--- title: "HSN Code for Essential oils: Lemon | HSN 33011300 GST Rate" description: "Find HSN and GST Rates for 33011300 related to Essential oils: Lemon with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-33011300/" --- # HSN Code 33011300: Essential oils: Lemon - [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/) - [Chapter 33: Essential Oils, Resinoids and Perfumery; Cosmetic or Toilet Preparations](https://busy.in/hsn/chapter-33/) - [Sub-chapter 3301: Essential oils: concretes & absolutes](https://busy.in/hsn/sub-chapter-3301/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Essential oils of citrus fruit : Of lemon | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 33011300 ? It includes Essential oils: Lemon ### How much GST applies to Essential oils: Lemon? Under HSN 33011300, Essential oils: Lemon attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Essential oils: Lemon? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Essential oils: Lemon? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Essential oils: Lemon? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Does packaging or labelling change the GST for Essential oils: Lemon? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### How should mixed supplies be billed when Essential oils: Lemon is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Essential oils: Lemon; Nil for exempt items if applicable). ## India's trade performance: HSN Code 33011300 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (+114.55% YoY) — 0.0001% of India's total exports - Imports: ₹32 Cr (+3.21% YoY) — 0.0005% of India's total imports - Trade balance: −₹27 Cr (Deficit); surplus rank #9764 of 12657 HSN codes - Share of Sub-Chapter 3301: 0.06% of its exports; import side 1.04% - Rank within Sub-Chapter 3301: #48 of 79 by export value; import-side #13 ### Key metrics - Export CAGR: -14.53% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6681 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +114.55% in FY 2024-25 - Contribution to Sub-Ch. 3301: 0.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 33011300 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. 3301 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3301 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 12.11 | 0.0005% | — | 0.18% | 50.75 | 0.0014% | — | 1.54% | −38.64 | #4764 | | FY 2019-20 | 3.36 | 0.0002% | −72.25% | 0.04% | 18.93 | 0.0006% | −62.70% | 0.47% | −15.57 | #6321 | | FY 2020-21 | 2.47 | 0.0001% | −26.49% | 0.04% | 17.49 | 0.0006% | −7.61% | 0.94% | −15.02 | #6744 | | FY 2021-22 | 1.21 | 0.0000% | −51.01% | 0.02% | 23.16 | 0.0005% | +32.42% | 0.96% | −21.95 | #7819 | | FY 2022-23 | 1.84 | 0.0001% | +52.07% | 0.02% | 25.71 | 0.0004% | +11.01% | 1.00% | −23.87 | #7529 | | FY 2023-24 | 2.20 | 0.0001% | +19.57% | 0.03% | 30.54 | 0.0005% | +18.79% | 0.89% | −28.34 | #7490 | | FY 2024-25 | 4.72 | 0.0001% | +114.55% | 0.06% | 31.52 | 0.0005% | +3.21% | 1.04% | −26.80 | #6681 | - CAGR (7-year): exports -14.53%/yr, imports -7.63%/yr (consistently Deficit) ## Key trade insights: HSN Code 33011300 export-import analysis ### Export decline: -14.53% CAGR over 7 years India's exports under HSN Code 33011300 have declined at a compound annual rate of -14.53% over 7 fiscal years, falling from ₹12.11 Crore in FY 2018-19 to ₹4.72 Crore in FY 2024-25. ### HSN Code 33011300 ranked #6681 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 33011300 ranks #6681 out of 12657 HSN codes by total export value. Within Sub-Chapter 3301, it ranks #48 of 79. By trade surplus, it ranks #9764 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 33011300 exports The strongest single-year export movement for HSN Code 33011300 was recorded in FY 2024-25, when exports surged by 114.55% over the prior year. ### India records a trade deficit of ₹26.80 Crore in HSN Code 33011300 goods In FY 2024-25, India's imports of ₹31.52 Cr exceeded exports of ₹4.72 Cr, resulting in a trade deficit of ₹26.80 Crore — ranking #9764 of 12657 by surplus magnitude. ### Import growth of -7.63% CAGR signals stable import dependency for Essential oils: Lemon India's imports under HSN Code 33011300 have grown at -7.63% CAGR, reaching ₹31.52 Crore in FY 2024-25. ### HSN Code 33011300 contributes 0.06% of Sub-Chapter 3301 exports — ranked #48 Among the 79 HSN codes under Sub-Chapter 3301, HSN Code 33011300 ranks #48 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.04% share (rank #13). ## Related HSN Codes in Sub-Chapter 3301 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 33019022: Capsicum Oleoresins](https://busy.in/hsn/hsn-33019022/) | ₹1,286 Cr | | #2 | [HSN Code 33012590: Essential oils: Other](https://busy.in/hsn/hsn-33012590/) | ₹1,182 Cr | | #3 | [HSN Code 33019014: Turmeric Oleoresins](https://busy.in/hsn/hsn-33019014/) | ₹965 Cr | | #4 | [HSN Code 33019029: Other Spice Oleoresins](https://busy.in/hsn/hsn-33019029/) | ₹951 Cr | | #5 | [HSN Code 33012400: Jasmine, Peppermint, and Menthol Oils](https://busy.in/hsn/hsn-33012400/) | ₹565 Cr | | #6 | [HSN Code 33019013: Essential Oils and Resinoids](https://busy.in/hsn/hsn-33019013/) | ₹533 Cr | | #7 | [HSN Code 33012990: Essential oils: Other](https://busy.in/hsn/hsn-33012990/) | ₹523 Cr | | #8 | [HSN Code 33019090: Essential oils & derivatives \| Other](https://busy.in/hsn/hsn-33019090/) | ₹289 Cr | | #9 | [HSN Code 33019033: Ambrettolide Essence](https://busy.in/hsn/hsn-33019033/) | ₹166 Cr | | #10 | [HSN Code 33012510: Essential oils: Spearmint oil](https://busy.in/hsn/hsn-33012510/) | ₹166 Cr | | #48 | HSN Code 33011300: Essential oils: Lemon (this hsn code) | ₹5 Cr |