--- title: "HSN Code for Homogenised Composite Food Preparations | HSN 21042000 GST Rate" description: "Find HSN and GST Rates for 21042000 related to Homogenised Composite Food Preparations with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-21042000/" --- # HSN Code 21042000: Homogenised Composite Food Preparations - [Section 04: Guide to HSN Section 04](https://busy.in/hsn/section-04/) - [Chapter 21: Miscellaneous Edible Preparations](https://busy.in/hsn/chapter-21/) - [Sub-chapter 2104: Rosin & resin products](https://busy.in/hsn/sub-chapter-2104/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Homogenised composite food preparations | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 21042000 ? It includes Homogenised Composite Food Preparations ### How should mixed supplies be billed when Homogenised Composite Food Preparations is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Homogenised Composite Food Preparations; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Homogenised Composite Food Preparations? 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. ### Does packaging or labelling change the GST for Homogenised Composite Food Preparations? 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 Homogenised Composite Food Preparations? 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. ### Can we claim ITC on inputs used to trade Homogenised Composite Food Preparations? 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 21042000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (−7.69% YoY) — 0.0001% of India's total exports - Imports: < ₹1 Crore (−71.43% YoY) — 0.0000% of India's total imports - Trade balance: ₹5 Cr (Surplus); surplus rank #3744 of 12657 HSN codes - Share of Sub-Chapter 2104: 7.60% of its exports; import side 1.17% - Rank within Sub-Chapter 2104: #3 of 3 by export value; import-side #3 ### Key metrics - Export CAGR: -8.48% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6658 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +575.32% in FY 2023-24 - Contribution to Sub-Ch. 2104: 7.60% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 21042000 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. 2104 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2104 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 8.17 | 0.0004% | — | 28.74% | < ₹1 Crore | 0.0000% | — | 23.26% | +7.67 | #5242 | | FY 2019-20 | 9.07 | 0.0004% | +11.02% | 32.91% | < ₹1 Crore | 0.0000% | −86.00% | 5.15% | +9.00 | #5135 | | FY 2020-21 | 2.06 | 0.0001% | −77.29% | 5.31% | Nil | 0.0000% | −100.00% | 0.00% | +2.06 | #6952 | | FY 2021-22 | 1.92 | 0.0001% | −6.80% | 4.48% | Nil | 0.0000% | — | 0.00% | +1.92 | #7358 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −59.90% | 1.52% | < ₹1 Crore | 0.0000% | — | 0.65% | +0.76 | #8319 | | FY 2023-24 | 5.20 | 0.0001% | +575.32% | 8.87% | < ₹1 Crore | 0.0000% | +600.00% | 5.93% | +5.13 | #6530 | | FY 2024-25 | 4.80 | 0.0001% | −7.69% | 7.60% | < ₹1 Crore | 0.0000% | −71.43% | 1.17% | +4.78 | #6658 | - CAGR (7-year): exports -8.48%/yr, imports -41.52%/yr (consistently Surplus) ## Key trade insights: HSN Code 21042000 export-import analysis ### Export decline: -8.48% CAGR over 7 years India's exports under HSN Code 21042000 have declined at a compound annual rate of -8.48% over 7 fiscal years, falling from ₹8.17 Crore in FY 2018-19 to ₹4.80 Crore in FY 2024-25. ### HSN Code 21042000 ranked #6658 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 21042000 ranks #6658 out of 12657 HSN codes by total export value. Within Sub-Chapter 2104, it ranks #3 of 3. By trade surplus, it ranks #3744 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 21042000 exports The strongest single-year export movement for HSN Code 21042000 was recorded in FY 2023-24, when exports surged by 575.32% over the prior year. ### India maintains a trade surplus of ₹4.78 Crore in HSN Code 21042000 goods In FY 2024-25, India's exports of ₹4.80 Cr exceeded imports of ₹0.02 Cr, resulting in a trade surplus of ₹4.78 Crore — ranking #3744 of 12657 by surplus magnitude. ### Import growth of -41.52% CAGR signals stable import dependency for Homogenised Composite Food Preparations India's imports under HSN Code 21042000 have grown at -41.52% CAGR, reaching ₹0.02 Crore in FY 2024-25. ### HSN Code 21042000 contributes 7.60% of Sub-Chapter 2104 exports — ranked #3 Among the 3 HSN codes under Sub-Chapter 2104, HSN Code 21042000 ranks #3 by export value — accounting for 7.60% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.17% share (rank #3). ## Related HSN Codes in Sub-Chapter 2104 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 21041090: Soups and broths and preparations therefor:other](https://busy.in/hsn/hsn-21041090/) | ₹31 Cr | | #2 | [HSN Code 21041010: Dried Soups & Broths](https://busy.in/hsn/hsn-21041010/) | ₹27 Cr | | #3 | HSN Code 21042000: Homogenised Composite Food Preparations (this hsn code) | ₹5 Cr |