---
title: "HSN Code for Other Consumable Stores (Excl. Fuel/Alcohol/Tobacco) | HSN 98059000 GST Rate"
description: "Find HSN and GST Rates for 98059000 related to Other Consumable Stores (Excl. Fuel/Alcohol/Tobacco) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-98059000/"
---

# HSN Code 98059000: Other Consumable Stores (Excl. Fuel/Alcohol/Tobacco)

- [Section 21: Guide to HSN Section 21](https://busy.in/hsn/section-21/)
- [Chapter 98: Project Imports & Laboratory Chemicals](https://busy.in/hsn/chapter-98/)
- [Sub-chapter 9805: Customs Duty Articles](https://busy.in/hsn/sub-chapter-9805/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products ___________________________________________________ | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 98059000 ?

It includes Adult Pure-Bred Breeding Bulls

### Any common misclassification issue with Other Consumable Stores (Excl. Fuel/Alcohol/Tobacco)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Other Consumable Stores (Excl. Fuel/Alcohol/Tobacco)?

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 Other Consumable Stores (Excl. Fuel/Alcohol/Tobacco) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Consumable Stores (Excl. Fuel/Alcohol/Tobacco); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other Consumable Stores (Excl. Fuel/Alcohol/Tobacco)?

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.

### Can we claim ITC on inputs used to trade Other Consumable Stores (Excl. Fuel/Alcohol/Tobacco)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 98059000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹23 Cr (+40.29% YoY) — 0.0006% of India's total exports
- Imports: ₹31 Cr (−6.69% YoY) — 0.0005% of India's total imports
- Trade balance: −₹8 Cr (Deficit); surplus rank #8946 of 12657 HSN codes
- Share of Sub-Chapter 9805: 92.41% of its exports; import side 100.00%
- Rank within Sub-Chapter 9805: #1 of 2 by export value; import-side #1

### Key metrics

- Export CAGR: -25.34% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4703 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +88.94% in FY 2023-24
- Contribution to Sub-Ch. 9805: 92.41% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 98059000

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. 9805 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9805 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 130.06 | 0.0057% | — | 99.85% | 26.92 | 0.0008% | — | 99.78% | +103.14 | #1726 |
| FY 2019-20 | 147.81 | 0.0067% | +13.65% | 98.58% | 40.38 | 0.0012% | +50.00% | 96.95% | +107.43 | #1590 |
| FY 2020-21 | 6.31 | 0.0003% | −95.73% | 84.58% | 11.85 | 0.0004% | −70.65% | 100.00% | −5.54 | #5643 |
| FY 2021-22 | 9.21 | 0.0003% | +45.96% | 93.79% | 12.74 | 0.0003% | +7.51% | 99.14% | −3.53 | #5597 |
| FY 2022-23 | 8.50 | 0.0002% | −7.71% | 92.90% | 33.96 | 0.0006% | +166.56% | 99.97% | −25.46 | #5838 |
| FY 2023-24 | 16.06 | 0.0004% | +88.94% | 83.30% | 33.18 | 0.0006% | −2.30% | 98.96% | −17.12 | #5077 |
| FY 2024-25 | 22.53 | 0.0006% | +40.29% | 92.41% | 30.96 | 0.0005% | −6.69% | 100.00% | −8.43 | #4703 |

- CAGR (7-year): exports -25.34%/yr, imports 2.36%/yr (consistently Deficit)

## Key trade insights: HSN Code 98059000 export-import analysis

### Export decline: -25.34% CAGR over 7 years

India's exports under HSN Code 98059000 have declined at a compound annual rate of -25.34% over 7 fiscal years, falling from ₹130.06 Crore in FY 2018-19 to ₹22.53 Crore in FY 2024-25.

### HSN Code 98059000 ranked #4703 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 98059000 ranks #4703 out of 12657 HSN codes by total export value. Within Sub-Chapter 9805, it ranks #1 of 2. By trade surplus, it ranks #8946 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 98059000 exports

The strongest single-year export movement for HSN Code 98059000 was recorded in FY 2023-24, when exports surged by 88.94% over the prior year.

### India records a trade deficit of ₹8.43 Crore in HSN Code 98059000 goods

In FY 2024-25, India's imports of ₹30.96 Cr exceeded exports of ₹22.53 Cr, resulting in a trade deficit of ₹8.43 Crore — ranking #8946 of 12657 by surplus magnitude.

### Import growth of 2.36% CAGR signals stable import dependency for Other Consumable Stores (Excl. Fuel/Alcohol/Tobacco)

India's imports under HSN Code 98059000 have grown at 2.36% CAGR, reaching ₹30.96 Crore in FY 2024-25.

### HSN Code 98059000 contributes 92.41% of Sub-Chapter 9805 exports — ranked #1

Among the 2 HSN codes under Sub-Chapter 9805, HSN Code 98059000 ranks #1 by export value — accounting for 92.41% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 9805

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 98059000: Other Consumable Stores (Excl. Fuel/Alcohol/Tobacco) (this hsn code) | ₹23 Cr |
| #2 | [HSN Code 98051000: Prepared or Preserved Meat, Fish, Vegetables, Dairy & Fresh Fruits](https://busy.in/hsn/hsn-98051000/) | ₹2 Cr |