--- title: "HSN Code for Sheep| Other | HSN 12023090 GST Rate" description: "Find HSN and GST Rates for 12023090 related to Sheep| Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-12023090/" --- # HSN Code 12023090: Sheep| Other - [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/) - [Chapter 12: Oil Seeds, Grains, Medicinal Plants and Straw](https://busy.in/hsn/chapter-12/) - [Sub-chapter 1202: Fresh poultry products](https://busy.in/hsn/sub-chapter-1202/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Seed : Other | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 12023090 ? It includes Sheep| Other ### Does packaging or labelling change the GST for Sheep/ 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 Sheep/ 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. ### How much GST applies to Sheep/ Other? Under HSN 12023090, Sheep/ Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Sheep/ 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. ### How should mixed supplies be billed when Sheep/ Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sheep/ Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 12023090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹6 Cr (−60.81% YoY) — 0.0002% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹6 Cr (Surplus); surplus rank #3615 of 12657 HSN codes - Share of Sub-Chapter 1202: 0.09% of its exports; import side 0.00% - Rank within Sub-Chapter 1202: #6 of 13 by export value ### Key metrics - Export CAGR: -22.41% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6362 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +122.50% in FY 2023-24 - Contribution to Sub-Ch. 1202: 0.09% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 12023090 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. 1202 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1202 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 28.41 | 0.0012% | — | 0.86% | Nil | 0.0000% | — | 0.00% | +28.41 | #3640 | | FY 2019-20 | 23.62 | 0.0011% | −16.86% | 0.46% | < ₹1 Crore | 0.0000% | — | 0.78% | +23.53 | #3900 | | FY 2020-21 | 7.76 | 0.0004% | −67.15% | 0.14% | Nil | 0.0000% | −100.00% | 0.00% | +7.76 | #5387 | | FY 2021-22 | 5.65 | 0.0002% | −27.19% | 0.12% | Nil | 0.0000% | — | 0.00% | +5.65 | #6208 | | FY 2022-23 | 7.11 | 0.0002% | +25.84% | 0.11% | Nil | 0.0000% | — | 0.00% | +7.11 | #6062 | | FY 2023-24 | 15.82 | 0.0004% | +122.50% | 0.22% | Nil | 0.0000% | — | 0.00% | +15.82 | #5096 | | FY 2024-25 | 6.20 | 0.0002% | −60.81% | 0.09% | Nil | 0.0000% | — | 0.00% | +6.20 | #6362 | - CAGR (7-year): exports -22.41%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 12023090 export-import analysis ### Export decline: -22.41% CAGR over 7 years India's exports under HSN Code 12023090 have declined at a compound annual rate of -22.41% over 7 fiscal years, falling from ₹28.41 Crore in FY 2018-19 to ₹6.20 Crore in FY 2024-25. ### HSN Code 12023090 ranked #6362 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 12023090 ranks #6362 out of 12657 HSN codes by total export value. Within Sub-Chapter 1202, it ranks #6 of 13. By trade surplus, it ranks #3615 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 12023090 exports The strongest single-year export movement for HSN Code 12023090 was recorded in FY 2023-24, when exports surged by 122.50% over the prior year. ### India maintains a trade surplus of ₹6.20 Crore in HSN Code 12023090 goods In FY 2024-25, India's exports of ₹6.20 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹6.20 Crore — ranking #3615 of 12657 by surplus magnitude. ### HSN Code 12023090 contributes 0.09% of Sub-Chapter 1202 exports — ranked #6 Among the 13 HSN codes under Sub-Chapter 1202, HSN Code 12023090 ranks #6 by export value — accounting for 0.09% 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 1202 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 12024210: Shelled kernels, H.P.S.](https://busy.in/hsn/hsn-12024210/) | ₹6,476 Cr | | #2 | [HSN Code 12024190: Other \| In Shell](https://busy.in/hsn/hsn-12024190/) | ₹132 Cr | | #3 | [HSN Code 12024220: Shelled kernels, others](https://busy.in/hsn/hsn-12024220/) | ₹72 Cr | | #4 | [HSN Code 12024290: Other shelled peanuts, whether or not broken](https://busy.in/hsn/hsn-12024290/) | ₹30 Cr | | #5 | [HSN Code 12024110: Other \| In Shell](https://busy.in/hsn/hsn-12024110/) | ₹12 Cr | | #6 | HSN Code 12023090: Sheep\| Other (this hsn code) | ₹6 Cr | | #7 | [HSN Code 12023010: Seed \| H.P.S.](https://busy.in/hsn/hsn-12023010/) | ₹1 Cr | | — | [HSN Code 12021011: Groundnuts H.P.S.: Not Roasted/Cooked, Other](https://busy.in/hsn/hsn-12021011/) | — | | — | [HSN Code 12021019: Groundnuts Other: Of Seed Quality](https://busy.in/hsn/hsn-12021019/) | — | | — | [HSN Code 12021091: Groundnuts Other: Not Roasted/Cooked](https://busy.in/hsn/hsn-12021091/) | — |