---
title: "HSN Code for Other. (other than pre-packaged and labelled) | HSN 10039000 GST Rate"
description: "Find HSN and GST Rates for 10039000 related to Other. (other than pre-packaged and labelled) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-10039000/"
---

# HSN Code 10039000: Other. (other than pre-packaged and labelled)

- [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/)
- [Chapter 10: Cereals](https://busy.in/hsn/chapter-10/)
- [Sub-chapter 1003: Barley](https://busy.in/hsn/sub-chapter-1003/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other. (other than pre-packaged and labelled) | 0% | 0% | 0% | 0% |
| Other. | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 10039000 ?

It includes Other. (other than pre-packaged and labelled)

### How should mixed supplies be billed when Other. (other than pre-packaged and labelled) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other. (other than pre-packaged and labelled); Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Other. (other than pre-packaged and labelled)?

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.

### Do e‑way bill and e‑invoice apply for Other. (other than pre-packaged and labelled)?

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 Other. (other than pre-packaged and labelled)?

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.

### How much GST applies to Other. (other than pre-packaged and labelled)?

Under HSN 10039000, Other. (other than pre-packaged and labelled) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

## India's trade performance: HSN Code 10039000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹18 Cr (−7.05% YoY) — 0.0005% of India's total exports
- Imports: ₹564 Cr (+97.24% YoY) — 0.0093% of India's total imports
- Trade balance: −₹546 Cr (Deficit); surplus rank #11956 of 12657 HSN codes
- Share of Sub-Chapter 1003: 83.00% of its exports; import side 100.00%
- Rank within Sub-Chapter 1003: #1 of 4 by export value; import-side #1

### Key metrics

- Export CAGR: 12.25% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5051 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +80.46% in FY 2023-24
- Contribution to Sub-Ch. 1003: 83.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 10039000

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. 1003 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1003 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 8.84 | 0.0004% | — | 77.89% | 234.02 | 0.0065% | — | 100.00% | −225.18 | #5134 |
| FY 2019-20 | 3.07 | 0.0001% | −65.27% | 80.58% | 319.03 | 0.0095% | +36.33% | 100.00% | −315.96 | #6435 |
| FY 2020-21 | 3.78 | 0.0002% | +23.13% | 54.00% | 136.81 | 0.0047% | −57.12% | 100.00% | −133.03 | #6264 |
| FY 2021-22 | 5.92 | 0.0002% | +56.61% | 87.83% | 152.98 | 0.0033% | +11.82% | 100.00% | −147.06 | #6144 |
| FY 2022-23 | 10.54 | 0.0003% | +78.04% | 88.05% | 880.52 | 0.0153% | +475.58% | 100.00% | −869.98 | #5565 |
| FY 2023-24 | 19.02 | 0.0005% | +80.46% | 90.74% | 285.81 | 0.0051% | −67.54% | 100.00% | −266.79 | #4835 |
| FY 2024-25 | 17.68 | 0.0005% | −7.05% | 83.00% | 563.74 | 0.0093% | +97.24% | 100.00% | −546.06 | #5051 |

- CAGR (7-year): exports 12.25%/yr, imports 15.78%/yr (consistently Deficit)

## Key trade insights: HSN Code 10039000 export-import analysis

### Consistent export growth: 12.25% CAGR over 7 years

India's exports under HSN Code 10039000 have grown at a compound annual rate of 12.25% over 7 fiscal years, rising from ₹8.84 Crore in FY 2018-19 to ₹17.68 Crore in FY 2024-25.

### HSN Code 10039000 ranked #5051 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 10039000 ranks #5051 out of 12657 HSN codes by total export value. Within Sub-Chapter 1003, it ranks #1 of 4. By trade surplus, it ranks #11956 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 10039000 exports

The strongest single-year export movement for HSN Code 10039000 was recorded in FY 2023-24, when exports surged by 80.46% over the prior year.

### India records a trade deficit of ₹546.06 Crore in HSN Code 10039000 goods

In FY 2024-25, India's imports of ₹563.74 Cr exceeded exports of ₹17.68 Cr, resulting in a trade deficit of ₹546.06 Crore — ranking #11956 of 12657 by surplus magnitude.

### Import growth of 15.78% CAGR signals rising demand for Other. (other than pre-packaged and labelled)

India's imports under HSN Code 10039000 have grown at 15.78% CAGR, reaching ₹563.74 Crore in FY 2024-25.

### HSN Code 10039000 contributes 83.00% of Sub-Chapter 1003 exports — ranked #1

Among the 4 HSN codes under Sub-Chapter 1003, HSN Code 10039000 ranks #1 by export value — accounting for 83.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 1003

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 10039000: Other. (other than pre-packaged and labelled) (this hsn code) | ₹18 Cr |
| #2 | [HSN Code 10031000: Other seeds (excluding pre-packaged)](https://busy.in/hsn/hsn-10031000/) | ₹4 Cr |
| — | [HSN Code 10030010: Barley barley : other](https://busy.in/hsn/hsn-10030010/) | — |
| — | [HSN Code 10030090: Oats oats : of seed quality](https://busy.in/hsn/hsn-10030090/) | — |