--- title: "HSN Code for Frozen Fruits or Nuts with/without Sugar | Other | HSN 08119090 GST Rate" description: "Find HSN and GST Rates for 08119090 related to Frozen Fruits or Nuts with/without Sugar | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-08119090/" --- # HSN Code 08119090: Frozen Fruits or Nuts with/without Sugar | Other - [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 0811: Prepared fruits & nuts](https://busy.in/hsn/sub-chapter-0811/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other: Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 8119090 ? It includes Frozen Fruits or Nuts with/without Sugar | Other ### Do e‑way bill and e‑invoice apply for Frozen Fruits or Nuts with/without Sugar / Other? 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 much GST applies to Frozen Fruits or Nuts with/without Sugar / Other? Under HSN 08119090, Frozen Fruits or Nuts with/without Sugar / Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### How should mixed supplies be billed when Frozen Fruits or Nuts with/without Sugar / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Frozen Fruits or Nuts with/without Sugar / Other; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Frozen Fruits or Nuts with/without Sugar / Other? 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. ### Any common misclassification issue with Frozen Fruits or Nuts with/without Sugar / Other? 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. ## India's trade performance: HSN Code 08119090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹351 Cr (+4.35% YoY) — 0.0095% of India's total exports - Imports: ₹29 Cr (+87.69% YoY) — 0.0005% of India's total imports - Trade balance: ₹322 Cr (Surplus); surplus rank #868 of 12657 HSN codes - Share of Sub-Chapter 0811: 92.29% of its exports; import side 81.99% - Rank within Sub-Chapter 0811: #1 of 8 by export value; import-side #1 ### Key metrics - Export CAGR: 3.71% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1294 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +27.68% in FY 2021-22 - Contribution to Sub-Ch. 0811: 92.29% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 08119090 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. 0811 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0811 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 281.97 | 0.0123% | — | 92.14% | 3.75 | 0.0001% | — | 30.64% | +278.22 | #1029 | | FY 2019-20 | 283.32 | 0.0129% | +0.48% | 92.51% | 4.46 | 0.0001% | +18.93% | 29.81% | +278.86 | #1036 | | FY 2020-21 | 229.43 | 0.0107% | −19.02% | 93.76% | 5.71 | 0.0002% | +28.03% | 59.85% | +223.72 | #1238 | | FY 2021-22 | 292.94 | 0.0093% | +27.68% | 91.72% | 9.72 | 0.0002% | +70.23% | 66.03% | +283.22 | #1308 | | FY 2022-23 | 307.51 | 0.0085% | +4.97% | 93.12% | 26.42 | 0.0005% | +171.81% | 68.66% | +281.09 | #1306 | | FY 2023-24 | 336.33 | 0.0093% | +9.37% | 92.95% | 15.60 | 0.0003% | −40.95% | 74.11% | +320.73 | #1287 | | FY 2024-25 | 350.95 | 0.0095% | +4.35% | 92.29% | 29.28 | 0.0005% | +87.69% | 81.99% | +321.67 | #1294 | - CAGR (7-year): exports 3.71%/yr, imports 40.85%/yr (consistently Surplus) ## Key trade insights: HSN Code 08119090 export-import analysis ### Consistent export growth: 3.71% CAGR over 7 years India's exports under HSN Code 08119090 have grown at a compound annual rate of 3.71% over 7 fiscal years, rising from ₹281.97 Crore in FY 2018-19 to ₹350.95 Crore in FY 2024-25. ### HSN Code 08119090 ranked #1294 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 08119090 ranks #1294 out of 12657 HSN codes by total export value. Within Sub-Chapter 0811, it ranks #1 of 8. By trade surplus, it ranks #868 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 08119090 exports The strongest single-year export movement for HSN Code 08119090 was recorded in FY 2021-22, when exports surged by 27.68% over the prior year. ### India maintains a trade surplus of ₹321.67 Crore in HSN Code 08119090 goods In FY 2024-25, India's exports of ₹350.95 Cr exceeded imports of ₹29.28 Cr, resulting in a trade surplus of ₹321.67 Crore — ranking #868 of 12657 by surplus magnitude. ### Import growth of 40.85% CAGR signals rising demand for Frozen Fruits or Nuts with/without Sugar | Other India's imports under HSN Code 08119090 have grown at 40.85% CAGR, reaching ₹29.28 Crore in FY 2024-25. ### HSN Code 08119090 contributes 92.29% of Sub-Chapter 0811 exports — ranked #1 Among the 8 HSN codes under Sub-Chapter 0811, HSN Code 08119090 ranks #1 by export value — accounting for 92.29% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 81.99% share (rank #1). ## Related HSN Codes in Sub-Chapter 0811 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 08119090: Frozen Fruits or Nuts with/without Sugar \| Other (this hsn code) | ₹351 Cr | | #2 | [HSN Code 08119010: Other\| Containing Added Sugar](https://busy.in/hsn/hsn-08119010/) | ₹14 Cr | | #3 | [HSN Code 08111090: Strawberries \| Other](https://busy.in/hsn/hsn-08111090/) | ₹8 Cr | | #4 | [HSN Code 08112090: Frozen Berries, Currants & Gooseberries](https://busy.in/hsn/hsn-08112090/) | ₹3 Cr | | #5 | [HSN Code 08112010: Sugar-Added Berries](https://busy.in/hsn/hsn-08112010/) | ₹2 Cr | | #6 | [HSN Code 08111020: Strawberries\| No Added Sugar](https://busy.in/hsn/hsn-08111020/) | ₹1 Cr | | #7 | [HSN Code 08111010: Strawberries \| Containing Added Sugar](https://busy.in/hsn/hsn-08111010/) | < ₹1 Crore | | #8 | [HSN Code 08112020: Non-Sugar-Added Berries](https://busy.in/hsn/hsn-08112020/) | < ₹1 Crore |