---
title: "HSN Code for Other (Fresh) | HSN 08059000 GST Rate"
description: "Find HSN and GST Rates for 08059000 related to Other (Fresh) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-08059000/"
---

# HSN Code 08059000: Other (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 |
| --- | --- | --- | --- | --- |
| Other (fresh) | 0% | 0% | 0% | 0% |
| Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 8059000 ?

It includes Other (Fresh)

### Any quick example to understand GST on Other (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.

### Does e‑invoicing apply when I sell Other (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 Other (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.

### Is ITC available on expenses for supplying Other (Fresh)?

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

## India's trade performance: HSN Code 08059000 (FY 2024-25)

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

- Exports: ₹29 Cr (+102.15% YoY) — 0.0008% of India's total exports
- Imports: < ₹1 Crore (−55.56% YoY) — 0.0000% of India's total imports
- Trade balance: ₹29 Cr (Surplus); surplus rank #2549 of 12657 HSN codes
- Share of Sub-Chapter 0805: 13.33% of its exports; import side 0.00%
- Rank within Sub-Chapter 0805: #3 of 8 by export value; import-side #5

### Key metrics

- Export CAGR: 42.70% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4369 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +489.60% in FY 2019-20
- Contribution to Sub-Ch. 0805: 13.33% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 08059000

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 | 3.46 | 0.0002% | — | 1.13% | < ₹1 Crore | 0.0000% | — | 0.01% | +3.42 | #6305 |
| FY 2019-20 | 20.40 | 0.0009% | +489.60% | 5.92% | 1.37 | 0.0000% | +3,325.00% | 0.47% | +19.03 | #4074 |
| FY 2020-21 | 49.94 | 0.0023% | +144.80% | 8.50% | Nil | 0.0000% | −100.00% | 0.00% | +49.94 | #2933 |
| FY 2021-22 | 26.13 | 0.0008% | −47.68% | 5.15% | < ₹1 Crore | 0.0000% | — | 0.02% | +26.00 | #4229 |
| FY 2022-23 | 5.10 | 0.0001% | −80.48% | 2.26% | < ₹1 Crore | 0.0000% | −30.77% | 0.01% | +5.01 | #6433 |
| FY 2023-24 | 14.45 | 0.0004% | +183.33% | 6.46% | < ₹1 Crore | 0.0000% | 0.00% | 0.01% | +14.36 | #5216 |
| FY 2024-25 | 29.21 | 0.0008% | +102.15% | 13.33% | < ₹1 Crore | 0.0000% | −55.56% | 0.00% | +29.17 | #4369 |

- CAGR (7-year): exports 42.70%/yr, imports 0.00%/yr (consistently Surplus)

## Key trade insights: HSN Code 08059000 export-import analysis

### Consistent export growth: 42.70% CAGR over 7 years

India's exports under HSN Code 08059000 have grown at a compound annual rate of 42.70% over 7 fiscal years, rising from ₹3.46 Crore in FY 2018-19 to ₹29.21 Crore in FY 2024-25.

### HSN Code 08059000 ranked #4369 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 08059000 ranks #4369 out of 12657 HSN codes by total export value. Within Sub-Chapter 0805, it ranks #3 of 8. By trade surplus, it ranks #2549 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 08059000 exports

The strongest single-year export movement for HSN Code 08059000 was recorded in FY 2019-20, when exports surged by 489.60% over the prior year.

### India maintains a trade surplus of ₹29.17 Crore in HSN Code 08059000 goods

In FY 2024-25, India's exports of ₹29.21 Cr exceeded imports of ₹0.04 Cr, resulting in a trade surplus of ₹29.17 Crore — ranking #2549 of 12657 by surplus magnitude.

### Import growth of 0.00% CAGR signals stable import dependency for Other (Fresh)

India's imports under HSN Code 08059000 have grown at 0.00% CAGR, reaching ₹0.04 Crore in FY 2024-25.

### HSN Code 08059000 contributes 13.33% of Sub-Chapter 0805 exports — ranked #3

Among the 8 HSN codes under Sub-Chapter 0805, HSN Code 08059000 ranks #3 by export value — accounting for 13.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #5).

## 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) (this hsn code) | ₹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/) | — |