---
title: "HSN Code for Prepared Mushrooms & Truffles	 | HSN 20039090 GST Rate"
description: "Find HSN and GST Rates for 20039090 related to Prepared Mushrooms & Truffles	 with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-20039090/"
---

# HSN Code 20039090: Prepared Mushrooms & Truffles

- [Section 04: Guide to HSN Section 04](https://busy.in/hsn/section-04/)
- [Chapter 20: Preparations of Vegetables, Fruits, Nuts or Other Parts of Plants](https://busy.in/hsn/chapter-20/)
- [Sub-chapter 2003: Prepared mushrooms & truffles](https://busy.in/hsn/sub-chapter-2003/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 20039090 ?

It includes Prepared Mushrooms & Truffles

### Any common misclassification issue with Prepared Mushrooms & Truffles?

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 Prepared Mushrooms & Truffles?

Under HSN 20039090, Prepared Mushrooms & Truffles attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Do e‑way bill and e‑invoice apply for Prepared Mushrooms & Truffles?

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 should mixed supplies be billed when Prepared Mushrooms & Truffles is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Prepared Mushrooms & Truffles; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Prepared Mushrooms & Truffles?

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 Prepared Mushrooms & Truffles?

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 20039090 (FY 2024-25)

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

- Exports: < ₹1 Crore (+214.29% YoY) — 0.0000% of India's total exports
- Imports: ₹8 Cr (+56.16% YoY) — 0.0001% of India's total imports
- Trade balance: −₹8 Cr (Deficit); surplus rank #8901 of 12657 HSN codes
- Share of Sub-Chapter 2003: 31.43% of its exports; import side 67.50%
- Rank within Sub-Chapter 2003: #2 of 3 by export value; import-side #1

### Key metrics

- Export CAGR: 49.13% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8914 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +214.29% in FY 2024-25
- Contribution to Sub-Ch. 2003: 31.43% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 20039090

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. 2003 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2003 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 26.67% | < ₹1 Crore | 0.0000% | — | 23.68% | −0.77 | #9577 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | 0.00% | 57.14% | < ₹1 Crore | 0.0000% | −1.23% | 25.24% | −0.76 | #9534 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +25.00% | 17.86% | 1.33 | 0.0000% | +66.25% | 47.84% | −1.28 | #9546 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | 0.00% | 2.37% | 1.69 | 0.0000% | +27.07% | 29.14% | −1.64 | #9808 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +100.00% | 62.50% | 4.03 | 0.0001% | +138.46% | 44.09% | −3.93 | #9640 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +40.00% | 15.05% | 5.36 | 0.0001% | +33.00% | 56.78% | −5.22 | #9628 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +214.29% | 31.43% | 8.37 | 0.0001% | +56.16% | 67.50% | −7.93 | #8914 |

- CAGR (7-year): exports 49.13%/yr, imports 47.58%/yr (consistently Deficit)

## Key trade insights: HSN Code 20039090 export-import analysis

### Consistent export growth: 49.13% CAGR over 7 years

India's exports under HSN Code 20039090 have grown at a compound annual rate of 49.13% over 7 fiscal years, rising from ₹0.04 Crore in FY 2018-19 to ₹0.44 Crore in FY 2024-25.

### HSN Code 20039090 ranked #8914 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 20039090 ranks #8914 out of 12657 HSN codes by total export value. Within Sub-Chapter 2003, it ranks #2 of 3. By trade surplus, it ranks #8901 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 20039090 exports

The strongest single-year export movement for HSN Code 20039090 was recorded in FY 2024-25, when exports surged by 214.29% over the prior year.

### India records a trade deficit of ₹7.93 Crore in HSN Code 20039090 goods

In FY 2024-25, India's imports of ₹8.37 Cr exceeded exports of ₹0.44 Cr, resulting in a trade deficit of ₹7.93 Crore — ranking #8901 of 12657 by surplus magnitude.

### Import growth of 47.58% CAGR signals rising demand for Prepared Mushrooms & Truffles

India's imports under HSN Code 20039090 have grown at 47.58% CAGR, reaching ₹8.37 Crore in FY 2024-25.

### HSN Code 20039090 contributes 31.43% of Sub-Chapter 2003 exports — ranked #2

Among the 3 HSN codes under Sub-Chapter 2003, HSN Code 20039090 ranks #2 by export value — accounting for 31.43% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 67.50% share (rank #1).

## Related HSN Codes in Sub-Chapter 2003

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 20031000: Mushrooms Of The Genus Agaricus](https://busy.in/hsn/hsn-20031000/) | < ₹1 Crore |
| #2 | HSN Code 20039090: Prepared Mushrooms & Truffles	 (this hsn code) | < ₹1 Crore |
| — | [HSN Code 20039010: Other \| Truffles](https://busy.in/hsn/hsn-20039010/) | Nil |