--- title: "HSN Code for Of Leguminous Plants | HSN 23025000 GST Rate" description: "Find HSN and GST Rates for 23025000 related to Of Leguminous Plants with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-23025000/" --- # HSN Code 23025000: Of Leguminous Plants - [Section 04: Guide to HSN Section 04](https://busy.in/hsn/section-04/) - [Chapter 23: Residues and Waste from Food Industries; Animal Fodder](https://busy.in/hsn/chapter-23/) - [Sub-chapter 2302: Milling residues](https://busy.in/hsn/sub-chapter-2302/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of leguminous plants | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 23025000 ? It includes Of Leguminous Plants ### Do e‑way bill and e‑invoice apply for Of Leguminous Plants? 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 Of Leguminous Plants? 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 Of Leguminous Plants? 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 should mixed supplies be billed when Of Leguminous Plants is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of Leguminous Plants; Nil for exempt items if applicable). ### Any common misclassification issue with Of Leguminous Plants? 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 23025000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹109 Cr (+11.93% YoY) — 0.0030% of India's total exports - Imports: ₹2 Cr (−72.45% YoY) — 0.0000% of India's total imports - Trade balance: ₹107 Cr (Surplus); surplus rank #1560 of 12657 HSN codes - Share of Sub-Chapter 2302: 17.42% of its exports; import side 1.41% - Rank within Sub-Chapter 2302: #2 of 8 by export value; import-side #4 ### Key metrics - Export CAGR: 87.13% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2546 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,082.74% in FY 2020-21 - Contribution to Sub-Ch. 2302: 17.42% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 23025000 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. 2302 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2302 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2.54 | 0.0001% | — | 20.17% | 11.30 | 0.0003% | — | 10.63% | −8.76 | #6677 | | FY 2019-20 | 26.31 | 0.0012% | +935.83% | 87.73% | 3.61 | 0.0001% | −68.05% | 3.43% | +22.70 | #3766 | | FY 2020-21 | 311.18 | 0.0145% | +1,082.74% | 81.57% | < ₹1 Crore | 0.0000% | −94.18% | 0.52% | +310.97 | #994 | | FY 2021-22 | 271.03 | 0.0086% | −12.90% | 34.32% | < ₹1 Crore | 0.0000% | +128.57% | 0.80% | +270.55 | #1352 | | FY 2022-23 | 53.26 | 0.0015% | −80.35% | 3.21% | 1.69 | 0.0000% | +252.08% | 1.40% | +51.57 | #3393 | | FY 2023-24 | 97.44 | 0.0027% | +82.95% | 6.40% | 6.86 | 0.0001% | +305.92% | 4.96% | +90.58 | #2612 | | FY 2024-25 | 109.06 | 0.0030% | +11.93% | 17.42% | 1.89 | 0.0000% | −72.45% | 1.41% | +107.17 | #2546 | - CAGR (7-year): exports 87.13%/yr, imports -25.77%/yr (consistently Surplus) ## Key trade insights: HSN Code 23025000 export-import analysis ### Consistent export growth: 87.13% CAGR over 7 years India's exports under HSN Code 23025000 have grown at a compound annual rate of 87.13% over 7 fiscal years, rising from ₹2.54 Crore in FY 2018-19 to ₹109.06 Crore in FY 2024-25. ### HSN Code 23025000 ranked #2546 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 23025000 ranks #2546 out of 12657 HSN codes by total export value. Within Sub-Chapter 2302, it ranks #2 of 8. By trade surplus, it ranks #1560 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 23025000 exports The strongest single-year export movement for HSN Code 23025000 was recorded in FY 2020-21, when exports surged by 1,082.74% over the prior year. ### India maintains a trade surplus of ₹107.17 Crore in HSN Code 23025000 goods In FY 2024-25, India's exports of ₹109.06 Cr exceeded imports of ₹1.89 Cr, resulting in a trade surplus of ₹107.17 Crore — ranking #1560 of 12657 by surplus magnitude. ### Import growth of -25.77% CAGR signals stable import dependency for Of Leguminous Plants India's imports under HSN Code 23025000 have grown at -25.77% CAGR, reaching ₹1.89 Crore in FY 2024-25. ### HSN Code 23025000 contributes 17.42% of Sub-Chapter 2302 exports — ranked #2 Among the 8 HSN codes under Sub-Chapter 2302, HSN Code 23025000 ranks #2 by export value — accounting for 17.42% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.41% share (rank #4). ## Related HSN Codes in Sub-Chapter 2302 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 23023000: Of Wheat Bran And De-Oiled Cake](https://busy.in/hsn/hsn-23023000/) | ₹509 Cr | | #2 | HSN Code 23025000: Of Leguminous Plants (this hsn code) | ₹109 Cr | | #3 | [HSN Code 23024000: Of Other Cereals](https://busy.in/hsn/hsn-23024000/) | ₹4 Cr | | #4 | [HSN Code 23021090: Of Maize (Corn) \| Other](https://busy.in/hsn/hsn-23021090/) | ₹2 Cr | | #5 | [HSN Code 23021010: Of Maize (Corn) \| Maize Bran](https://busy.in/hsn/hsn-23021010/) | ₹2 Cr | | — | [HSN Code 23022010: Raw Rice Bran: Cereal Milling Residues](https://busy.in/hsn/hsn-23022010/) | — | | — | [HSN Code 23022020: Other Rice Bran Residues: Cereal/Leguminous](https://busy.in/hsn/hsn-23022020/) | — | | — | [HSN Code 23022090: Maize (Corn) Germ Oil-Cake/Solid Residues](https://busy.in/hsn/hsn-23022090/) | — |