--- title: "HSN Code for Shelled kernels, H.P.S. | HSN 12024210 GST Rate" description: "Find HSN and GST Rates for 12024210 related to Shelled kernels, H.P.S. with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-12024210/" --- # HSN Code 12024210: Shelled kernels, H.P.S. - [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 : Shelled, whether or not broken : Kernels, H.P.S. | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 12024210 ? It includes Shelled kernels, H.P.S. ### Any common misclassification issue with Shelled kernels, H.P.S.? 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 Shelled kernels, H.P.S.? 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. ### How much GST applies to Shelled kernels, H.P.S.? Under HSN 12024210, Shelled kernels, H.P.S. attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### How should mixed supplies be billed when Shelled kernels, H.P.S. is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Shelled kernels, H.P.S.; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Shelled kernels, H.P.S.? 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. ### Can we claim ITC on inputs used to trade Shelled kernels, H.P.S.? 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 12024210 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹6,476 Cr (−5.72% YoY) — 0.1759% of India's total exports - Imports: ₹12 Cr (−34.75% YoY) — 0.0002% of India's total imports - Trade balance: ₹6,464 Cr (Surplus); surplus rank #51 of 12657 HSN codes - Share of Sub-Chapter 1202: 96.24% of its exports; import side 99.00% - Rank within Sub-Chapter 1202: #1 of 13 by export value; import-side #1 ### Key metrics - Export CAGR: 12.82% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #71 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +56.74% in FY 2019-20 - Contribution to Sub-Ch. 1202: 96.24% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 12024210 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 | 3,139.57 | 0.1374% | — | 95.22% | 7.89 | 0.0002% | — | 96.93% | +3,131.68 | #98 | | FY 2019-20 | 4,921.11 | 0.2236% | +56.74% | 96.56% | 11.03 | 0.0003% | +39.80% | 96.16% | +4,910.08 | #56 | | FY 2020-21 | 5,212.42 | 0.2423% | +5.92% | 96.88% | 7.95 | 0.0003% | −27.92% | 100.00% | +5,204.47 | #51 | | FY 2021-22 | 4,557.97 | 0.1452% | −12.56% | 97.04% | 9.06 | 0.0002% | +13.96% | 96.69% | +4,548.91 | #93 | | FY 2022-23 | 6,431.22 | 0.1776% | +41.10% | 95.48% | 12.57 | 0.0002% | +38.74% | 97.67% | +6,418.65 | #69 | | FY 2023-24 | 6,868.35 | 0.1898% | +6.80% | 96.26% | 18.16 | 0.0003% | +44.47% | 96.65% | +6,850.19 | #67 | | FY 2024-25 | 6,475.51 | 0.1759% | −5.72% | 96.24% | 11.85 | 0.0002% | −34.75% | 99.00% | +6,463.66 | #71 | - CAGR (7-year): exports 12.82%/yr, imports 7.01%/yr (consistently Surplus) ## Key trade insights: HSN Code 12024210 export-import analysis ### Consistent export growth: 12.82% CAGR over 7 years India's exports under HSN Code 12024210 have grown at a compound annual rate of 12.82% over 7 fiscal years, rising from ₹3,139.57 Crore in FY 2018-19 to ₹6,475.51 Crore in FY 2024-25. ### HSN Code 12024210 ranked #71 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 12024210 ranks #71 out of 12657 HSN codes by total export value. Within Sub-Chapter 1202, it ranks #1 of 13. By trade surplus, it ranks #51 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 12024210 exports The strongest single-year export movement for HSN Code 12024210 was recorded in FY 2019-20, when exports surged by 56.74% over the prior year. ### India maintains a trade surplus of ₹6,463.66 Crore in HSN Code 12024210 goods In FY 2024-25, India's exports of ₹6,475.51 Cr exceeded imports of ₹11.85 Cr, resulting in a trade surplus of ₹6,463.66 Crore — ranking #51 of 12657 by surplus magnitude. ### Import growth of 7.01% CAGR signals stable import dependency for Shelled kernels, H.P.S. India's imports under HSN Code 12024210 have grown at 7.01% CAGR, reaching ₹11.85 Crore in FY 2024-25. ### HSN Code 12024210 contributes 96.24% of Sub-Chapter 1202 exports — ranked #1 Among the 13 HSN codes under Sub-Chapter 1202, HSN Code 12024210 ranks #1 by export value — accounting for 96.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 99.00% share (rank #1). ## 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. (this hsn code) | ₹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](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/) | — |