--- title: "HSN Code for Durians | HSN 08106000 GST Rate" description: "Find HSN and GST Rates for 08106000 related to Durians with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-08106000/" --- # HSN Code 08106000: Durians - [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 | | --- | --- | --- | --- | --- | | Durians | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 8106000 ? It includes Durians ### How much GST applies to Durians? Under HSN 08106000, Durians attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### How should mixed supplies be billed when Durians is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Durians; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Durians? 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. ### Does packaging or labelling change the GST for Durians? 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. ### Any common misclassification issue with Durians? 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. ### Do e‑way bill and e‑invoice apply for Durians? 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. ## India's trade performance: HSN Code 08106000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−95.92% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (+100.00% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7174 of 12657 HSN codes - Share of Sub-Chapter 0810: 0.00% of its exports; import side 0.00% - Rank within Sub-Chapter 0810: #14 of 14 by export value; import-side #8 ### Key metrics - National export rank: #10305 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +2,350.00% in FY 2023-24 - Contribution to Sub-Ch. 0810: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 08106000 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 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.03% | −0.15 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −6.67% | 0.03% | −0.14 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.01 | #9985 | | FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.09 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −33.33% | 0.01% | −0.04 | #10152 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +2,350.00% | 0.07% | < ₹1 Crore | 0.0000% | −66.67% | 0.00% | +0.47 | #8809 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −95.92% | 0.00% | < ₹1 Crore | 0.0000% | +100.00% | 0.00% | −0.02 | #10305 | - CAGR (7-year): exports —/yr, imports -19.77%/yr (consistently Deficit) ## Key trade insights: HSN Code 08106000 export-import analysis ### Export snapshot for HSN Code 08106000 India exported ₹0.02 Crore worth of Durians in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 08106000 ranked #10305 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 08106000 ranks #10305 out of 12657 HSN codes by total export value. Within Sub-Chapter 0810, it ranks #14 of 14. By trade surplus, it ranks #7174 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 08106000 exports The strongest single-year export movement for HSN Code 08106000 was recorded in FY 2023-24, when exports surged by 2,350.00% over the prior year. ### India records a trade deficit of ₹0.02 Crore in HSN Code 08106000 goods In FY 2024-25, India's imports of ₹0.04 Cr exceeded exports of ₹0.02 Cr, resulting in a trade deficit of ₹0.02 Crore — ranking #7174 of 12657 by surplus magnitude. ### Import growth of -19.77% CAGR signals stable import dependency for Durians India's imports under HSN Code 08106000 have grown at -19.77% CAGR, reaching ₹0.04 Crore in FY 2024-25. ### HSN Code 08106000 contributes 0.00% of Sub-Chapter 0810 exports — ranked #14 Among the 14 HSN codes under Sub-Chapter 0810, HSN Code 08106000 ranks #14 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #8). ## 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 | | #14 | HSN Code 08106000: Durians (this hsn code) | < ₹1 Crore |