--- title: "0907 HSN Code | HSN Code for Cloves in India" description: "Know more about 0907 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0907 covering Cloves." canonical: "https://busy.in/hsn/sub-chapter-0907/" --- # HSN Sub-chapter 0907: Cloves Cloves (whole fruit, cloves and stems) Part of [Chapter 09: Coffee, Tea, Mate and Spices](https://busy.in/hsn/chapter-09/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 09071010 | [Neither Crushed Nor Ground \| Extracted](https://busy.in/hsn/hsn-09071010/) | | 09071020 | [Uncrushed, unground spices](https://busy.in/hsn/hsn-09071020/) | | 09071030 | [Neither Crushed Nor Ground \| Stem](https://busy.in/hsn/hsn-09071030/) | | 09071090 | [Neither Crushed Nor Ground \| Other](https://busy.in/hsn/hsn-09071090/) | | 09072000 | [Crushed or Ground Cloves](https://busy.in/hsn/hsn-09072000/) | ## Frequently asked questions ### What products are classified under HSN 0907 It includes Cloves ### How should I document Cloves sent for job work? Use a delivery challan for sending Cloves 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. ### Any import/export nuance for Cloves? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ### What are the e‑way bill and e‑invoice points while moving Cloves? 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. ### If I repair and return Cloves, 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 should my invoice and records include for Cloves? 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. ### Can I claim ITC on inputs and services used for Cloves? If your outward supply of Cloves is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ## India's trade performance: HSN Sub-Chapter 0907 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹106 Cr (+6.66% YoY) — 0.0029% of India's total exports - Imports: ₹1,953 Cr (+44.46% YoY) — 0.0320% of India's total imports - Trade balance: −₹1,846 Cr (Deficit); surplus rank #1021 of 1233 sub-chapters - Share of Chapter 09: 0.23% of its exports; import side 17.24% - Rank within Chapter 09: #8 of 10 by export value; import-side #3 ### Key metrics - Export CAGR: 15.41% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #819 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +116.31% in FY 2022-23 - Contribution to Ch. 09: 0.23% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0907 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. 09 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 09 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 45.07 | 0.0020% | — | 0.20% | 859.19 | 0.0239% | — | 17.06% | −814.12 | #852 | | FY 2019-20 | 49.26 | 0.0022% | +9.30% | 0.21% | 1,129.21 | 0.0337% | +31.43% | 20.43% | −1,079.95 | #847 | | FY 2020-21 | 49.21 | 0.0023% | −0.10% | 0.17% | 988.52 | 0.0339% | −12.46% | 16.75% | −939.31 | #837 | | FY 2021-22 | 64.43 | 0.0021% | +30.93% | 0.22% | 1,050.79 | 0.0230% | +6.30% | 14.94% | −986.36 | #844 | | FY 2022-23 | 139.37 | 0.0038% | +116.31% | 0.42% | 838.28 | 0.0146% | −20.22% | 10.83% | −698.91 | #754 | | FY 2023-24 | 99.84 | 0.0028% | −28.36% | 0.25% | 1,351.77 | 0.0241% | +61.26% | 14.38% | −1,251.93 | #802 | | FY 2024-25 | 106.49 | 0.0029% | +6.66% | 0.23% | 1,952.78 | 0.0320% | +44.46% | 17.24% | −1,846.29 | #819 | - CAGR (7-year): exports 15.41%/yr, imports 14.66%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 0907 export-import analysis ### Consistent export growth: 15.41% CAGR over 7 years India's exports under HSN Sub-Chapter 0907 have grown at a compound annual rate of 15.41% over 7 fiscal years, rising from ₹45.07 Crore in FY 2018-19 to ₹106.49 Crore in FY 2024-25. ### HSN Sub-Chapter 0907 ranked #819 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0907 ranks #819 out of 1233 sub-chapters by total export value. Within Chapter 09, it ranks #8 of 10. By trade surplus, it ranks #1021 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 0907 exports The strongest single-year export movement for HSN Sub-Chapter 0907 was recorded in FY 2022-23, when exports surged by 116.31% over the prior year. ### India records a trade deficit of ₹1,846.29 Crore in HSN Sub-Chapter 0907 goods In FY 2024-25, India's imports of ₹1,952.78 Cr exceeded exports of ₹106.49 Cr, resulting in a trade deficit of ₹1,846.29 Crore — ranking #1021 of 1233 by surplus magnitude. ### Import growth of 14.66% CAGR signals rising demand for Cloves India's imports under HSN Sub-Chapter 0907 have grown at 14.66% CAGR, reaching ₹1,952.78 Crore in FY 2024-25. ### HSN Sub-Chapter 0907 contributes 0.23% of Chapter 09 exports — ranked #8 Among the 10 sub-chapters under Chapter 09, HSN Sub-Chapter 0907 ranks #8 by export value — accounting for 0.23% of the chapter's total exports in FY 2024-25. On the import side, it holds 17.24% share (rank #3). ## Related Sub-Chapters in Chapter 09 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 0904: Pepper & spices](https://busy.in/hsn/sub-chapter-0904/) | ₹11,757 Cr | | #2 | [HSN Sub-Chapter 0901: Coffee & coffee substitutes](https://busy.in/hsn/sub-chapter-0901/) | ₹10,537 Cr | | #3 | [HSN Sub-Chapter 0909: Pulleys & hoists](https://busy.in/hsn/sub-chapter-0909/) | ₹7,599 Cr | | #4 | [HSN Sub-Chapter 0902: Tea, flavoured or not](https://busy.in/hsn/sub-chapter-0902/) | ₹7,040 Cr | | #5 | [HSN Sub-Chapter 0910: Prepared aquatic invertebrates](https://busy.in/hsn/sub-chapter-0910/) | ₹6,202 Cr | | #6 | [HSN Sub-Chapter 0908: Nutmeg, mace & cardamoms](https://busy.in/hsn/sub-chapter-0908/) | ₹2,052 Cr | | #7 | [HSN Sub-Chapter 0906: Cinnamon & cinnamon-tree flowers](https://busy.in/hsn/sub-chapter-0906/) | ₹124 Cr | | #8 | HSN Sub-Chapter 0907: Cloves (this hsn sub-chapter) | ₹106 Cr | | #9 | [HSN Sub-Chapter 0905: Vanilla](https://busy.in/hsn/sub-chapter-0905/) | ₹15 Cr | | #10 | [HSN Sub-Chapter 0903: Mate](https://busy.in/hsn/sub-chapter-0903/) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 0901 | [Coffee & coffee substitutes](https://busy.in/hsn/sub-chapter-0901/) | | 0902 | [Tea, flavoured or not](https://busy.in/hsn/sub-chapter-0902/) | | 0903 | [Mate](https://busy.in/hsn/sub-chapter-0903/) | | 0904 | [Pepper & spices](https://busy.in/hsn/sub-chapter-0904/) | | 0905 | [Vanilla](https://busy.in/hsn/sub-chapter-0905/) | | 0906 | [Cinnamon & cinnamon-tree flowers](https://busy.in/hsn/sub-chapter-0906/) | | 0908 | [Nutmeg, mace & cardamoms](https://busy.in/hsn/sub-chapter-0908/) | | 0909 | [Pulleys & hoists](https://busy.in/hsn/sub-chapter-0909/) | | 0910 | [Prepared aquatic invertebrates](https://busy.in/hsn/sub-chapter-0910/) |