--- title: "HSN Code for Henna: Henna Leaves | HSN 13023990 GST Rate" description: "Find HSN and GST Rates for 13023990 related to Henna: Henna Leaves with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-13023990/" --- # HSN Code 13023990: Henna: Henna Leaves - [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/) - [Chapter 13: Lac, Gums, Resins and Other Vegetable Extracts](https://busy.in/hsn/chapter-13/) - [Sub-chapter 1302: Vegetable saps and extracts](https://busy.in/hsn/sub-chapter-1302/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 13023990 ? It includes Blended whiskey ### Does packaging or labelling change the GST for Henna: Henna Leaves? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Any common misclassification issue with Henna: Henna Leaves? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Henna: Henna Leaves? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Can we claim ITC on inputs used to trade Henna: Henna Leaves? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Henna: Henna Leaves? Under HSN 13023990, Henna: Henna Leaves attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 13023990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹21 Cr (−24.95% YoY) — 0.0006% of India's total exports - Imports: ₹131 Cr (−5.75% YoY) — 0.0022% of India's total imports - Trade balance: −₹110 Cr (Deficit); surplus rank #10873 of 12657 HSN codes - Share of Sub-Chapter 1302: 0.24% of its exports; import side 12.53% - Rank within Sub-Chapter 1302: #11 of 29 by export value; import-side #4 ### Key metrics - National export rank: #4808 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −24.95% in FY 2024-25 - Contribution to Sub-Ch. 1302: 0.24% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 13023990 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. 1302 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1302 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | 27.94 | 0.0008% | — | 0.38% | 139.36 | 0.0025% | — | 13.56% | −111.42 | #4344 | | FY 2024-25 | 20.97 | 0.0006% | −24.95% | 0.24% | 131.35 | 0.0022% | −5.75% | 12.53% | −110.38 | #4808 | ## Key trade insights: HSN Code 13023990 export-import analysis ### Export snapshot for HSN Code 13023990 India exported ₹20.97 Crore worth of Henna: Henna Leaves in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 13023990 ranked #4808 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 13023990 ranks #4808 out of 12657 HSN codes by total export value. Within Sub-Chapter 1302, it ranks #11 of 29. By trade surplus, it ranks #10873 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 13023990 exports The strongest single-year export movement for HSN Code 13023990 was recorded in FY 2024-25, when exports declined by 24.95% over the prior year. ### India records a trade deficit of ₹110.38 Crore in HSN Code 13023990 goods In FY 2024-25, India's imports of ₹131.35 Cr exceeded exports of ₹20.97 Cr, resulting in a trade deficit of ₹110.38 Crore — ranking #10873 of 12657 by surplus magnitude. ### HSN Code 13023990 contributes 0.24% of Sub-Chapter 1302 exports — ranked #11 Among the 29 HSN codes under Sub-Chapter 1302, HSN Code 13023990 ranks #11 by export value — accounting for 0.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.53% share (rank #4). ## Related HSN Codes in Sub-Chapter 1302 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 13021919: Vegetable extracts](https://busy.in/hsn/hsn-13021919/) | ₹4,381 Cr | | #2 | [HSN Code 13023239: Tamarind kernel powder](https://busy.in/hsn/hsn-13023239/) | ₹3,011 Cr | | #3 | [HSN Code 13023231: Guar gum chemically treated](https://busy.in/hsn/hsn-13023231/) | ₹550 Cr | | #4 | [HSN Code 13021990: Vegetable Saps/Extracts\| Other](https://busy.in/hsn/hsn-13021990/) | ₹309 Cr | | #5 | [HSN Code 13023910: Kappa carrageenan](https://busy.in/hsn/hsn-13023910/) | ₹152 Cr | | #6 | [HSN Code 13021918: Garcinia & Gamboge Extracts: Vegetable Saps & Extracts](https://busy.in/hsn/hsn-13021918/) | ₹73 Cr | | #7 | [HSN Code 13021916: Neem extracts, vegetable saps](https://busy.in/hsn/hsn-13021916/) | ₹66 Cr | | #8 | [HSN Code 13021930: Purified & Distilled CNSL (Cardanol): Vegetable Saps & Extracts](https://busy.in/hsn/hsn-13021930/) | ₹54 Cr | | #9 | [HSN Code 13023100: Agar-agar](https://busy.in/hsn/hsn-13023100/) | ₹29 Cr | | #10 | [HSN Code 13023290: Kappa Carrageenan](https://busy.in/hsn/hsn-13023290/) | ₹23 Cr | | #11 | HSN Code 13023990: Henna: Henna Leaves (this hsn code) | ₹21 Cr |