--- title: "HSN Code for Food/drink industry use | HSN 33021090 GST Rate" description: "Find HSN and GST Rates for 33021090 related to Food/drink industry use with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-33021090/" --- # HSN Code 33021090: Food/drink industry use - [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 3302: Odoriferous mixtures](https://busy.in/hsn/sub-chapter-3302/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of a kind used in the food or drink industries : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 33021090 ? It includes Food/drink industry use ### Do e‑way bill and e‑invoice apply for Food/drink industry use? 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. ### Any common misclassification issue with Food/drink industry use? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Food/drink industry use? Under HSN 33021090, Food/drink industry use attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Food/drink industry use? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Food/drink industry use is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Food/drink industry use; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Food/drink industry use? 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. ## India's trade performance: HSN Code 33021090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹617 Cr (+40.12% YoY) — 0.0168% of India's total exports - Imports: ₹1,039 Cr (+43.95% YoY) — 0.0171% of India's total imports - Trade balance: −₹422 Cr (Deficit); surplus rank #11793 of 12657 HSN codes - Share of Sub-Chapter 3302: 14.50% of its exports; import side 48.63% - Rank within Sub-Chapter 3302: #5 of 7 by export value; import-side #1 ### Key metrics - Export CAGR: 28.39% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #836 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +65.79% in FY 2023-24 - Contribution to Sub-Ch. 3302: 14.50% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 33021090 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. 3302 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3302 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 137.75 | 0.0060% | — | 5.70% | 345.03 | 0.0096% | — | 29.71% | −207.28 | #1669 | | FY 2019-20 | 226.67 | 0.0103% | +64.55% | 8.77% | 416.83 | 0.0125% | +20.81% | 33.56% | −190.16 | #1216 | | FY 2020-21 | 238.56 | 0.0111% | +5.25% | 9.35% | 418.84 | 0.0144% | +0.48% | 35.40% | −180.28 | #1209 | | FY 2021-22 | 292.40 | 0.0093% | +22.57% | 10.41% | 487.76 | 0.0107% | +16.46% | 36.05% | −195.36 | #1309 | | FY 2022-23 | 265.60 | 0.0073% | −9.17% | 8.46% | 682.31 | 0.0119% | +39.89% | 39.58% | −416.71 | #1443 | | FY 2023-24 | 440.35 | 0.0122% | +65.79% | 12.30% | 722.02 | 0.0129% | +5.82% | 35.00% | −281.67 | #1066 | | FY 2024-25 | 617.03 | 0.0168% | +40.12% | 14.50% | 1,039.37 | 0.0171% | +43.95% | 48.63% | −422.34 | #836 | - CAGR (7-year): exports 28.39%/yr, imports 20.18%/yr (consistently Deficit) ## Key trade insights: HSN Code 33021090 export-import analysis ### Consistent export growth: 28.39% CAGR over 7 years India's exports under HSN Code 33021090 have grown at a compound annual rate of 28.39% over 7 fiscal years, rising from ₹137.75 Crore in FY 2018-19 to ₹617.03 Crore in FY 2024-25. ### HSN Code 33021090 ranked #836 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 33021090 ranks #836 out of 12657 HSN codes by total export value. Within Sub-Chapter 3302, it ranks #5 of 7. By trade surplus, it ranks #11793 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 33021090 exports The strongest single-year export movement for HSN Code 33021090 was recorded in FY 2023-24, when exports surged by 65.79% over the prior year. ### India records a trade deficit of ₹422.34 Crore in HSN Code 33021090 goods In FY 2024-25, India's imports of ₹1,039.37 Cr exceeded exports of ₹617.03 Cr, resulting in a trade deficit of ₹422.34 Crore — ranking #11793 of 12657 by surplus magnitude. ### Import growth of 20.18% CAGR signals rising demand for Food/drink industry use India's imports under HSN Code 33021090 have grown at 20.18% CAGR, reaching ₹1,039.37 Crore in FY 2024-25. ### HSN Code 33021090 contributes 14.50% of Sub-Chapter 3302 exports — ranked #5 Among the 7 HSN codes under Sub-Chapter 3302, HSN Code 33021090 ranks #5 by export value — accounting for 14.50% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 48.63% share (rank #1). ## Related HSN Codes in Sub-Chapter 3302 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 33029011: Synthetic Perfumery Compounds](https://busy.in/hsn/hsn-33029011/) | ₹1,472 Cr | | #2 | [HSN Code 33029090: Industrial odoriferous mixtures, beverage bases \| Other](https://busy.in/hsn/hsn-33029090/) | ₹675 Cr | | #3 | [HSN Code 33021010: Synthetic Flavouring Essences Used in Food & Drink Industries](https://busy.in/hsn/hsn-33021010/) | ₹655 Cr | | #4 | [HSN Code 33029019: Other Perfume Base Mixtures](https://busy.in/hsn/hsn-33029019/) | ₹619 Cr | | #5 | HSN Code 33021090: Food/drink industry use (this hsn code) | ₹617 Cr | | #6 | [HSN Code 33029020: Other \| Aleuritic Acid](https://busy.in/hsn/hsn-33029020/) | ₹124 Cr | | #7 | [HSN Code 33029012: Synthetic Essential Oils](https://busy.in/hsn/hsn-33029012/) | ₹93 Cr |