--- title: "HSN Code for Other | Gum Resins | HSN 13019039 GST Rate" description: "Find HSN and GST Rates for 13019039 related to Other | Gum Resins with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-13019039/" --- # HSN Code 13019039: Other | Gum Resins - [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/) - [Chapter 13: Lac, Gums, Resins and Other Vegetable Extracts](https://busy.in/hsn/chapter-13/) - [Sub-chapter 1301: Flat-rolled alloy steel](https://busy.in/hsn/sub-chapter-1301/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Gum Resins : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 13019039 ? It includes Other | Gum Resins ### Can we claim ITC on inputs used to trade Other / Gum Resins? If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Other / Gum Resins? For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil. ### Do e‑way bill and e‑invoice apply for Other / Gum Resins? Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Any common misclassification issue with Other / Gum Resins? Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Other / Gum Resins is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Gum Resins; Nil for exempt items if applicable). ## India's trade performance: HSN Code 13019039 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−51.18% YoY) — 0.0000% of India's total exports - Imports: ₹15 Cr (−11.68% YoY) — 0.0002% of India's total imports - Trade balance: −₹14 Cr (Deficit); surplus rank #9316 of 12657 HSN codes - Share of Sub-Chapter 1301: 0.07% of its exports; import side 0.65% - Rank within Sub-Chapter 1301: #14 of 35 by export value; import-side #10 ### Key metrics - Export CAGR: 1.41% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8655 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +114.04% in FY 2019-20 - Contribution to Sub-Ch. 1301: 0.07% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 13019039 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 Sub-Ch. 1301 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1301 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.12% | 18.45 | 0.0005% | — | 1.53% | −17.88 | #8082 | | FY 2019-20 | 1.22 | 0.0001% | +114.04% | 0.18% | 11.27 | 0.0003% | −38.92% | 0.84% | −10.05 | #7406 | | FY 2020-21 | 1.88 | 0.0001% | +54.10% | 0.23% | 11.61 | 0.0004% | +3.02% | 0.94% | −9.73 | #7053 | | FY 2021-22 | 1.35 | 0.0000% | −28.19% | 0.14% | 9.91 | 0.0002% | −14.64% | 0.70% | −8.56 | #7715 | | FY 2022-23 | 1.18 | 0.0000% | −12.59% | 0.12% | 10.62 | 0.0002% | +7.16% | 0.45% | −9.44 | #7956 | | FY 2023-24 | 1.27 | 0.0000% | +7.63% | 0.18% | 16.87 | 0.0003% | +58.85% | 0.84% | −15.60 | #8020 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −51.18% | 0.07% | 14.90 | 0.0002% | −11.68% | 0.65% | −14.28 | #8655 | - CAGR (7-year): exports 1.41%/yr, imports -3.50%/yr (consistently Deficit) ## Key trade insights: HSN Code 13019039 export-import analysis ### Consistent export growth: 1.41% CAGR over 7 years India's exports under HSN Code 13019039 have grown at a compound annual rate of 1.41% over 7 fiscal years, rising from ₹0.57 Crore in FY 2018-19 to ₹0.62 Crore in FY 2024-25. ### HSN Code 13019039 ranked #8655 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 13019039 ranks #8655 out of 12657 HSN codes by total export value. Within Sub-Chapter 1301, it ranks #14 of 35. By trade surplus, it ranks #9316 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 13019039 exports The strongest single-year export movement for HSN Code 13019039 was recorded in FY 2019-20, when exports surged by 114.04% over the prior year. ### India records a trade deficit of ₹14.28 Crore in HSN Code 13019039 goods In FY 2024-25, India's imports of ₹14.90 Cr exceeded exports of ₹0.62 Cr, resulting in a trade deficit of ₹14.28 Crore — ranking #9316 of 12657 by surplus magnitude. ### Import growth of -3.50% CAGR signals stable import dependency for Other | Gum Resins India's imports under HSN Code 13019039 have grown at -3.50% CAGR, reaching ₹14.90 Crore in FY 2024-25. ### HSN Code 13019039 contributes 0.07% of Sub-Chapter 1301 exports — ranked #14 Among the 35 HSN codes under Sub-Chapter 1301, HSN Code 13019039 ranks #14 by export value — accounting for 0.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.65% share (rank #10). ## Related HSN Codes in Sub-Chapter 1301 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 13019099: Other (excluding lac and shellac)](https://busy.in/hsn/hsn-13019099/) | ₹562 Cr | | #2 | [HSN Code 13019013: Natural Gums \| Asafoetida](https://busy.in/hsn/hsn-13019013/) | ₹107 Cr | | #3 | [HSN Code 13012000: Gum Arabic](https://busy.in/hsn/hsn-13012000/) | ₹79 Cr | | #4 | [HSN Code 13019011: Other \| Natural Gums](https://busy.in/hsn/hsn-13019011/) | ₹23 Cr | | #5 | [HSN Code 13019016: Natural gums: Karaya gum (Indian tragacanth)](https://busy.in/hsn/hsn-13019016/) | ₹17 Cr | | #6 | [HSN Code 13019045: Other \| Oleoresins \| Of Flowers](https://busy.in/hsn/hsn-13019045/) | ₹16 Cr | | #7 | [HSN Code 13019019: Other \| Natural Gums](https://busy.in/hsn/hsn-13019019/) | ₹7 Cr | | #8 | [HSN Code 13019032: Other : Gum Resins : Oilbanum or frankincense](https://busy.in/hsn/hsn-13019032/) | ₹7 Cr | | #9 | [HSN Code 13019042: Other \| Oleoresins \| Of Fruits](https://busy.in/hsn/hsn-13019042/) | ₹3 Cr | | #10 | [HSN Code 13019049: Other \| Oleoresins \| Other](https://busy.in/hsn/hsn-13019049/) | ₹2 Cr | | #14 | HSN Code 13019039: Other \| Gum Resins (this hsn code) | < ₹1 Crore |