---
title: "HSN Code for Patterns For Leather Footwear & Garments | HSN 33072000 GST Rate"
description: "Find HSN and GST Rates for 33072000 related to Patterns For Leather Footwear & Garments with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-33072000/"
---

# HSN Code 33072000: Patterns For Leather Footwear & Garments

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 33: Essential Oils, Resinoids and Perfumery; Cosmetic or Toilet Preparations](https://busy.in/hsn/chapter-33/)
- [Sub-chapter 3307: Shaving preparations](https://busy.in/hsn/sub-chapter-3307/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Personal deodorants and anti-perspirants | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 33072000 ?

It includes Patterns For Leather Footwear & Garments

### Any common misclassification issue with Patterns For Leather Footwear & Garments?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Patterns For Leather Footwear & Garments?

Under HSN 33072000, Patterns For Leather Footwear & Garments attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Patterns For Leather Footwear & Garments?

If your outward supply is taxable, 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 Patterns For Leather Footwear & Garments?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Does packaging or labelling change the GST for Patterns For Leather Footwear & Garments?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

## India's trade performance: HSN Code 33072000 (FY 2024-25)

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

- Exports: ₹655 Cr (+18.42% YoY) — 0.0178% of India's total exports
- Imports: ₹263 Cr (+0.79% YoY) — 0.0043% of India's total imports
- Trade balance: ₹392 Cr (Surplus); surplus rank #763 of 12657 HSN codes
- Share of Sub-Chapter 3307: 25.73% of its exports; import side 51.07%
- Rank within Sub-Chapter 3307: #2 of 10 by export value; import-side #1

### Key metrics

- Export CAGR: 16.10% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #788 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +91.50% in FY 2023-24
- Contribution to Sub-Ch. 3307: 25.73% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 33072000

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. 3307 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3307 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 267.61 | 0.0117% | — | 20.17% | 125.90 | 0.0035% | — | 13.73% | +141.71 | #1066 |
| FY 2019-20 | 288.39 | 0.0131% | +7.77% | 20.72% | 92.84 | 0.0028% | −26.26% | 16.04% | +195.55 | #1023 |
| FY 2020-21 | 142.32 | 0.0066% | −50.65% | 9.42% | 76.73 | 0.0026% | −17.35% | 29.00% | +65.59 | #1710 |
| FY 2021-22 | 212.51 | 0.0068% | +49.32% | 11.79% | 118.38 | 0.0026% | +54.28% | 28.81% | +94.13 | #1591 |
| FY 2022-23 | 288.94 | 0.0080% | +35.97% | 15.75% | 209.66 | 0.0036% | +77.11% | 45.10% | +79.28 | #1364 |
| FY 2023-24 | 553.32 | 0.0153% | +91.50% | 23.70% | 261.10 | 0.0046% | +24.54% | 50.79% | +292.22 | #861 |
| FY 2024-25 | 655.23 | 0.0178% | +18.42% | 25.73% | 263.16 | 0.0043% | +0.79% | 51.07% | +392.07 | #788 |

- CAGR (7-year): exports 16.10%/yr, imports 13.07%/yr (consistently Surplus)

## Key trade insights: HSN Code 33072000 export-import analysis

### Consistent export growth: 16.10% CAGR over 7 years

India's exports under HSN Code 33072000 have grown at a compound annual rate of 16.10% over 7 fiscal years, rising from ₹267.61 Crore in FY 2018-19 to ₹655.23 Crore in FY 2024-25.

### HSN Code 33072000 ranked #788 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 33072000 ranks #788 out of 12657 HSN codes by total export value. Within Sub-Chapter 3307, it ranks #2 of 10. By trade surplus, it ranks #763 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 33072000 exports

The strongest single-year export movement for HSN Code 33072000 was recorded in FY 2023-24, when exports surged by 91.50% over the prior year.

### India maintains a trade surplus of ₹392.07 Crore in HSN Code 33072000 goods

In FY 2024-25, India's exports of ₹655.23 Cr exceeded imports of ₹263.16 Cr, resulting in a trade surplus of ₹392.07 Crore — ranking #763 of 12657 by surplus magnitude.

### Import growth of 13.07% CAGR signals rising demand for Patterns For Leather Footwear & Garments

India's imports under HSN Code 33072000 have grown at 13.07% CAGR, reaching ₹263.16 Crore in FY 2024-25.

### HSN Code 33072000 contributes 25.73% of Sub-Chapter 3307 exports — ranked #2

Among the 10 HSN codes under Sub-Chapter 3307, HSN Code 33072000 ranks #2 by export value — accounting for 25.73% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 51.07% share (rank #1).

## Related HSN Codes in Sub-Chapter 3307

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 33074100: Agarbatti and Lobhan](https://busy.in/hsn/hsn-33074100/) | ₹1,285 Cr |
| #2 | HSN Code 33072000: Patterns For Leather Footwear & Garments (this hsn code) | ₹655 Cr |
| #3 | [HSN Code 33074900: Other Room Perfuming/Deodorizing Preparations](https://busy.in/hsn/hsn-33074900/) | ₹308 Cr |
| #4 | [HSN Code 33079090: Perfumery, Cosmetics & Toiletries \| Other](https://busy.in/hsn/hsn-33079090/) | ₹83 Cr |
| #5 | [HSN Code 33079020: Sterile Contact Lens Care Solution](https://busy.in/hsn/hsn-33079020/) | ₹65 Cr |
| #6 | [HSN Code 33073090: Other Bath Preparations](https://busy.in/hsn/hsn-33073090/) | ₹43 Cr |
| #7 | [HSN Code 33079010: Other \| Depilatories](https://busy.in/hsn/hsn-33079010/) | ₹36 Cr |
| #8 | [HSN Code 33071090: Shaving preparations](https://busy.in/hsn/hsn-33071090/) | ₹35 Cr |
| #9 | [HSN Code 33071010: Shaving Cream](https://busy.in/hsn/hsn-33071010/) | ₹29 Cr |
| #10 | [HSN Code 33073010: Bath Oil (Thailam)](https://busy.in/hsn/hsn-33073010/) | ₹5 Cr |