -41.27% over 7 fiscal years, falling from ₹1.95 Crore in FY 2018-19 to ₹0.08 Crore in FY 2024-25. ### HSN Code 08054000 ranked #9843 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 08054000 ranks #9843 out of 12657 HSN codes by total export value. Within Sub-Chapter 0805, it ranks #6 of 8. By trade surplus, it ranks #8758 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 08054000 exports The strongest single-year export movement for HSN Code 08054000 was recorded in FY 2020-21, when exports surged by 111.21% over the prior year. ### India records a trade deficit of ₹6.36 Crore in HSN Code 08054000 goods In FY 2024-25, India's imports of ₹6.44 Cr exceeded exports of ₹0.08 Cr, resulting in a trade deficit of ₹6.36 Crore — ranking #8758 of 12657 by surplus magnitude. ### Import growth of 13.77% CAGR signals rising demand for Grapefruit, incl. pomelos (Fresh) India's imports under HSN Code 08054000 have grown at 13.77% CAGR, reaching ₹6.44 Crore in FY 2024-25. ### HSN Code 08054000 contributes 0.04% of Sub-Chapter 0805 exports — ranked #6 Among the 8 HSN codes under Sub-Chapter 0805, HSN Code 08054000 ranks #6 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.79% share (rank #3). ## 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](https://busy.in/hsn/hsn-08052100/) | < ₹1 Crore | | #6 | HSN Code 08054000: Grapefruit, incl. pomelos (Fresh) (this hsn code) | < ₹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/) | — |