--- title: "2004 HSN Code | HSN Code for Frozen preserved vegetables in India" description: "Know more about 2004 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2004 covering Frozen preserved vegetables." canonical: "https://busy.in/hsn/sub-chapter-2004/" --- # HSN Sub-chapter 2004: Frozen preserved vegetables Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 Part of [Chapter 20: Preparations of Vegetables, Fruits, Nuts or Other Parts of Plants](https://busy.in/hsn/chapter-20/). - Current GST rate: 5% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 20041000 | [Potatoes](https://busy.in/hsn/hsn-20041000/) | | 20049000 | [Other vegetables and mixtures of vegetables](https://busy.in/hsn/hsn-20049000/) | ## Frequently asked questions ### What products are classified under HSN 2004 It includes Frozen preserved vegetables ### Is the composition scheme suitable if I mainly trade Frozen preserved vegetables? 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. ### How are warranty replacements of Frozen preserved vegetables 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. ### Does MRP, weight or pack size change GST treatment for Frozen preserved vegetables? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### What are the e‑way bill and e‑invoice points while moving Frozen preserved vegetables? 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. ### Can I claim ITC on inputs and services used for Frozen preserved vegetables? If your outward supply of Frozen preserved vegetables 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 2004 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,354 Cr (+16.51% YoY) — 0.0636% of India's total exports - Imports: ₹8 Cr (+90.64% YoY) — 0.0001% of India's total imports - Trade balance: ₹2,347 Cr (Surplus); surplus rank #119 of 1233 sub-chapters - Share of Chapter 20: 22.73% of its exports; import side 0.51% - Rank within Chapter 20: #3 of 9 by export value; import-side #9 ### Key metrics - Export CAGR: 39.65% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #241 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +79.40% in FY 2022-23 - Contribution to Ch. 20: 22.73% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 2004 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 | 317.44 | 0.0138% | — | 7.70% | 6.22 | 0.0002% | — | 0.76% | +311.22 | #508 | | FY 2019-20 | 431.51 | 0.0195% | +35.93% | 9.75% | 5.00 | 0.0001% | −19.61% | 0.63% | +426.51 | #442 | | FY 2020-21 | 592.12 | 0.0275% | +37.22% | 11.38% | 3.25 | 0.0001% | −35.00% | 0.50% | +588.87 | #395 | | FY 2021-22 | 759.73 | 0.0242% | +28.31% | 13.55% | 4.61 | 0.0001% | +41.85% | 0.46% | +755.12 | #398 | | FY 2022-23 | 1,362.92 | 0.0376% | +79.40% | 18.11% | 5.36 | 0.0001% | +16.27% | 0.45% | +1,357.56 | #329 | | FY 2023-24 | 2,020.68 | 0.0558% | +48.26% | 21.11% | 4.06 | 0.0001% | −24.25% | 0.35% | +2,016.62 | #250 | | FY 2024-25 | 2,354.38 | 0.0636% | +16.51% | 22.73% | 7.74 | 0.0001% | +90.64% | 0.51% | +2,346.64 | #241 | - CAGR (7-year): exports 39.65%/yr, imports 3.71%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 2004 export-import analysis ### Consistent export growth: 39.65% CAGR over 7 years India's exports under HSN Sub-Chapter 2004 have grown at a compound annual rate of 39.65% over 7 fiscal years, rising from ₹317.44 Crore in FY 2018-19 to ₹2,354.38 Crore in FY 2024-25. ### HSN Sub-Chapter 2004 ranked #241 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 2004 ranks #241 out of 1233 sub-chapters by total export value. Within Chapter 20, it ranks #3 of 9. By trade surplus, it ranks #119 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 2004 exports The strongest single-year export movement for HSN Sub-Chapter 2004 was recorded in FY 2022-23, when exports surged by 79.40% over the prior year. ### India maintains a trade surplus of ₹2,346.64 Crore in HSN Sub-Chapter 2004 goods In FY 2024-25, India's exports of ₹2,354.38 Cr exceeded imports of ₹7.74 Cr, resulting in a trade surplus of ₹2,346.64 Crore — ranking #119 of 1233 by surplus magnitude. ### Import growth of 3.71% CAGR signals stable import dependency for Frozen preserved vegetables India's imports under HSN Sub-Chapter 2004 have grown at 3.71% CAGR, reaching ₹7.74 Crore in FY 2024-25. ### HSN Sub-Chapter 2004 contributes 22.73% of Chapter 20 exports — ranked #3 Among the 9 sub-chapters under Chapter 20, HSN Sub-Chapter 2004 ranks #3 by export value — accounting for 22.73% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.51% share (rank #9). ## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-2002/) | ₹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/) | | 2002 | [Prepared tomatoes](https://busy.in/hsn/sub-chapter-2002/) | | 2003 | [Prepared mushrooms & truffles](https://busy.in/hsn/sub-chapter-2003/) | | 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/) |