--- title: "2002 HSN Code | HSN Code for Prepared tomatoes in India" description: "Know more about 2002 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2002 covering Prepared tomatoes." canonical: "https://busy.in/hsn/sub-chapter-2002/" --- # HSN Sub-chapter 2002: Prepared tomatoes Tomatoes prepared or preserved otherwise than by vinegar or acetic acid Part of [Chapter 20: Preparations of Vegetables, Fruits, Nuts or Other Parts of Plants](https://busy.in/hsn/chapter-20/). - Current GST rate: 0% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 20021000 | [Tomatoes, Whole Or In Pieces](https://busy.in/hsn/hsn-20021000/) | | 20029000 | [Tomatoes, Prepared or Preserved](https://busy.in/hsn/hsn-20029000/) | ## Frequently asked questions ### What products are classified under HSN 2002 It includes Prepared tomatoes ### Do spares or accessories of Prepared tomatoes 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. ### What should my invoice and records include for Prepared tomatoes? 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. ### Does packaging or branding change how GST applies to Prepared tomatoes? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Prepared tomatoes 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. ### Can I claim ITC on inputs and services used for Prepared tomatoes? If your outward supply of Prepared tomatoes 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. ### How are warranty replacements of Prepared tomatoes 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. ### Any import/export nuance for Prepared tomatoes? 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. ## India's trade performance: HSN Sub-Chapter 2002 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹70 Cr (−42.18% YoY) — 0.0019% of India's total exports - Imports: ₹103 Cr (+10.50% YoY) — 0.0017% of India's total imports - Trade balance: −₹33 Cr (Deficit); surplus rank #643 of 1233 sub-chapters - Share of Chapter 20: 0.67% of its exports; import side 6.83% - Rank within Chapter 20: #7 of 9 by export value; import-side #5 ### Key metrics - Export CAGR: 53.18% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #867 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +272.38% in FY 2022-23 - Contribution to Ch. 20: 0.67% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 2002 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. 20 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 20 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 5.40 | 0.0002% | — | 0.13% | 55.68 | 0.0016% | — | 6.77% | −50.28 | #1049 | | FY 2019-20 | 4.40 | 0.0002% | −18.52% | 0.10% | 138.94 | 0.0041% | +149.53% | 17.56% | −134.54 | #1049 | | FY 2020-21 | 5.18 | 0.0002% | +17.73% | 0.10% | 74.24 | 0.0025% | −46.57% | 11.45% | −69.06 | #1043 | | FY 2021-22 | 10.32 | 0.0003% | +99.23% | 0.18% | 85.82 | 0.0019% | +15.60% | 8.61% | −75.50 | #1020 | | FY 2022-23 | 38.43 | 0.0011% | +272.38% | 0.51% | 96.76 | 0.0017% | +12.75% | 8.08% | −58.33 | #926 | | FY 2023-24 | 120.65 | 0.0033% | +213.95% | 1.26% | 93.02 | 0.0017% | −3.87% | 7.95% | +27.63 | #784 | | FY 2024-25 | 69.76 | 0.0019% | −42.18% | 0.67% | 102.79 | 0.0017% | +10.50% | 6.83% | −33.03 | #867 | - CAGR (7-year): exports 53.18%/yr, imports 10.76%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 2002 export-import analysis ### Consistent export growth: 53.18% CAGR over 7 years India's exports under HSN Sub-Chapter 2002 have grown at a compound annual rate of 53.18% over 7 fiscal years, rising from ₹5.40 Crore in FY 2018-19 to ₹69.76 Crore in FY 2024-25. ### HSN Sub-Chapter 2002 ranked #867 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 2002 ranks #867 out of 1233 sub-chapters by total export value. Within Chapter 20, it ranks #7 of 9. By trade surplus, it ranks #643 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 2002 exports The strongest single-year export movement for HSN Sub-Chapter 2002 was recorded in FY 2022-23, when exports surged by 272.38% over the prior year. ### India records a trade deficit of ₹33.03 Crore in HSN Sub-Chapter 2002 goods In FY 2024-25, India's imports of ₹102.79 Cr exceeded exports of ₹69.76 Cr, resulting in a trade deficit of ₹33.03 Crore — ranking #643 of 1233 by surplus magnitude. ### Import growth of 10.76% CAGR signals rising demand for Prepared tomatoes India's imports under HSN Sub-Chapter 2002 have grown at 10.76% CAGR, reaching ₹102.79 Crore in FY 2024-25. ### HSN Sub-Chapter 2002 contributes 0.67% of Chapter 20 exports — ranked #7 Among the 9 sub-chapters under Chapter 20, HSN Sub-Chapter 2002 ranks #7 by export value — accounting for 0.67% of the chapter's total exports in FY 2024-25. On the import side, it holds 6.83% share (rank #5). ## Related Sub-Chapters in Chapter 20 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 2008: Preserved fruit, nuts & plant parts](https://busy.in/hsn/sub-chapter-2008/) | ₹3,489 Cr | | #2 | [HSN Sub-Chapter 2001: Pickled vegetables & fruits](https://busy.in/hsn/sub-chapter-2001/) | ₹2,539 Cr | | #3 | [HSN Sub-Chapter 2004: Frozen preserved vegetables](https://busy.in/hsn/sub-chapter-2004/) | ₹2,354 Cr | | #4 | [HSN Sub-Chapter 2007: Jams and fruit preserves](https://busy.in/hsn/sub-chapter-2007/) | ₹1,122 Cr | | #5 | [HSN Sub-Chapter 2005: Vegetables in Preservation](https://busy.in/hsn/sub-chapter-2005/) | ₹472 Cr | | #6 | [HSN Sub-Chapter 2009: Fruit/veg juices with sweeteners added](https://busy.in/hsn/sub-chapter-2009/) | ₹266 Cr | | #7 | HSN Sub-Chapter 2002: Prepared tomatoes (this hsn sub-chapter) | ₹70 Cr | | #8 | [HSN Sub-Chapter 2006: Preserved vegetables & fruits](https://busy.in/hsn/sub-chapter-2006/) | ₹46 Cr | | #9 | [HSN Sub-Chapter 2003: Prepared mushrooms & truffles](https://busy.in/hsn/sub-chapter-2003/) | ₹1 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 2001 | [Pickled vegetables & fruits](https://busy.in/hsn/sub-chapter-2001/) | | 2003 | [Prepared mushrooms & truffles](https://busy.in/hsn/sub-chapter-2003/) | | 2004 | [Frozen preserved vegetables](https://busy.in/hsn/sub-chapter-2004/) | | 2005 | [Vegetables in Preservation](https://busy.in/hsn/sub-chapter-2005/) | | 2006 | [Preserved vegetables & fruits](https://busy.in/hsn/sub-chapter-2006/) | | 2007 | [Jams and fruit preserves](https://busy.in/hsn/sub-chapter-2007/) | | 2008 | [Preserved fruit, nuts & plant parts](https://busy.in/hsn/sub-chapter-2008/) | | 2009 | [Fruit/veg juices with sweeteners added](https://busy.in/hsn/sub-chapter-2009/) |