--- title: "2006 HSN Code | HSN Code for Preserved vegetables & fruits in India" description: "Know more about 2006 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2006 covering Preserved vegetables & fruits." canonical: "https://busy.in/hsn/sub-chapter-2006/" --- # HSN Sub-chapter 2006: Preserved vegetables & fruits Vegetables, fruits, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised) 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 | | --- | --- | | 20060000 | [Preserved fruits/nuts (sugared): SugarPreserve](https://busy.in/hsn/hsn-20060000/) | ## Frequently asked questions ### What products are classified under HSN 2006 It includes Preserved vegetables & fruits ### Does MRP, weight or pack size change GST treatment for Preserved vegetables & fruits? 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. ### Is the composition scheme suitable if I mainly trade Preserved vegetables & fruits? 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 do I bill a kit or combo that includes Preserved vegetables & fruits? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### If I repair and return Preserved vegetables & fruits, 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. ### Does packaging or branding change how GST applies to Preserved vegetables & fruits? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Preserved vegetables & fruits 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. ### How should I document Preserved vegetables & fruits sent for job work? Use a delivery challan for sending Preserved vegetables & fruits 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. ## India's trade performance: HSN Sub-Chapter 2006 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹46 Cr (+6.94% YoY) — 0.0012% of India's total exports - Imports: ₹39 Cr (+1.48% YoY) — 0.0006% of India's total imports - Trade balance: ₹7 Cr (Surplus); surplus rank #483 of 1233 sub-chapters - Share of Chapter 20: 0.44% of its exports; import side 2.60% - Rank within Chapter 20: #8 of 9 by export value; import-side #6 ### Key metrics - Export CAGR: 12.47% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #922 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +30.35% in FY 2021-22 - Contribution to Ch. 20: 0.44% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 2006 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 | 22.61 | 0.0010% | — | 0.55% | 23.49 | 0.0007% | — | 2.86% | −0.88 | #938 | | FY 2019-20 | 24.06 | 0.0011% | +6.41% | 0.54% | 27.23 | 0.0008% | +15.92% | 3.44% | −3.17 | #923 | | FY 2020-21 | 26.33 | 0.0012% | +9.43% | 0.51% | 33.45 | 0.0011% | +22.84% | 5.16% | −7.12 | #908 | | FY 2021-22 | 34.32 | 0.0011% | +30.35% | 0.61% | 31.41 | 0.0007% | −6.10% | 3.15% | +2.91 | #924 | | FY 2022-23 | 37.67 | 0.0010% | +9.76% | 0.50% | 33.32 | 0.0006% | +6.08% | 2.78% | +4.35 | #927 | | FY 2023-24 | 42.80 | 0.0012% | +13.62% | 0.45% | 38.54 | 0.0007% | +15.67% | 3.29% | +4.26 | #922 | | FY 2024-25 | 45.77 | 0.0012% | +6.94% | 0.44% | 39.11 | 0.0006% | +1.48% | 2.60% | +6.66 | #922 | - CAGR (7-year): exports 12.47%/yr, imports 8.87%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 2006 export-import analysis ### Consistent export growth: 12.47% CAGR over 7 years India's exports under HSN Sub-Chapter 2006 have grown at a compound annual rate of 12.47% over 7 fiscal years, rising from ₹22.61 Crore in FY 2018-19 to ₹45.77 Crore in FY 2024-25. ### HSN Sub-Chapter 2006 ranked #922 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 2006 ranks #922 out of 1233 sub-chapters by total export value. Within Chapter 20, it ranks #8 of 9. By trade surplus, it ranks #483 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 2006 exports The strongest single-year export movement for HSN Sub-Chapter 2006 was recorded in FY 2021-22, when exports surged by 30.35% over the prior year. ### India maintains a trade surplus of ₹6.66 Crore in HSN Sub-Chapter 2006 goods In FY 2024-25, India's exports of ₹45.77 Cr exceeded imports of ₹39.11 Cr, resulting in a trade surplus of ₹6.66 Crore — ranking #483 of 1233 by surplus magnitude. ### Import growth of 8.87% CAGR signals stable import dependency for Preserved vegetables & fruits India's imports under HSN Sub-Chapter 2006 have grown at 8.87% CAGR, reaching ₹39.11 Crore in FY 2024-25. ### HSN Sub-Chapter 2006 contributes 0.44% of Chapter 20 exports — ranked #8 Among the 9 sub-chapters under Chapter 20, HSN Sub-Chapter 2006 ranks #8 by export value — accounting for 0.44% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.60% share (rank #6). ## 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](https://busy.in/hsn/sub-chapter-2002/) | ₹70 Cr | | #8 | HSN Sub-Chapter 2006: Preserved vegetables & fruits (this hsn sub-chapter) | ₹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/) | | 2004 | [Frozen preserved vegetables](https://busy.in/hsn/sub-chapter-2004/) | | 2005 | [Vegetables in Preservation](https://busy.in/hsn/sub-chapter-2005/) | | 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/) |