--- title: "HSN Code for Other| Bore | HSN 08109050 GST Rate" description: "Find HSN and GST Rates for 08109050 related to Other| Bore with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-08109050/" --- # HSN Code 08109050: Other| Bore - [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: Bore | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 8109050 ? It includes Other| Bore ### Do e‑way bill and e‑invoice apply for Other/ Bore? 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. ### How should mixed supplies be billed when Other/ Bore is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other/ Bore; Nil for exempt items if applicable). ### How much GST applies to Other/ Bore? Under HSN 08109050, Other/ Bore attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Other/ Bore? 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. ### Can we claim ITC on inputs used to trade Other/ Bore? 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 08109050 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹9 Cr (+57.09% YoY) — 0.0002% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹9 Cr (Surplus); surplus rank #3368 of 12657 HSN codes - Share of Sub-Chapter 0810: 1.05% of its exports; import side 0.00% - Rank within Sub-Chapter 0810: #6 of 14 by export value ### Key metrics - Export CAGR: 1.59% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5882 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +57.09% in FY 2024-25 - Contribution to Sub-Ch. 0810: 1.05% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 08109050 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 | 8.36 | 0.0004% | — | 1.00% | Nil | 0.0000% | — | 0.00% | +8.36 | #5215 | | FY 2019-20 | 4.76 | 0.0002% | −43.06% | 0.59% | Nil | 0.0000% | — | 0.00% | +4.76 | #5919 | | FY 2020-21 | 3.31 | 0.0002% | −30.46% | 0.54% | Nil | 0.0000% | — | 0.00% | +3.31 | #6440 | | FY 2021-22 | 3.14 | 0.0001% | −5.14% | 0.39% | Nil | 0.0000% | — | 0.00% | +3.14 | #6860 | | FY 2022-23 | 4.00 | 0.0001% | +27.39% | 0.69% | Nil | 0.0000% | — | 0.00% | +4.00 | #6685 | | FY 2023-24 | 5.85 | 0.0002% | +46.25% | 0.83% | Nil | 0.0000% | — | 0.00% | +5.85 | #6388 | | FY 2024-25 | 9.19 | 0.0002% | +57.09% | 1.05% | Nil | 0.0000% | — | 0.00% | +9.19 | #5882 | - CAGR (7-year): exports 1.59%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 08109050 export-import analysis ### Consistent export growth: 1.59% CAGR over 7 years India's exports under HSN Code 08109050 have grown at a compound annual rate of 1.59% over 7 fiscal years, rising from ₹8.36 Crore in FY 2018-19 to ₹9.19 Crore in FY 2024-25. ### HSN Code 08109050 ranked #5882 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 08109050 ranks #5882 out of 12657 HSN codes by total export value. Within Sub-Chapter 0810, it ranks #6 of 14. By trade surplus, it ranks #3368 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 08109050 exports The strongest single-year export movement for HSN Code 08109050 was recorded in FY 2024-25, when exports surged by 57.09% over the prior year. ### India maintains a trade surplus of ₹9.19 Crore in HSN Code 08109050 goods In FY 2024-25, India's exports of ₹9.19 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹9.19 Crore — ranking #3368 of 12657 by surplus magnitude. ### HSN Code 08109050 contributes 1.05% of Sub-Chapter 0810 exports — ranked #6 Among the 14 HSN codes under Sub-Chapter 0810, HSN Code 08109050 ranks #6 by export value — accounting for 1.05% 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)](https://busy.in/hsn/hsn-08109040/) | ₹11 Cr | | #6 | HSN Code 08109050: Other\| Bore (this hsn code) | ₹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 |