--- title: "HSN Code for Fresh Lemons and Limes | HSN 08055000 GST Rate" description: "Find HSN and GST Rates for 08055000 related to Fresh Lemons and Limes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-08055000/" --- # HSN Code 08055000: Fresh Lemons and Limes - [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 | | --- | --- | --- | --- | --- | | Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) (fresh) | 0% | 0% | 0% | 0% | | Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 8055000 ? It includes Fresh Lemons and Limes ### Does e‑invoicing apply when I sell Fresh Lemons and Limes? 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. ### Is ITC available on expenses for supplying Fresh Lemons and Limes? No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42. ### Any watch‑outs when classifying Fresh Lemons and Limes? 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. ### Any quick example to understand GST on Fresh Lemons and Limes? 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 Lemons and Limes? An e‑way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions for agri/animal products. ## India's trade performance: HSN Code 08055000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹32 Cr (−12.71% YoY) — 0.0009% of India's total exports - Imports: ₹2 Cr (+188.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹30 Cr (Surplus); surplus rank #2516 of 12657 HSN codes - Share of Sub-Chapter 0805: 14.80% of its exports; import side 0.27% - Rank within Sub-Chapter 0805: #2 of 8 by export value; import-side #4 ### Key metrics - Export CAGR: -5.22% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4216 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +34.66% in FY 2020-21 - Contribution to Sub-Ch. 0805: 14.80% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 08055000 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 | 44.73 | 0.0020% | — | 14.60% | < ₹1 Crore | 0.0000% | — | 0.10% | +44.39 | #3028 | | FY 2019-20 | 52.80 | 0.0024% | +18.04% | 15.32% | < ₹1 Crore | 0.0000% | +82.35% | 0.21% | +52.18 | #2800 | | FY 2020-21 | 71.10 | 0.0033% | +34.66% | 12.11% | < ₹1 Crore | 0.0000% | −35.48% | 0.15% | +70.70 | #2461 | | FY 2021-22 | 66.39 | 0.0021% | −6.62% | 13.08% | < ₹1 Crore | 0.0000% | −62.50% | 0.02% | +66.24 | #2958 | | FY 2022-23 | 46.12 | 0.0013% | −30.53% | 20.43% | 1.88 | 0.0000% | +1,153.33% | 0.30% | +44.24 | #3589 | | FY 2023-24 | 37.15 | 0.0010% | −19.45% | 16.60% | < ₹1 Crore | 0.0000% | −60.11% | 0.11% | +36.40 | #3952 | | FY 2024-25 | 32.43 | 0.0009% | −12.71% | 14.80% | 2.16 | 0.0000% | +188.00% | 0.27% | +30.27 | #4216 | - CAGR (7-year): exports -5.22%/yr, imports 36.09%/yr (consistently Surplus) ## Key trade insights: HSN Code 08055000 export-import analysis ### Export decline: -5.22% CAGR over 7 years India's exports under HSN Code 08055000 have declined at a compound annual rate of -5.22% over 7 fiscal years, falling from ₹44.73 Crore in FY 2018-19 to ₹32.43 Crore in FY 2024-25. ### HSN Code 08055000 ranked #4216 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 08055000 ranks #4216 out of 12657 HSN codes by total export value. Within Sub-Chapter 0805, it ranks #2 of 8. By trade surplus, it ranks #2516 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 08055000 exports The strongest single-year export movement for HSN Code 08055000 was recorded in FY 2020-21, when exports surged by 34.66% over the prior year. ### India maintains a trade surplus of ₹30.27 Crore in HSN Code 08055000 goods In FY 2024-25, India's exports of ₹32.43 Cr exceeded imports of ₹2.16 Cr, resulting in a trade surplus of ₹30.27 Crore — ranking #2516 of 12657 by surplus magnitude. ### Import growth of 36.09% CAGR signals rising demand for Fresh Lemons and Limes India's imports under HSN Code 08055000 have grown at 36.09% CAGR, reaching ₹2.16 Crore in FY 2024-25. ### HSN Code 08055000 contributes 14.80% of Sub-Chapter 0805 exports — ranked #2 Among the 8 HSN codes under Sub-Chapter 0805, HSN Code 08055000 ranks #2 by export value — accounting for 14.80% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.27% share (rank #4). ## 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 (this hsn code) | ₹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)](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/) | — |