--- title: "HSN Code for Other | Custard-Apple (Ata) | HSN 08109040 GST Rate" description: "Find HSN and GST Rates for 08109040 related to Other | Custard-Apple (Ata) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-08109040/" --- # HSN Code 08109040: Other | Custard-Apple (Ata) - [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 | | --- | --- | --- | --- | --- | | Other: Custard-apple (Ata) | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 8109040 ? It includes Other | Custard-Apple (Ata) ### How much GST applies to 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. ### Any common misclassification issue with Other / Custard-Apple (Ata)? 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 Other / Custard-Apple (Ata)? 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. ### Do e‑way bill and e‑invoice apply for Other / Custard-Apple (Ata)? 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. ### Can we claim ITC on inputs used to trade Other / Custard-Apple (Ata)? 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. ## India's trade performance: HSN Code 08109040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹11 Cr (+12.83% YoY) — 0.0003% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹11 Cr (Surplus); surplus rank #3249 of 12657 HSN codes - Share of Sub-Chapter 0810: 1.28% of its exports; import side 0.00% - Rank within Sub-Chapter 0810: #5 of 14 by export value ### Key metrics - Export CAGR: 6.68% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5663 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +89.37% in FY 2023-24 - Contribution to Sub-Ch. 0810: 1.28% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 08109040 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 | 7.64 | 0.0003% | — | 0.91% | < ₹1 Crore | 0.0000% | — | 0.01% | +7.57 | #5339 | | FY 2019-20 | 8.19 | 0.0004% | +7.20% | 1.01% | Nil | 0.0000% | −100.00% | 0.00% | +8.19 | #5254 | | FY 2020-21 | 3.37 | 0.0002% | −58.85% | 0.55% | Nil | 0.0000% | — | 0.00% | +3.37 | #6418 | | FY 2021-22 | 4.85 | 0.0002% | +43.92% | 0.60% | Nil | 0.0000% | — | 0.00% | +4.85 | #6391 | | FY 2022-23 | 5.27 | 0.0001% | +8.66% | 0.91% | Nil | 0.0000% | — | 0.00% | +5.27 | #6403 | | FY 2023-24 | 9.98 | 0.0003% | +89.37% | 1.41% | Nil | 0.0000% | — | 0.00% | +9.98 | #5730 | | FY 2024-25 | 11.26 | 0.0003% | +12.83% | 1.28% | Nil | 0.0000% | — | 0.00% | +11.26 | #5663 | - CAGR (7-year): exports 6.68%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 08109040 export-import analysis ### Consistent export growth: 6.68% CAGR over 7 years India's exports under HSN Code 08109040 have grown at a compound annual rate of 6.68% over 7 fiscal years, rising from ₹7.64 Crore in FY 2018-19 to ₹11.26 Crore in FY 2024-25. ### HSN Code 08109040 ranked #5663 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 08109040 ranks #5663 out of 12657 HSN codes by total export value. Within Sub-Chapter 0810, it ranks #5 of 14. By trade surplus, it ranks #3249 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 08109040 exports The strongest single-year export movement for HSN Code 08109040 was recorded in FY 2023-24, when exports surged by 89.37% over the prior year. ### India maintains a trade surplus of ₹11.26 Crore in HSN Code 08109040 goods In FY 2024-25, India's exports of ₹11.26 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹11.26 Crore — ranking #3249 of 12657 by surplus magnitude. ### HSN Code 08109040 contributes 1.28% of Sub-Chapter 0810 exports — ranked #5 Among the 14 HSN codes under Sub-Chapter 0810, HSN Code 08109040 ranks #5 by export value — accounting for 1.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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) (this hsn code) | ₹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 |