--- title: "HSN Code for Kiwi Fruit | HSN 08105000 GST Rate" description: "Find HSN and GST Rates for 08105000 related to Kiwi Fruit with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-08105000/" --- # HSN Code 08105000: Kiwi Fruit - [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 0810: Other fruit](https://busy.in/hsn/sub-chapter-0810/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Kiwi fruit | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 8105000 ? It includes Kiwi Fruit ### Can we claim ITC on inputs used to trade Kiwi Fruit? 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. ### How much GST applies to Kiwi Fruit? Under HSN 08105000, Kiwi Fruit attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Kiwi Fruit? 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. ### Does packaging or labelling change the GST for Kiwi Fruit? 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 Kiwi Fruit is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Kiwi Fruit; Nil for exempt items if applicable). ## India's trade performance: HSN Code 08105000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−75.48% YoY) — 0.0000% of India's total exports - Imports: ₹537 Cr (+27.00% YoY) — 0.0088% of India's total imports - Trade balance: −₹536 Cr (Deficit); surplus rank #11945 of 12657 HSN codes - Share of Sub-Chapter 0810: 0.09% of its exports; import side 43.64% - Rank within Sub-Chapter 0810: #11 of 14 by export value; import-side #1 ### Key metrics - Export CAGR: 21.45% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8465 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +390.91% in FY 2020-21 - Contribution to Sub-Ch. 0810: 0.09% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 08105000 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. 0810 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0810 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.03% | 346.17 | 0.0097% | — | 72.43% | −345.93 | #8692 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −54.17% | 0.01% | 333.53 | 0.0100% | −3.65% | 72.66% | −333.42 | #9131 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +390.91% | 0.09% | 393.24 | 0.0135% | +17.90% | 78.06% | −392.70 | #8177 | | FY 2021-22 | 1.28 | 0.0000% | +137.04% | 0.16% | 527.78 | 0.0115% | +34.21% | 73.42% | −526.50 | #7767 | | FY 2022-23 | 1.05 | 0.0000% | −17.97% | 0.18% | 560.95 | 0.0098% | +6.28% | 61.05% | −559.90 | #8063 | | FY 2023-24 | 3.14 | 0.0001% | +199.05% | 0.44% | 422.74 | 0.0075% | −24.64% | 43.48% | −419.60 | #7090 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −75.48% | 0.09% | 536.86 | 0.0088% | +27.00% | 43.64% | −536.09 | #8465 | - CAGR (7-year): exports 21.45%/yr, imports 7.59%/yr (consistently Deficit) ## Key trade insights: HSN Code 08105000 export-import analysis ### Consistent export growth: 21.45% CAGR over 7 years India's exports under HSN Code 08105000 have grown at a compound annual rate of 21.45% over 7 fiscal years, rising from ₹0.24 Crore in FY 2018-19 to ₹0.77 Crore in FY 2024-25. ### HSN Code 08105000 ranked #8465 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 08105000 ranks #8465 out of 12657 HSN codes by total export value. Within Sub-Chapter 0810, it ranks #11 of 14. By trade surplus, it ranks #11945 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 08105000 exports The strongest single-year export movement for HSN Code 08105000 was recorded in FY 2020-21, when exports surged by 390.91% over the prior year. ### India records a trade deficit of ₹536.09 Crore in HSN Code 08105000 goods In FY 2024-25, India's imports of ₹536.86 Cr exceeded exports of ₹0.77 Cr, resulting in a trade deficit of ₹536.09 Crore — ranking #11945 of 12657 by surplus magnitude. ### Import growth of 7.59% CAGR signals stable import dependency for Kiwi Fruit India's imports under HSN Code 08105000 have grown at 7.59% CAGR, reaching ₹536.86 Crore in FY 2024-25. ### HSN Code 08105000 contributes 0.09% of Sub-Chapter 0810 exports — ranked #11 Among the 14 HSN codes under Sub-Chapter 0810, HSN Code 08105000 ranks #11 by export value — accounting for 0.09% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 43.64% share (rank #1). ## Related HSN Codes in Sub-Chapter 0810 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 08109010: Other\|Pomegranates](https://busy.in/hsn/hsn-08109010/) | ₹720 Cr | | #2 | [HSN Code 08109090: Fresh Fruits Like Lichi, Sapota, Tamarind \| Other](https://busy.in/hsn/hsn-08109090/) | ₹77 Cr | | #3 | [HSN Code 08109020: Other\| Tamarind,](https://busy.in/hsn/hsn-08109020/) | ₹27 Cr | | #4 | [HSN Code 08109030: Other\| Sapota (Chico)](https://busy.in/hsn/hsn-08109030/) | ₹12 Cr | | #5 | [HSN Code 08109040: Other \| Custard-Apple (Ata)](https://busy.in/hsn/hsn-08109040/) | ₹11 Cr | | #6 | [HSN Code 08109050: Other\| Bore](https://busy.in/hsn/hsn-08109050/) | ₹9 Cr | | #7 | [HSN Code 08104000: Vaccinium fruits: Cranberries, bilberries](https://busy.in/hsn/hsn-08104000/) | ₹8 Cr | | #8 | [HSN Code 08103000: Currants and gooseberries fresh](https://busy.in/hsn/hsn-08103000/) | ₹7 Cr | | #9 | [HSN Code 08109060: Other\| Lichi](https://busy.in/hsn/hsn-08109060/) | ₹3 Cr | | #10 | [HSN Code 08102000: Raspberries, blackberries](https://busy.in/hsn/hsn-08102000/) | ₹2 Cr | | #11 | HSN Code 08105000: Kiwi Fruit (this hsn code) | < ₹1 Crore |