---
title: "2008 HSN Code | HSN Code for Preserved fruit, nuts & plant parts in India"
description: "Know more about 2008 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2008 covering Preserved fruit, nuts & plant parts."
canonical: "https://busy.in/hsn/sub-chapter-2008/"
---

# HSN Sub-chapter 2008: Preserved fruit, nuts & plant parts

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved,whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included

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 |
| --- | --- |
| 20081100 | [Nuts, Ground-nuts & Other Seeds, Mixed or Not: Ground-nuts](https://busy.in/hsn/hsn-20081100/) |
| 20081910 | [Other Prepared/Preserved Nuts](https://busy.in/hsn/hsn-20081910/) |
| 20081920 | [Frozen Octopus](https://busy.in/hsn/hsn-20081920/) |
| 20081930 | [Other Roasted/Fried Vegetable Products](https://busy.in/hsn/hsn-20081930/) |
| 20081940 | [Other Roasted Nuts/Seeds](https://busy.in/hsn/hsn-20081940/) |
| 20081990 | [Other Nut Mixtures](https://busy.in/hsn/hsn-20081990/) |
| 20082000 | [Pineapples](https://busy.in/hsn/hsn-20082000/) |
| 20083010 | [Oranges, Citrus Fruit](https://busy.in/hsn/hsn-20083010/) |
| 20083090 | [Other Citrus Fruits](https://busy.in/hsn/hsn-20083090/) |
| 20084000 | [Prepared or Preserved Pears](https://busy.in/hsn/hsn-20084000/) |
| 20085000 | [Canned Apricots](https://busy.in/hsn/hsn-20085000/) |
| 20086000 | [Cherries (Processed)](https://busy.in/hsn/hsn-20086000/) |
| 20087000 | [Peaches, Including Nectarines](https://busy.in/hsn/hsn-20087000/) |
| 20088000 | [Strawberries](https://busy.in/hsn/hsn-20088000/) |
| 20089100 | [Palm Hearts: Other Vegetable Mixes (Non-Subheading 2008 19)](https://busy.in/hsn/hsn-20089100/) |
| 20089300 | [Cranberries/Lingonberries](https://busy.in/hsn/hsn-20089300/) |
| 20089700 | [Other Mixtures Not of Sub-Heading 2008 19](https://busy.in/hsn/hsn-20089700/) |
| 20089911 | [Mango Squash](https://busy.in/hsn/hsn-20089911/) |
| 20089912 | [Lemon Squash](https://busy.in/hsn/hsn-20089912/) |
| 20089913 | [Orange Squash](https://busy.in/hsn/hsn-20089913/) |
| 20089914 | [Pineapple Squash](https://busy.in/hsn/hsn-20089914/) |
| 20089919 | [Other Squash](https://busy.in/hsn/hsn-20089919/) |
| 20089991 | [Other Fruit Cocktail](https://busy.in/hsn/hsn-20089991/) |
| 20089992 | [Other Grapes](https://busy.in/hsn/hsn-20089992/) |
| 20089993 | [Other Apples](https://busy.in/hsn/hsn-20089993/) |
| 20089994 | [Other Guava](https://busy.in/hsn/hsn-20089994/) |
| 20089999 | [Other Preserved Fruits](https://busy.in/hsn/hsn-20089999/) |

## Frequently asked questions

### What products are classified under HSN 2008

It includes Preserved fruit, nuts & plant parts

### Can I claim ITC on inputs and services used for Preserved fruit, nuts & plant parts?

If your outward supply of Preserved fruit, nuts & plant parts 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.

### Do spares or accessories of Preserved fruit, nuts & plant parts 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.

### Any special steps when selling Preserved fruit, nuts & plant parts through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

### How are warranty replacements of Preserved fruit, nuts & plant parts 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.

### What misclassification mistakes happen with Preserved fruit, nuts & plant parts?

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.

## India's trade performance: HSN Sub-Chapter 2008 (FY 2024-25)

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

- Exports: ₹3,489 Cr (+8.71% YoY) — 0.0942% of India's total exports
- Imports: ₹810 Cr (+51.75% YoY) — 0.0133% of India's total imports
- Trade balance: ₹2,679 Cr (Surplus); surplus rank #109 of 1233 sub-chapters
- Share of Chapter 20: 33.68% of its exports; import side 53.81%
- Rank within Chapter 20: #1 of 9 by export value; import-side #1

### Key metrics

- Export CAGR: 23.28% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #182 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +58.89% in FY 2022-23
- Contribution to Ch. 20: 33.68% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2008

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 | 993.98 | 0.0433% | — | 24.12% | 269.53 | 0.0075% | — | 32.77% | +724.45 | #295 |
| FY 2019-20 | 1,161.19 | 0.0526% | +16.82% | 26.23% | 217.69 | 0.0065% | −19.23% | 27.51% | +943.50 | #257 |
| FY 2020-21 | 1,367.46 | 0.0636% | +17.76% | 26.28% | 233.21 | 0.0080% | +7.13% | 35.96% | +1,134.25 | #246 |
| FY 2021-22 | 1,339.64 | 0.0427% | −2.03% | 23.90% | 381.86 | 0.0084% | +63.74% | 38.30% | +957.78 | #307 |
| FY 2022-23 | 2,128.50 | 0.0588% | +58.89% | 28.28% | 550.44 | 0.0096% | +44.15% | 45.97% | +1,578.06 | #239 |
| FY 2023-24 | 3,209.52 | 0.0887% | +50.79% | 33.53% | 533.68 | 0.0095% | −3.04% | 45.60% | +2,675.84 | #177 |
| FY 2024-25 | 3,489.21 | 0.0942% | +8.71% | 33.68% | 809.85 | 0.0133% | +51.75% | 53.81% | +2,679.36 | #182 |

- CAGR (7-year): exports 23.28%/yr, imports 20.12%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 2008 export-import analysis

### Consistent export growth: 23.28% CAGR over 7 years

India's exports under HSN Sub-Chapter 2008 have grown at a compound annual rate of 23.28% over 7 fiscal years, rising from ₹993.98 Crore in FY 2018-19 to ₹3,489.21 Crore in FY 2024-25.

### HSN Sub-Chapter 2008 ranked #182 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2008 ranks #182 out of 1233 sub-chapters by total export value. Within Chapter 20, it ranks #1 of 9. By trade surplus, it ranks #109 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 2008 exports

The strongest single-year export movement for HSN Sub-Chapter 2008 was recorded in FY 2022-23, when exports surged by 58.89% over the prior year.

### India maintains a trade surplus of ₹2,679.36 Crore in HSN Sub-Chapter 2008 goods

In FY 2024-25, India's exports of ₹3,489.21 Cr exceeded imports of ₹809.85 Cr, resulting in a trade surplus of ₹2,679.36 Crore — ranking #109 of 1233 by surplus magnitude.

### Import growth of 20.12% CAGR signals rising demand for Preserved fruit, nuts & plant parts

India's imports under HSN Sub-Chapter 2008 have grown at 20.12% CAGR, reaching ₹809.85 Crore in FY 2024-25.

### HSN Sub-Chapter 2008 contributes 33.68% of Chapter 20 exports — ranked #1

Among the 9 sub-chapters under Chapter 20, HSN Sub-Chapter 2008 ranks #1 by export value — accounting for 33.68% of the chapter's total exports in FY 2024-25. On the import side, it holds 53.81% share (rank #1).

## 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 (this hsn sub-chapter) | ₹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](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/) |
| 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/) |
| 2009 | [Fruit/veg juices with sweeteners added](https://busy.in/hsn/sub-chapter-2009/) |