--- title: "HSN Code for Plums And Sloes | HSN 08094000 GST Rate" description: "Find HSN and GST Rates for 08094000 related to Plums And Sloes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-08094000/" --- # HSN Code 08094000: Plums And Sloes - [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 0809: Fresh apricots and plums](https://busy.in/hsn/sub-chapter-0809/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Plums and sloes | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 8094000 ? It includes Plums And Sloes ### Do e‑way bill and e‑invoice apply for Plums And Sloes? Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Does packaging or labelling change the GST for Plums And Sloes? For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil. ### How should mixed supplies be billed when Plums And Sloes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Plums And Sloes; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Plums And Sloes? If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Plums And Sloes? Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 08094000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (+29.82% YoY) — 0.0000% of India's total exports - Imports: ₹67 Cr (+14.59% YoY) — 0.0011% of India's total imports - Trade balance: −₹66 Cr (Deficit); surplus rank #10450 of 12657 HSN codes - Share of Sub-Chapter 0809: 89.16% of its exports; import side 32.31% - Rank within Sub-Chapter 0809: #1 of 5 by export value; import-side #2 ### Key metrics - Export CAGR: 23.85% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7874 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +77.19% in FY 2022-23 - Contribution to Sub-Ch. 0809: 89.16% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 08094000 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. 0809 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0809 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 42.71% | 30.12 | 0.0008% | — | 61.42% | −29.71 | #8328 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +58.54% | 86.67% | 45.86 | 0.0014% | +52.26% | 62.88% | −45.21 | #7987 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −1.54% | 86.49% | 39.72 | 0.0014% | −13.39% | 50.77% | −39.08 | #8040 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −10.94% | 95.00% | 33.19 | 0.0007% | −16.44% | 35.51% | −32.62 | #8489 | | FY 2022-23 | 1.01 | 0.0000% | +77.19% | 82.11% | 45.55 | 0.0008% | +37.24% | 35.87% | −44.54 | #8094 | | FY 2023-24 | 1.14 | 0.0000% | +12.87% | 69.94% | 58.60 | 0.0010% | +28.65% | 31.45% | −57.46 | #8129 | | FY 2024-25 | 1.48 | 0.0000% | +29.82% | 89.16% | 67.15 | 0.0011% | +14.59% | 32.31% | −65.67 | #7874 | - CAGR (7-year): exports 23.85%/yr, imports 14.30%/yr (consistently Deficit) ## Key trade insights: HSN Code 08094000 export-import analysis ### Consistent export growth: 23.85% CAGR over 7 years India's exports under HSN Code 08094000 have grown at a compound annual rate of 23.85% over 7 fiscal years, rising from ₹0.41 Crore in FY 2018-19 to ₹1.48 Crore in FY 2024-25. ### HSN Code 08094000 ranked #7874 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 08094000 ranks #7874 out of 12657 HSN codes by total export value. Within Sub-Chapter 0809, it ranks #1 of 5. By trade surplus, it ranks #10450 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 08094000 exports The strongest single-year export movement for HSN Code 08094000 was recorded in FY 2022-23, when exports surged by 77.19% over the prior year. ### India records a trade deficit of ₹65.67 Crore in HSN Code 08094000 goods In FY 2024-25, India's imports of ₹67.15 Cr exceeded exports of ₹1.48 Cr, resulting in a trade deficit of ₹65.67 Crore — ranking #10450 of 12657 by surplus magnitude. ### Import growth of 14.30% CAGR signals rising demand for Plums And Sloes India's imports under HSN Code 08094000 have grown at 14.30% CAGR, reaching ₹67.15 Crore in FY 2024-25. ### HSN Code 08094000 contributes 89.16% of Sub-Chapter 0809 exports — ranked #1 Among the 5 HSN codes under Sub-Chapter 0809, HSN Code 08094000 ranks #1 by export value — accounting for 89.16% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 32.31% share (rank #2). ## Related HSN Codes in Sub-Chapter 0809 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 08094000: Plums And Sloes (this hsn code) | ₹1 Cr | | #2 | [HSN Code 08091000: Apricots](https://busy.in/hsn/hsn-08091000/) | < ₹1 Crore | | #2 | [HSN Code 08092900: Cherries (Other)](https://busy.in/hsn/hsn-08092900/) | < ₹1 Crore | | #4 | [HSN Code 08092100: Cherries (Sour – Prunus cerasus)](https://busy.in/hsn/hsn-08092100/) | < ₹1 Crore | | #4 | [HSN Code 08093000: Peaches, Including Nectarine](https://busy.in/hsn/hsn-08093000/) | < ₹1 Crore |