--- title: "HSN Code for Other | In Shell | HSN 12024190 GST Rate" description: "Find HSN and GST Rates for 12024190 related to Other | In Shell with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-12024190/" --- # HSN Code 12024190: Other | In Shell - [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 | | --- | --- | --- | --- | --- | | Other : In shell : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 12024190 ? It includes Other | In Shell ### How should mixed supplies be billed when Other / In Shell is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / In Shell; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other / In Shell? 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 Other / In Shell? Under HSN 12024190, Other / In Shell attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Other / In Shell? 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 Other / In Shell? 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 Other / In Shell? 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 12024190 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹132 Cr (+18.01% YoY) — 0.0036% of India's total exports - Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹132 Cr (Surplus); surplus rank #1411 of 12657 HSN codes - Share of Sub-Chapter 1202: 1.95% of its exports; import side 0.00% - Rank within Sub-Chapter 1202: #2 of 13 by export value ### Key metrics - Export CAGR: 17.55% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2324 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +176.12% in FY 2022-23 - Contribution to Sub-Ch. 1202: 1.95% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 12024190 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 | 49.85 | 0.0022% | — | 1.51% | < ₹1 Crore | 0.0000% | — | 2.95% | +49.61 | #2859 | | FY 2019-20 | 67.22 | 0.0031% | +34.84% | 1.32% | < ₹1 Crore | 0.0000% | −33.33% | 1.39% | +67.06 | #2495 | | FY 2020-21 | 55.90 | 0.0026% | −16.84% | 1.04% | Nil | 0.0000% | −100.00% | 0.00% | +55.90 | #2773 | | FY 2021-22 | 52.55 | 0.0017% | −5.99% | 1.12% | Nil | 0.0000% | — | 0.00% | +52.55 | #3299 | | FY 2022-23 | 145.10 | 0.0040% | +176.12% | 2.15% | Nil | 0.0000% | — | 0.00% | +145.10 | #2088 | | FY 2023-24 | 111.45 | 0.0031% | −23.19% | 1.56% | < ₹1 Crore | 0.0000% | — | 1.33% | +111.20 | #2437 | | FY 2024-25 | 131.52 | 0.0036% | +18.01% | 1.95% | Nil | 0.0000% | −100.00% | 0.00% | +131.52 | #2324 | - CAGR (7-year): exports 17.55%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 12024190 export-import analysis ### Consistent export growth: 17.55% CAGR over 7 years India's exports under HSN Code 12024190 have grown at a compound annual rate of 17.55% over 7 fiscal years, rising from ₹49.85 Crore in FY 2018-19 to ₹131.52 Crore in FY 2024-25. ### HSN Code 12024190 ranked #2324 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 12024190 ranks #2324 out of 12657 HSN codes by total export value. Within Sub-Chapter 1202, it ranks #2 of 13. By trade surplus, it ranks #1411 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 12024190 exports The strongest single-year export movement for HSN Code 12024190 was recorded in FY 2022-23, when exports surged by 176.12% over the prior year. ### India maintains a trade surplus of ₹131.52 Crore in HSN Code 12024190 goods In FY 2024-25, India's exports of ₹131.52 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹131.52 Crore — ranking #1411 of 12657 by surplus magnitude. ### HSN Code 12024190 contributes 1.95% of Sub-Chapter 1202 exports — ranked #2 Among the 13 HSN codes under Sub-Chapter 1202, HSN Code 12024190 ranks #2 by export value — accounting for 1.95% 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-12023090/) | ₹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/) | — |