---
title: "0704 HSN Code | HSN Code for Man-made yarn for retail in India"
description: "Know more about 0704 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0704 covering Man-made yarn for retail."
canonical: "https://busy.in/hsn/sub-chapter-0704/"
---

# HSN Sub-chapter 0704: Man-made yarn for retail

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled

Part of [Chapter 07: Edible Vegetables and Certain Roots and Tubers](https://busy.in/hsn/chapter-07/).

- Current GST rate: 0%
- Earlier GST rate: 0%

## HSN codes

| Code | Title |
| --- | --- |
| 07041000 | [Cauliflower & broccoli](https://busy.in/hsn/hsn-07041000/) |
| 07042000 | [Brussels Sprouts](https://busy.in/hsn/hsn-07042000/) |
| 07049000 | [Fresh Cabbage, Cauliflower & Similar Vegetables](https://busy.in/hsn/hsn-07049000/) |

## Frequently asked questions

### What products are classified under HSN 0704

It includes Man-made yarn for retail

### How should I document Man-made yarn for retail sent for job work?

Use a delivery challan for sending Man-made yarn for retail 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.

### How are warranty replacements of Man-made yarn for retail handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Do spares or accessories of Man-made yarn for retail follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### If I repair and return Man-made yarn for retail, 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.

### What misclassification mistakes happen with Man-made yarn for retail?

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.

### Is the composition scheme suitable if I mainly trade Man-made yarn for retail?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

## India's trade performance: HSN Sub-Chapter 0704 (FY 2024-25)

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

- Exports: ₹22 Cr (+35.38% YoY) — 0.0006% of India's total exports
- Imports: ₹7 Cr (−30.48% YoY) — 0.0001% of India's total imports
- Trade balance: ₹15 Cr (Surplus); surplus rank #468 of 1233 sub-chapters
- Share of Chapter 07: 0.12% of its exports; import side 0.02%
- Rank within Chapter 07: #11 of 14 by export value; import-side #7

### Key metrics

- Export CAGR: 9.31% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #993 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +35.38% in FY 2024-25
- Contribution to Ch. 07: 0.12% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 0704

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. 07 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 07 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 12.94 | 0.0006% | — | 0.14% | 4.51 | 0.0001% | — | 0.05% | +8.43 | #988 |
| FY 2019-20 | 13.37 | 0.0006% | +3.32% | 0.17% | 4.62 | 0.0001% | +2.44% | 0.04% | +8.75 | #982 |
| FY 2020-21 | 12.59 | 0.0006% | −5.83% | 0.13% | 4.82 | 0.0002% | +4.33% | 0.04% | +7.77 | #977 |
| FY 2021-22 | 16.14 | 0.0005% | +28.20% | 0.15% | 8.51 | 0.0002% | +76.56% | 0.05% | +7.63 | #986 |
| FY 2022-23 | 17.60 | 0.0005% | +9.05% | 0.11% | 9.63 | 0.0002% | +13.16% | 0.06% | +7.97 | #997 |
| FY 2023-24 | 16.31 | 0.0005% | −7.33% | 0.10% | 10.53 | 0.0002% | +9.35% | 0.03% | +5.78 | #1010 |
| FY 2024-25 | 22.08 | 0.0006% | +35.38% | 0.12% | 7.32 | 0.0001% | −30.48% | 0.02% | +14.76 | #993 |

- CAGR (7-year): exports 9.31%/yr, imports 8.41%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 0704 export-import analysis

### Consistent export growth: 9.31% CAGR over 7 years

India's exports under HSN Sub-Chapter 0704 have grown at a compound annual rate of 9.31% over 7 fiscal years, rising from ₹12.94 Crore in FY 2018-19 to ₹22.08 Crore in FY 2024-25.

### HSN Sub-Chapter 0704 ranked #993 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 0704 ranks #993 out of 1233 sub-chapters by total export value. Within Chapter 07, it ranks #11 of 14. By trade surplus, it ranks #468 of 1233.

### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 0704 exports

The strongest single-year export movement for HSN Sub-Chapter 0704 was recorded in FY 2024-25, when exports surged by 35.38% over the prior year.

### India maintains a trade surplus of ₹14.76 Crore in HSN Sub-Chapter 0704 goods

In FY 2024-25, India's exports of ₹22.08 Cr exceeded imports of ₹7.32 Cr, resulting in a trade surplus of ₹14.76 Crore — ranking #468 of 1233 by surplus magnitude.

### Import growth of 8.41% CAGR signals stable import dependency for Man-made yarn for retail

India's imports under HSN Sub-Chapter 0704 have grown at 8.41% CAGR, reaching ₹7.32 Crore in FY 2024-25.

### HSN Sub-Chapter 0704 contributes 0.12% of Chapter 07 exports — ranked #11

Among the 14 sub-chapters under Chapter 07, HSN Sub-Chapter 0704 ranks #11 by export value — accounting for 0.12% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #7).

## Related Sub-Chapters in Chapter 07

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 0713: Dried Leguminous Vegetables, Shelled](https://busy.in/hsn/sub-chapter-0713/) | ₹7,243 Cr |
| #2 | [HSN Sub-Chapter 0703: Refined olive oil](https://busy.in/hsn/sub-chapter-0703/) | ₹4,060 Cr |
| #3 | [HSN Sub-Chapter 0712: Developed photographic film](https://busy.in/hsn/sub-chapter-0712/) | ₹2,534 Cr |
| #4 | [HSN Sub-Chapter 0709: Fresh or chilled vegetables, other](https://busy.in/hsn/sub-chapter-0709/) | ₹1,455 Cr |
| #5 | [HSN Sub-Chapter 0711: Vegetables in preservation](https://busy.in/hsn/sub-chapter-0711/) | ₹1,061 Cr |
| #6 | [HSN Sub-Chapter 0701: Potatoes, fresh or chilled](https://busy.in/hsn/sub-chapter-0701/) | ₹1,015 Cr |
| #7 | [HSN Sub-Chapter 0710: Frozen vegetables](https://busy.in/hsn/sub-chapter-0710/) | ₹809 Cr |
| #8 | [HSN Sub-Chapter 0702: Tomatoes, fresh or chilled](https://busy.in/hsn/sub-chapter-0702/) | ₹204 Cr |
| #9 | [HSN Sub-Chapter 0714: Roots/tubers with high starch, fresh](https://busy.in/hsn/sub-chapter-0714/) | ₹96 Cr |
| #10 | [HSN Sub-Chapter 0708: Fresh leguminous vegetables](https://busy.in/hsn/sub-chapter-0708/) | ₹26 Cr |
| #11 | HSN Sub-Chapter 0704: Man-made yarn for retail (this hsn sub-chapter) | ₹22 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 0701 | [Potatoes, fresh or chilled](https://busy.in/hsn/sub-chapter-0701/) |
| 0702 | [Tomatoes, fresh or chilled](https://busy.in/hsn/sub-chapter-0702/) |
| 0703 | [Refined olive oil](https://busy.in/hsn/sub-chapter-0703/) |
| 0705 | [Fresh lettuce and chicory](https://busy.in/hsn/sub-chapter-0705/) |
| 0706 | [Fresh edible root vegetables](https://busy.in/hsn/sub-chapter-0706/) |
| 0707 | [Cucumbers or gherkins](https://busy.in/hsn/sub-chapter-0707/) |
| 0708 | [Fresh leguminous vegetables](https://busy.in/hsn/sub-chapter-0708/) |
| 0709 | [Fresh or chilled vegetables, other](https://busy.in/hsn/sub-chapter-0709/) |
| 0710 | [Frozen vegetables](https://busy.in/hsn/sub-chapter-0710/) |
| 0711 | [Vegetables in preservation](https://busy.in/hsn/sub-chapter-0711/) |
| 0712 | [Developed photographic film](https://busy.in/hsn/sub-chapter-0712/) |
| 0713 | [Dried Leguminous Vegetables, Shelled](https://busy.in/hsn/sub-chapter-0713/) |
| 0714 | [Roots/tubers with high starch, fresh](https://busy.in/hsn/sub-chapter-0714/) |