---
title: "HSN Code for Other | Other| Apple | HSN 20079940 GST Rate"
description: "Find HSN and GST Rates for 20079940 related to Other | Other| Apple with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-20079940/"
---

# HSN Code 20079940: Other | Other| Apple

- [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 : Other: Apple | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 20079940 ?

It includes Other | Other| Apple

### How should mixed supplies be billed when Other / Other/ Apple is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Other/ Apple; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Other / Other/ Apple?

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 Other / Other/ Apple?

Under HSN 20079940, Other / Other/ Apple attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Any common misclassification issue with Other / Other/ Apple?

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.

### Do e‑way bill and e‑invoice apply for Other / Other/ Apple?

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.

## India's trade performance: HSN Code 20079940 (FY 2024-25)

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

- Exports: < ₹1 Crore (+235.00% YoY) — 0.0000% of India's total exports
- Imports: ₹4 Cr (+53.73% YoY) — 0.0001% of India's total imports
- Trade balance: −₹3 Cr (Deficit); surplus rank #8423 of 12657 HSN codes
- Share of Sub-Chapter 2007: 0.06% of its exports; import side 3.99%
- Rank within Sub-Chapter 2007: #7 of 7 by export value; import-side #3

### Key metrics

- Export CAGR: 49.50% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8598 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +283.33% in FY 2019-20
- Contribution to Sub-Ch. 2007: 0.06% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 20079940

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% | — | 0.01% | 1.96 | 0.0001% | — | 2.76% | −1.90 | #9428 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +283.33% | 0.02% | 1.93 | 0.0001% | −1.53% | 3.48% | −1.70 | #8749 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −34.78% | 0.01% | 1.56 | 0.0001% | −19.17% | 4.84% | −1.41 | #9034 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −46.67% | 0.01% | 1.28 | 0.0000% | −17.95% | 2.67% | −1.20 | #9630 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +137.50% | 0.01% | 3.03 | 0.0001% | +136.72% | 3.69% | −2.84 | #9322 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +5.26% | 0.01% | 2.68 | 0.0000% | −11.55% | 3.95% | −2.48 | #9440 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +235.00% | 0.06% | 4.12 | 0.0001% | +53.73% | 3.99% | −3.45 | #8598 |

- CAGR (7-year): exports 49.50%/yr, imports 13.18%/yr (consistently Deficit)

## Key trade insights: HSN Code 20079940 export-import analysis

### Consistent export growth: 49.50% CAGR over 7 years

India's exports under HSN Code 20079940 have grown at a compound annual rate of 49.50% over 7 fiscal years, rising from ₹0.06 Crore in FY 2018-19 to ₹0.67 Crore in FY 2024-25.

### HSN Code 20079940 ranked #8598 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 20079940 ranks #8598 out of 12657 HSN codes by total export value. Within Sub-Chapter 2007, it ranks #7 of 7. By trade surplus, it ranks #8423 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 20079940 exports

The strongest single-year export movement for HSN Code 20079940 was recorded in FY 2019-20, when exports surged by 283.33% over the prior year.

### India records a trade deficit of ₹3.45 Crore in HSN Code 20079940 goods

In FY 2024-25, India's imports of ₹4.12 Cr exceeded exports of ₹0.67 Cr, resulting in a trade deficit of ₹3.45 Crore — ranking #8423 of 12657 by surplus magnitude.

### Import growth of 13.18% CAGR signals rising demand for Other | Other| Apple

India's imports under HSN Code 20079940 have grown at 13.18% CAGR, reaching ₹4.12 Crore in FY 2024-25.

### HSN Code 20079940 contributes 0.06% of Sub-Chapter 2007 exports — ranked #7

Among the 7 HSN codes under Sub-Chapter 2007, HSN Code 20079940 ranks #7 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.99% share (rank #3).

## 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](https://busy.in/hsn/hsn-20079100/) | ₹1 Cr |
| #7 | HSN Code 20079940: Other \| Other\| Apple (this hsn code) | < ₹1 Crore |