--- title: "HSN Code for Neither Crushed Nor Ground | Other | HSN 09071090 GST Rate" description: "Find HSN and GST Rates for 09071090 related to Neither Crushed Nor Ground | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-09071090/" --- # HSN Code 09071090: Neither Crushed Nor Ground | Other - [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/) - [Chapter 09: Coffee, Tea, Mate and Spices](https://busy.in/hsn/chapter-09/) - [Sub-chapter 0907: Cloves](https://busy.in/hsn/sub-chapter-0907/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Neither crushed nor ground : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 9071090 ? It includes Neither Crushed Nor Ground | Other ### How should mixed supplies be billed when Neither Crushed Nor Ground / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Neither Crushed Nor Ground / Other; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Neither Crushed Nor Ground / 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. ### Any common misclassification issue with Neither Crushed Nor Ground / 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. ### Does packaging or labelling change the GST for Neither Crushed Nor Ground / Other? 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. ### Can we claim ITC on inputs used to trade Neither Crushed Nor Ground / 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. ## India's trade performance: HSN Code 09071090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹56 Cr (+31.52% YoY) — 0.0015% of India's total exports - Imports: ₹176 Cr (+85.43% YoY) — 0.0029% of India's total imports - Trade balance: −₹120 Cr (Deficit); surplus rank #10942 of 12657 HSN codes - Share of Sub-Chapter 0907: 52.74% of its exports; import side 9.03% - Rank within Sub-Chapter 0907: #1 of 5 by export value; import-side #3 ### Key metrics - Export CAGR: 26.57% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3465 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +65.93% in FY 2021-22 - Contribution to Sub-Ch. 0907: 52.74% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 09071090 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. 0907 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0907 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 13.66 | 0.0006% | — | 30.31% | 150.04 | 0.0042% | — | 17.46% | −136.38 | #4619 | | FY 2019-20 | 20.52 | 0.0009% | +50.22% | 41.66% | 121.06 | 0.0036% | −19.31% | 10.72% | −100.54 | #4069 | | FY 2020-21 | 22.92 | 0.0011% | +11.70% | 46.58% | 106.17 | 0.0036% | −12.30% | 10.74% | −83.25 | #4015 | | FY 2021-22 | 38.03 | 0.0012% | +65.93% | 59.03% | 74.43 | 0.0016% | −29.90% | 7.08% | −36.40 | #3744 | | FY 2022-23 | 34.71 | 0.0010% | −8.73% | 24.90% | 94.34 | 0.0016% | +26.75% | 11.25% | −59.63 | #3955 | | FY 2023-24 | 42.70 | 0.0012% | +23.02% | 42.77% | 95.13 | 0.0017% | +0.84% | 7.04% | −52.43 | #3749 | | FY 2024-25 | 56.16 | 0.0015% | +31.52% | 52.74% | 176.40 | 0.0029% | +85.43% | 9.03% | −120.24 | #3465 | - CAGR (7-year): exports 26.57%/yr, imports 2.73%/yr (consistently Deficit) ## Key trade insights: HSN Code 09071090 export-import analysis ### Consistent export growth: 26.57% CAGR over 7 years India's exports under HSN Code 09071090 have grown at a compound annual rate of 26.57% over 7 fiscal years, rising from ₹13.66 Crore in FY 2018-19 to ₹56.16 Crore in FY 2024-25. ### HSN Code 09071090 ranked #3465 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 09071090 ranks #3465 out of 12657 HSN codes by total export value. Within Sub-Chapter 0907, it ranks #1 of 5. By trade surplus, it ranks #10942 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 09071090 exports The strongest single-year export movement for HSN Code 09071090 was recorded in FY 2021-22, when exports surged by 65.93% over the prior year. ### India records a trade deficit of ₹120.24 Crore in HSN Code 09071090 goods In FY 2024-25, India's imports of ₹176.40 Cr exceeded exports of ₹56.16 Cr, resulting in a trade deficit of ₹120.24 Crore — ranking #10942 of 12657 by surplus magnitude. ### Import growth of 2.73% CAGR signals stable import dependency for Neither Crushed Nor Ground | Other India's imports under HSN Code 09071090 have grown at 2.73% CAGR, reaching ₹176.40 Crore in FY 2024-25. ### HSN Code 09071090 contributes 52.74% of Sub-Chapter 0907 exports — ranked #1 Among the 5 HSN codes under Sub-Chapter 0907, HSN Code 09071090 ranks #1 by export value — accounting for 52.74% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.03% share (rank #3). ## Related HSN Codes in Sub-Chapter 0907 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 09071090: Neither Crushed Nor Ground \| Other (this hsn code) | ₹56 Cr | | #2 | [HSN Code 09071010: Neither Crushed Nor Ground \| Extracted](https://busy.in/hsn/hsn-09071010/) | ₹20 Cr | | #3 | [HSN Code 09072000: Crushed or Ground Cloves](https://busy.in/hsn/hsn-09072000/) | ₹19 Cr | | #4 | [HSN Code 09071020: Uncrushed, unground spices](https://busy.in/hsn/hsn-09071020/) | ₹7 Cr | | #5 | [HSN Code 09071030: Neither Crushed Nor Ground \| Stem](https://busy.in/hsn/hsn-09071030/) | ₹5 Cr |