---
title: "HSN Code for Cotton Linters | HSN 14042000 GST Rate"
description: "Find HSN and GST Rates for 14042000 related to Cotton Linters with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-14042000/"
---

# HSN Code 14042000: Cotton Linters

- [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/)
- [Chapter 14: Vegetable Plaiting Materials and Products](https://busy.in/hsn/chapter-14/)
- [Sub-chapter 1404: Unspecified vegetable products](https://busy.in/hsn/sub-chapter-1404/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Cotton linters | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 14042000 ?

It includes Cotton Linters

### Does packaging or labelling change the GST for Cotton Linters?

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.

### How should mixed supplies be billed when Cotton Linters is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton Linters; Nil for exempt items if applicable).

### How much GST applies to Cotton Linters?

Under HSN 14042000, Cotton Linters attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Can we claim ITC on inputs used to trade Cotton Linters?

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.

### Do e‑way bill and e‑invoice apply for Cotton Linters?

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.

## India's trade performance: HSN Code 14042000 (FY 2024-25)

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

- Exports: ₹121 Cr (−23.87% YoY) — 0.0033% of India's total exports
- Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports
- Trade balance: ₹121 Cr (Surplus); surplus rank #1477 of 12657 HSN codes
- Share of Sub-Chapter 1404: 31.04% of its exports; import side 0.00%
- Rank within Sub-Chapter 1404: #2 of 20 by export value

### Key metrics

- Export CAGR: -0.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2425 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +189.81% in FY 2023-24
- Contribution to Sub-Ch. 1404: 31.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 14042000

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. 1404 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1404 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 127.28 | 0.0056% | — | 34.22% | 3.14 | 0.0001% | — | 2.43% | +124.14 | #1751 |
| FY 2019-20 | 90.69 | 0.0041% | −28.75% | 27.42% | < ₹1 Crore | 0.0000% | −85.67% | 0.41% | +90.24 | #2123 |
| FY 2020-21 | 95.49 | 0.0044% | +5.29% | 29.73% | < ₹1 Crore | 0.0000% | −80.00% | 0.05% | +95.40 | #2122 |
| FY 2021-22 | 128.08 | 0.0041% | +34.13% | 32.82% | < ₹1 Crore | 0.0000% | +733.33% | 0.25% | +127.33 | #2121 |
| FY 2022-23 | 54.75 | 0.0015% | −57.25% | 16.64% | Nil | 0.0000% | −100.00% | 0.00% | +54.75 | #3352 |
| FY 2023-24 | 158.67 | 0.0044% | +189.81% | 44.60% | < ₹1 Crore | 0.0000% | — | 0.03% | +158.55 | #2042 |
| FY 2024-25 | 120.80 | 0.0033% | −23.87% | 31.04% | Nil | 0.0000% | −100.00% | 0.00% | +120.80 | #2425 |

- CAGR (7-year): exports -0.87%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 14042000 export-import analysis

### Export decline: -0.87% CAGR over 7 years

India's exports under HSN Code 14042000 have declined at a compound annual rate of -0.87% over 7 fiscal years, falling from ₹127.28 Crore in FY 2018-19 to ₹120.80 Crore in FY 2024-25.

### HSN Code 14042000 ranked #2425 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 14042000 ranks #2425 out of 12657 HSN codes by total export value. Within Sub-Chapter 1404, it ranks #2 of 20. By trade surplus, it ranks #1477 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 14042000 exports

The strongest single-year export movement for HSN Code 14042000 was recorded in FY 2023-24, when exports surged by 189.81% over the prior year.

### India maintains a trade surplus of ₹120.80 Crore in HSN Code 14042000 goods

In FY 2024-25, India's exports of ₹120.80 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹120.80 Crore — ranking #1477 of 12657 by surplus magnitude.

### HSN Code 14042000 contributes 31.04% of Sub-Chapter 1404 exports — ranked #2

Among the 20 HSN codes under Sub-Chapter 1404, HSN Code 14042000 ranks #2 by export value — accounting for 31.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## Related HSN Codes in Sub-Chapter 1404

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 14049090: Miscellaneous Vegetable Products \| Other](https://busy.in/hsn/hsn-14049090/) | ₹183 Cr |
| #2 | HSN Code 14042000: Cotton Linters (this hsn code) | ₹121 Cr |
| #3 | [HSN Code 14049040: Other \| Betel Leaves](https://busy.in/hsn/hsn-14049040/) | ₹49 Cr |
| #4 | [HSN Code 14049010: Other \| Bidi Wrapper Leaves (Tendu)](https://busy.in/hsn/hsn-14049010/) | ₹18 Cr |
| #5 | [HSN Code 14049029: Other \| Soap:Nuts](https://busy.in/hsn/hsn-14049029/) | ₹10 Cr |
| #6 | [HSN Code 14049050: Other \| Indian Katha](https://busy.in/hsn/hsn-14049050/) | ₹4 Cr |
| #7 | [HSN Code 14049021: Other \| Soap:Nuts \| Powder](https://busy.in/hsn/hsn-14049021/) | ₹2 Cr |
| #8 | [HSN Code 14049070: Rudraksha Seeds](https://busy.in/hsn/hsn-14049070/) | < ₹1 Crore |
| #9 | [HSN Code 14049060: Other \| Coconut Shell, Unworked](https://busy.in/hsn/hsn-14049060/) | < ₹1 Crore |
| #10 | [HSN Code 14049030: Hard Seeds, Pips, Hulls & Nuts Used Primarily for Carving](https://busy.in/hsn/hsn-14049030/) | < ₹1 Crore |