---
title: "0508 HSN Code | HSN Code for Coral, shells & cuttle-bone, powder in India"
description: "Know more about 0508 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0508 covering Coral, shells & cuttle-bone, powder."
canonical: "https://busy.in/hsn/sub-chapter-0508/"
---

# HSN Sub-chapter 0508: Coral, shells & cuttle-bone, powder

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof

Part of [Chapter 05: Other Products of Animal Origin](https://busy.in/hsn/chapter-05/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 05080010 | [Coral](https://busy.in/hsn/hsn-05080010/) |
| 05080020 | [Chanks](https://busy.in/hsn/hsn-05080020/) |
| 05080030 | [Cowries](https://busy.in/hsn/hsn-05080030/) |
| 05080040 | [Cuttlefish Bones](https://busy.in/hsn/hsn-05080040/) |
| 05080050 | [Shells of molluscs, crustaceans, echinoderms](https://busy.in/hsn/hsn-05080050/) |
| 05080090 | [Other Coral and Similar Materials](https://busy.in/hsn/hsn-05080090/) |

## Frequently asked questions

### What products are classified under HSN 0508

It includes Coral, shells & cuttle-bone, powder

### Does packaging or branding change how GST applies to Coral, shells & cuttle-bone, powder?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Coral, shells & cuttle-bone, powder is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### What misclassification mistakes happen with Coral, shells & cuttle-bone, powder?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### If I repair and return Coral, shells & cuttle-bone, powder, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### How should I document Coral, shells & cuttle-bone, powder sent for job work?

Use a delivery challan for sending Coral, shells & cuttle-bone, powder to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### What should my invoice and records include for Coral, shells & cuttle-bone, powder?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### What are the e‑way bill and e‑invoice points while moving Coral, shells & cuttle-bone, powder?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

## India's trade performance: HSN Sub-Chapter 0508 (FY 2024-25)

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

- Exports: ₹34 Cr (−17.69% YoY) — 0.0009% of India's total exports
- Imports: ₹56 Cr (+11.35% YoY) — 0.0009% of India's total imports
- Trade balance: −₹22 Cr (Deficit); surplus rank #624 of 1233 sub-chapters
- Share of Chapter 05: 1.39% of its exports; import side 14.80%
- Rank within Chapter 05: #6 of 9 by export value; import-side #3

### Key metrics

- Export CAGR: 9.45% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #954 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +36.85% in FY 2019-20
- Contribution to Ch. 05: 1.39% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 0508

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 Ch. 05 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 05 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 19.89 | 0.0009% | — | 2.14% | 44.74 | 0.0012% | — | 14.45% | −24.85 | #952 |
| FY 2019-20 | 27.22 | 0.0012% | +36.85% | 4.10% | 33.46 | 0.0010% | −25.21% | 13.22% | −6.24 | #914 |
| FY 2020-21 | 34.62 | 0.0016% | +27.19% | 4.83% | 20.14 | 0.0007% | −39.81% | 9.16% | +14.48 | #884 |
| FY 2021-22 | 39.08 | 0.0012% | +12.88% | 1.95% | 34.02 | 0.0007% | +68.92% | 10.34% | +5.06 | #905 |
| FY 2022-23 | 39.67 | 0.0011% | +1.51% | 1.90% | 44.23 | 0.0008% | +30.01% | 11.69% | −4.56 | #924 |
| FY 2023-24 | 41.54 | 0.0011% | +4.71% | 1.87% | 50.06 | 0.0009% | +13.18% | 13.93% | −8.52 | #925 |
| FY 2024-25 | 34.19 | 0.0009% | −17.69% | 1.39% | 55.74 | 0.0009% | +11.35% | 14.80% | −21.55 | #954 |

- CAGR (7-year): exports 9.45%/yr, imports 3.73%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 0508 export-import analysis

### Consistent export growth: 9.45% CAGR over 7 years

India's exports under HSN Sub-Chapter 0508 have grown at a compound annual rate of 9.45% over 7 fiscal years, rising from ₹19.89 Crore in FY 2018-19 to ₹34.19 Crore in FY 2024-25.

### HSN Sub-Chapter 0508 ranked #954 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 0508 ranks #954 out of 1233 sub-chapters by total export value. Within Chapter 05, it ranks #6 of 9. By trade surplus, it ranks #624 of 1233.

### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 0508 exports

The strongest single-year export movement for HSN Sub-Chapter 0508 was recorded in FY 2019-20, when exports surged by 36.85% over the prior year.

### India records a trade deficit of ₹21.55 Crore in HSN Sub-Chapter 0508 goods

In FY 2024-25, India's imports of ₹55.74 Cr exceeded exports of ₹34.19 Cr, resulting in a trade deficit of ₹21.55 Crore — ranking #624 of 1233 by surplus magnitude.

### Import growth of 3.73% CAGR signals stable import dependency for Coral, shells & cuttle-bone, powder

India's imports under HSN Sub-Chapter 0508 have grown at 3.73% CAGR, reaching ₹55.74 Crore in FY 2024-25.

### HSN Sub-Chapter 0508 contributes 1.39% of Chapter 05 exports — ranked #6

Among the 9 sub-chapters under Chapter 05, HSN Sub-Chapter 0508 ranks #6 by export value — accounting for 1.39% of the chapter's total exports in FY 2024-25. On the import side, it holds 14.80% share (rank #3).

## Related Sub-Chapters in Chapter 05

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 0501: Spices & herbs](https://busy.in/hsn/sub-chapter-0501/) | ₹1,685 Cr |
| #2 | [HSN Sub-Chapter 0504: Animal guts & bladders](https://busy.in/hsn/sub-chapter-0504/) | ₹506 Cr |
| #3 | [HSN Sub-Chapter 0506: Animal byproducts](https://busy.in/hsn/sub-chapter-0506/) | ₹101 Cr |
| #4 | [HSN Sub-Chapter 0507: Unworked ivory, horn, or beaks](https://busy.in/hsn/sub-chapter-0507/) | ₹58 Cr |
| #5 | [HSN Sub-Chapter 0510: Ambergris for pharmaceuticals](https://busy.in/hsn/sub-chapter-0510/) | ₹44 Cr |
| #6 | HSN Sub-Chapter 0508: Coral, shells & cuttle-bone, powder (this hsn sub-chapter) | ₹34 Cr |
| #7 | [HSN Sub-Chapter 0511: Inedible animal products](https://busy.in/hsn/sub-chapter-0511/) | ₹17 Cr |
| #8 | [HSN Sub-Chapter 0502: Brush making hair & waste](https://busy.in/hsn/sub-chapter-0502/) | ₹8 Cr |
| #9 | [HSN Sub-Chapter 0505: Feathers & down for preservation](https://busy.in/hsn/sub-chapter-0505/) | < ₹1 Crore |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 0501 | [Spices & herbs](https://busy.in/hsn/sub-chapter-0501/) |
| 0502 | [Brush making hair & waste](https://busy.in/hsn/sub-chapter-0502/) |
| 0504 | [Animal guts & bladders](https://busy.in/hsn/sub-chapter-0504/) |
| 0505 | [Feathers & down for preservation](https://busy.in/hsn/sub-chapter-0505/) |
| 0506 | [Animal byproducts](https://busy.in/hsn/sub-chapter-0506/) |
| 0507 | [Unworked ivory, horn, or beaks](https://busy.in/hsn/sub-chapter-0507/) |
| 0510 | [Ambergris for pharmaceuticals](https://busy.in/hsn/sub-chapter-0510/) |
| 0511 | [Inedible animal products](https://busy.in/hsn/sub-chapter-0511/) |