--- title: "HSN Code for Other | Citrus Fruit | HSN 20079100 GST Rate" description: "Find HSN and GST Rates for 20079100 related to Other | Citrus Fruit with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-20079100/" --- # HSN Code 20079100: Other | Citrus Fruit - [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 2007: Jams and fruit preserves](https://busy.in/hsn/sub-chapter-2007/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Citrus fruit | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 20079100 ? It includes Other | Citrus Fruit ### Does packaging or labelling change the GST for Other / Citrus Fruit? 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 / Citrus Fruit? 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 should mixed supplies be billed when Other / Citrus Fruit is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Citrus Fruit; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other / Citrus Fruit? 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 / Citrus Fruit? Under HSN 20079100, Other / Citrus Fruit attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Other / Citrus Fruit? 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. ## India's trade performance: HSN Code 20079100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (+110.77% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−11.86% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4581 of 12657 HSN codes - Share of Sub-Chapter 2007: 0.12% of its exports; import side 0.50% - Rank within Sub-Chapter 2007: #6 of 7 by export value; import-side #5 ### Key metrics - Export CAGR: 20.84% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7958 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +190.38% in FY 2021-22 - Contribution to Sub-Ch. 2007: 0.12% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 20079100 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. 2007 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2007 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.04% | < ₹1 Crore | 0.0000% | — | 0.56% | +0.04 | #8277 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +70.45% | 0.07% | < ₹1 Crore | 0.0000% | +20.00% | 0.86% | +0.27 | #7865 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −30.67% | 0.05% | < ₹1 Crore | 0.0000% | −12.50% | 1.30% | +0.10 | #8201 | | FY 2021-22 | 1.51 | 0.0000% | +190.38% | 0.10% | < ₹1 Crore | 0.0000% | −2.38% | 0.86% | +1.10 | #7611 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −63.58% | 0.03% | < ₹1 Crore | 0.0000% | +26.83% | 0.63% | +0.03 | #8606 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +18.18% | 0.05% | < ₹1 Crore | 0.0000% | +13.46% | 0.87% | +0.06 | #8592 | | FY 2024-25 | 1.37 | 0.0000% | +110.77% | 0.12% | < ₹1 Crore | 0.0000% | −11.86% | 0.50% | +0.85 | #7958 | - CAGR (7-year): exports 20.84%/yr, imports 4.47%/yr (consistently Surplus) ## Key trade insights: HSN Code 20079100 export-import analysis ### Consistent export growth: 20.84% CAGR over 7 years India's exports under HSN Code 20079100 have grown at a compound annual rate of 20.84% over 7 fiscal years, rising from ₹0.44 Crore in FY 2018-19 to ₹1.37 Crore in FY 2024-25. ### HSN Code 20079100 ranked #7958 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 20079100 ranks #7958 out of 12657 HSN codes by total export value. Within Sub-Chapter 2007, it ranks #6 of 7. By trade surplus, it ranks #4581 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 20079100 exports The strongest single-year export movement for HSN Code 20079100 was recorded in FY 2021-22, when exports surged by 190.38% over the prior year. ### India maintains a trade surplus of ₹0.85 Crore in HSN Code 20079100 goods In FY 2024-25, India's exports of ₹1.37 Cr exceeded imports of ₹0.52 Cr, resulting in a trade surplus of ₹0.85 Crore — ranking #4581 of 12657 by surplus magnitude. ### Import growth of 4.47% CAGR signals stable import dependency for Other | Citrus Fruit India's imports under HSN Code 20079100 have grown at 4.47% CAGR, reaching ₹0.52 Crore in FY 2024-25. ### HSN Code 20079100 contributes 0.12% of Sub-Chapter 2007 exports — ranked #6 Among the 7 HSN codes under Sub-Chapter 2007, HSN Code 20079100 ranks #6 by export value — accounting for 0.12% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.50% share (rank #5). ## Related HSN Codes in Sub-Chapter 2007 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 20079910: Other \| Other\| Mango](https://busy.in/hsn/hsn-20079910/) | ₹856 Cr | | #2 | [HSN Code 20079990: Jams, Fruit Jellies, Marmalades, and Purees \| Other](https://busy.in/hsn/hsn-20079990/) | ₹201 Cr | | #3 | [HSN Code 20079920: Other \| Other\| Guava](https://busy.in/hsn/hsn-20079920/) | ₹47 Cr | | #4 | [HSN Code 20071000: Homogenised Preparations](https://busy.in/hsn/hsn-20071000/) | ₹12 Cr | | #5 | [HSN Code 20079930: Other \| Other\| Pine Apple](https://busy.in/hsn/hsn-20079930/) | ₹4 Cr | | #6 | HSN Code 20079100: Other \| Citrus Fruit (this hsn code) | ₹1 Cr | | #7 | [HSN Code 20079940: Other \| Other\| Apple](https://busy.in/hsn/hsn-20079940/) | < ₹1 Crore |