--- title: "HSN Code for Lemon Squash | HSN 20089912 GST Rate" description: "Find HSN and GST Rates for 20089912 related to Lemon Squash with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-20089912/" --- # HSN Code 20089912: Lemon Squash - [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 2008: Preserved fruit, nuts & plant parts](https://busy.in/hsn/sub-chapter-2008/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other, including mixtures other than those of sub-heading 2008 19 : Other: Squash : Lemon | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 20089912 ? It includes Lemon Squash ### How should mixed supplies be billed when Lemon Squash is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lemon Squash; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Lemon Squash? 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 Lemon Squash? 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. ### Does packaging or labelling change the GST for Lemon Squash? 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. ### Any common misclassification issue with Lemon Squash? 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 20089912 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (+33.14% YoY) — 0.0001% of India's total exports - Imports: < ₹1 Crore (−7.14% YoY) — 0.0000% of India's total imports - Trade balance: ₹2 Cr (Surplus); surplus rank #4204 of 12657 HSN codes - Share of Sub-Chapter 2008: 0.06% of its exports; import side 0.02% - Rank within Sub-Chapter 2008: #13 of 27 by export value; import-side #22 ### Key metrics - Export CAGR: 8.62% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7488 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +76.64% in FY 2019-20 - Contribution to Sub-Ch. 2008: 0.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 20089912 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. 2008 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2008 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.37 | 0.0001% | — | 0.14% | < ₹1 Crore | 0.0000% | — | 0.11% | +1.08 | #7327 | | FY 2019-20 | 2.42 | 0.0001% | +76.64% | 0.21% | < ₹1 Crore | 0.0000% | −48.28% | 0.07% | +2.27 | #6730 | | FY 2020-21 | 1.70 | 0.0001% | −29.75% | 0.12% | < ₹1 Crore | 0.0000% | −33.33% | 0.04% | +1.60 | #7160 | | FY 2021-22 | 1.92 | 0.0001% | +12.94% | 0.14% | < ₹1 Crore | 0.0000% | −20.00% | 0.02% | +1.84 | #7358 | | FY 2022-23 | 1.10 | 0.0000% | −42.71% | 0.05% | < ₹1 Crore | 0.0000% | +125.00% | 0.03% | +0.92 | #8022 | | FY 2023-24 | 1.69 | 0.0000% | +53.64% | 0.05% | < ₹1 Crore | 0.0000% | −22.22% | 0.03% | +1.55 | #7749 | | FY 2024-25 | 2.25 | 0.0001% | +33.14% | 0.06% | < ₹1 Crore | 0.0000% | −7.14% | 0.02% | +2.12 | #7488 | - CAGR (7-year): exports 8.62%/yr, imports -12.52%/yr (consistently Surplus) ## Key trade insights: HSN Code 20089912 export-import analysis ### Consistent export growth: 8.62% CAGR over 7 years India's exports under HSN Code 20089912 have grown at a compound annual rate of 8.62% over 7 fiscal years, rising from ₹1.37 Crore in FY 2018-19 to ₹2.25 Crore in FY 2024-25. ### HSN Code 20089912 ranked #7488 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 20089912 ranks #7488 out of 12657 HSN codes by total export value. Within Sub-Chapter 2008, it ranks #13 of 27. By trade surplus, it ranks #4204 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 20089912 exports The strongest single-year export movement for HSN Code 20089912 was recorded in FY 2019-20, when exports surged by 76.64% over the prior year. ### India maintains a trade surplus of ₹2.12 Crore in HSN Code 20089912 goods In FY 2024-25, India's exports of ₹2.25 Cr exceeded imports of ₹0.13 Cr, resulting in a trade surplus of ₹2.12 Crore — ranking #4204 of 12657 by surplus magnitude. ### Import growth of -12.52% CAGR signals stable import dependency for Lemon Squash India's imports under HSN Code 20089912 have grown at -12.52% CAGR, reaching ₹0.13 Crore in FY 2024-25. ### HSN Code 20089912 contributes 0.06% of Sub-Chapter 2008 exports — ranked #13 Among the 27 HSN codes under Sub-Chapter 2008, HSN Code 20089912 ranks #13 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #22). ## Related HSN Codes in Sub-Chapter 2008 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 20089999: Other Preserved Fruits](https://busy.in/hsn/hsn-20089999/) | ₹1,184 Cr | | #2 | [HSN Code 20081100: Nuts, Ground-nuts & Other Seeds, Mixed or Not: Ground-nuts](https://busy.in/hsn/hsn-20081100/) | ₹1,011 Cr | | #3 | [HSN Code 20081940: Other Roasted Nuts/Seeds](https://busy.in/hsn/hsn-20081940/) | ₹352 Cr | | #4 | [HSN Code 20081930: Other Roasted/Fried Vegetable Products](https://busy.in/hsn/hsn-20081930/) | ₹270 Cr | | #5 | [HSN Code 20081910: Other Prepared/Preserved Nuts](https://busy.in/hsn/hsn-20081910/) | ₹201 Cr | | #6 | [HSN Code 20089911: Mango Squash](https://busy.in/hsn/hsn-20089911/) | ₹155 Cr | | #7 | [HSN Code 20081920: Frozen Octopus](https://busy.in/hsn/hsn-20081920/) | ₹152 Cr | | #8 | [HSN Code 20089994: Other Guava](https://busy.in/hsn/hsn-20089994/) | ₹72 Cr | | #9 | [HSN Code 20081990: Other Nut Mixtures](https://busy.in/hsn/hsn-20081990/) | ₹46 Cr | | #10 | [HSN Code 20089919: Other Squash](https://busy.in/hsn/hsn-20089919/) | ₹18 Cr | | #13 | HSN Code 20089912: Lemon Squash (this hsn code) | ₹2 Cr |