What products are classified under HSN 8109040 ?
It includes Other | Custard-Apple (Ata)
HSN Code 08109040 represents Other | Custard-Apple (Ata) under GST classification. This code helps businesses identify Other | Custard-Apple (Ata) correctly for billing, taxation, and trade. With HSN Code 08109040, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other | Custard-Apple (Ata).
HSN Code 08109040 relates to the following description:
Other | Custard-Apple (Ata) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Strawberries | |
| Raspberries, blackberries, mulberries and loganberries fresh | |
| Black, white or red currants and gooseberries fresh | |
| Cranberries, bilberries and other fruits of the genus Vaccinium fresh | |
| Kiwi fruit | |
| Durians | |
| Persimmons | |
| Other:Pomegranates | |
| Other: Tamarind, | |
| Other: Sapota (chico) | |
| Other: Bore | |
| Other: Lichi | |
| Other: Other |
Strawberries
Raspberries, blackberries, mulberries and loganberries fresh
Black, white or red currants and gooseberries fresh
Cranberries, bilberries and other fruits of the genus Vaccinium fresh
Kiwi fruit
Durians
Persimmons
Other:Pomegranates
Other: Tamarind,
Other: Sapota (chico)
Other: Bore
Other: Lichi
Other: Other
It includes Other | Custard-Apple (Ata)
Under HSN 08109040, Other / Custard-Apple (Ata) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
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.
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.
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.