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HSN Code 08055000: Fresh Lemons and Limes

HSN Code 08055000 represents Fresh Lemons and Limes under GST classification. This code helps businesses identify Fresh Lemons and Limes correctly for billing, taxation, and trade. With HSN Code 08055000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Fresh Lemons and Limes.

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Description of Goods for HSN Code 08055000

HSN Code 08055000 relates to the following description.

Description of Goods

Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) (fresh)

Chapter

08 - Edible fruit and nuts; peel of citrus fruit or melons

Sub Chapter

0805 - Citrus fruit, fresh or dried

CGST

0%

SGST

0%

IGST

0%

CESS

0%

Description of Goods

Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)

Chapter

08 - Edible fruit and nuts; peel of citrus fruit or melons

Sub Chapter

0805 - Citrus fruit, fresh or dried

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 08055000 not include?

Fresh Lemons and Limes does not include products with the following descriptions.

Citrus fruit, fresh or dried mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids

Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Mandarins (including tangerines and satsumas) (fresh)

Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Mandarins (including tangerines and satsumas)

Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Clementines (fresh)

Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Clementines

Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Other (fresh)

Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids : Other

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India’s Trade Performance — HSN Code 08055000 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹49 Cr

+51.74% vs FY 2024-25

0.0013% of India’s total exports

India’s Imports

FY 2025-26

₹2 Cr

+9.26% vs FY 2024-25

0.0000% of India’s total imports

Trade Balance

FY 2025-26

₹47 Cr

Trade Surplus

Surplus rank #2284 of 12872 HSN codes

% of Sub-Chapter 0805

FY 2025-26

19.59%

Share of Sub-Chapter 0805’s total exports in FY 2025-26

Import side: 0.26% of Sub-Chapter 0805’s imports

Rank Within Sub-Chapter 0805

FY 2025-26

#3 of 8

Position by export value among HSN codes in Sub-Chapter 0805

Import-side rank: #4 of 8

At a glance

1.37%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#3813

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+51.74%

Peak Growth Year

FY 2025-26 · strongest single-year move

19.59%

Contribution to Sub-Ch. 0805

Share of Sub-Chapter 0805 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 08055000

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #3028

Balance

+44.39

Exports

44.73 ₹ Cr

0.0020% share

— YoY

14.60% of Sub-Ch. 0805

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.10% of Sub-Ch. 0805

FY 2019-20 Exp. Rank #2800

Balance

+52.18

Exports

52.80 ₹ Cr

0.0024% share

+18.04% YoY

15.32% of Sub-Ch. 0805

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+82.35% YoY

0.21% of Sub-Ch. 0805

FY 2020-21 Exp. Rank #2461

Balance

+70.70

Exports

71.10 ₹ Cr

0.0033% share

+34.66% YoY

12.11% of Sub-Ch. 0805

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−35.48% YoY

0.15% of Sub-Ch. 0805

FY 2021-22 Exp. Rank #2958

Balance

+66.24

Exports

66.39 ₹ Cr

0.0021% share

−6.62% YoY

13.08% of Sub-Ch. 0805

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−62.50% YoY

0.02% of Sub-Ch. 0805

FY 2022-23 Exp. Rank #3589

Balance

+44.24

Exports

46.12 ₹ Cr

0.0013% share

−30.53% YoY

20.43% of Sub-Ch. 0805

Imports

1.88 ₹ Cr

0.0000% share

+1,153.33% YoY

0.30% of Sub-Ch. 0805

FY 2023-24 Exp. Rank #3952

Balance

+36.40

Exports

37.15 ₹ Cr

0.0010% share

−19.45% YoY

16.60% of Sub-Ch. 0805

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−60.11% YoY

0.11% of Sub-Ch. 0805

FY 2024-25 Exp. Rank #4216

Balance

+30.27

Exports

32.43 ₹ Cr

0.0009% share

−12.71% YoY

14.80% of Sub-Ch. 0805

Imports

2.16 ₹ Cr

0.0000% share

+188.00% YoY

0.27% of Sub-Ch. 0805

FY 2025-26 Exp. Rank #3813

Balance

+46.85

Exports

49.21 ₹ Cr

0.0013% share

+51.74% YoY

19.59% of Sub-Ch. 0805

Imports

2.36 ₹ Cr

0.0000% share

+9.26% YoY

0.26% of Sub-Ch. 0805

CAGR · 8-Year

Exports

1.37% /yr

Imports

31.89% /yr

Consistently Surplus
Sub-Chapter 0805 total

reference, FY 2025-26

Export

₹251.21 Cr

Import

₹901.14 Cr

Trade Balance

−649.93

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 08055000 Export-Import Analysis

Consistent Export Growth: 1.37% CAGR Over 8 Years

India's exports under HSN Code 08055000 have grown at a compound annual rate of 1.37% over 8 fiscal years, rising from ₹44.73 Crore in FY 2018-19 to ₹49.21 Crore in FY 2025-26.

HSN Code 08055000 Ranked #3813 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 08055000 ranks #3813 out of 12872 HSN codes by total export value. Within Sub-Chapter 0805, it ranks #3 of 8. By trade surplus, it ranks #2284 of 12872.

FY 2025-26 Was the Strongest Growth Year for HSN Code 08055000 Exports

The strongest single-year export movement for HSN Code 08055000 was recorded in FY 2025-26, when exports surged by 51.74% over the prior year.

India Maintains a Trade Surplus of ₹46.85 Crore in HSN Code 08055000 Goods

In FY 2025-26, India's exports of ₹49.21 Cr exceeded imports of ₹2.36 Cr, resulting in a trade surplus of ₹46.85 Crore — ranking #2284 of 12872 by surplus magnitude.

Import Growth of 31.89% CAGR Signals Rising Demand for Fresh Lemons and Limes

India's imports under HSN Code 08055000 have grown at 31.89% CAGR, reaching ₹2.36 Crore in FY 2025-26.

HSN Code 08055000 Contributes 19.59% of Sub-Chapter 0805 Exports — Ranked #3

Among the 8 HSN codes under Sub-Chapter 0805, HSN Code 08055000 ranks #3 by export value — accounting for 19.59% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.26% share (rank #4).

Frequently Asked Questions

Clear answers to common queries about HSN Code 08055000 and GST compliance.

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.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.