---
title: "HSN Code for Other terpenic oils | HSN 38059090 GST Rate"
description: "Find HSN and GST Rates for 38059090 related to Other terpenic oils with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-38059090/"
---

# HSN Code 38059090: Other terpenic oils

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 38: Miscellaneous Chemical Products](https://busy.in/hsn/chapter-38/)
- [Sub-chapter 3805: Turpentine & terpenic oils, pine oil](https://busy.in/hsn/sub-chapter-3805/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 38059090 ?

It includes Other terpenic oils

### Can we claim ITC on inputs used to trade Other terpenic oils?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Other terpenic oils?

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 Other terpenic oils?

Under HSN 38059090, Other terpenic oils attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other terpenic oils is sold with other items?

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

### Does packaging or labelling change the GST for Other terpenic oils?

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 38059090 (FY 2024-25)

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

- Exports: ₹157 Cr (+16.64% YoY) — 0.0043% of India's total exports
- Imports: ₹25 Cr (−7.44% YoY) — 0.0004% of India's total imports
- Trade balance: ₹132 Cr (Surplus); surplus rank #1409 of 12657 HSN codes
- Share of Sub-Chapter 3805: 95.11% of its exports; import side 1.86%
- Rank within Sub-Chapter 3805: #1 of 8 by export value; import-side #3

### Key metrics

- Export CAGR: 3.19% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2106 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +25.29% in FY 2019-20
- Contribution to Sub-Ch. 3805: 95.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 38059090

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. 3805 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3805 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 129.93 | 0.0057% | — | 95.73% | 22.48 | 0.0006% | — | 1.66% | +107.45 | #1727 |
| FY 2019-20 | 162.79 | 0.0074% | +25.29% | 97.72% | 18.17 | 0.0005% | −19.17% | 1.43% | +144.62 | #1507 |
| FY 2020-21 | 142.77 | 0.0066% | −12.30% | 95.36% | 14.50 | 0.0005% | −20.20% | 1.37% | +128.27 | #1706 |
| FY 2021-22 | 126.13 | 0.0040% | −11.66% | 95.68% | 17.01 | 0.0004% | +17.31% | 1.07% | +109.12 | #2142 |
| FY 2022-23 | 151.48 | 0.0042% | +20.10% | 97.31% | 15.18 | 0.0003% | −10.76% | 0.86% | +136.30 | #2042 |
| FY 2023-24 | 134.52 | 0.0037% | −11.20% | 94.12% | 27.00 | 0.0005% | +77.87% | 2.22% | +107.52 | #2236 |
| FY 2024-25 | 156.90 | 0.0043% | +16.64% | 95.11% | 24.99 | 0.0004% | −7.44% | 1.86% | +131.91 | #2106 |

- CAGR (7-year): exports 3.19%/yr, imports 1.78%/yr (consistently Surplus)

## Key trade insights: HSN Code 38059090 export-import analysis

### Consistent export growth: 3.19% CAGR over 7 years

India's exports under HSN Code 38059090 have grown at a compound annual rate of 3.19% over 7 fiscal years, rising from ₹129.93 Crore in FY 2018-19 to ₹156.90 Crore in FY 2024-25.

### HSN Code 38059090 ranked #2106 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 38059090 ranks #2106 out of 12657 HSN codes by total export value. Within Sub-Chapter 3805, it ranks #1 of 8. By trade surplus, it ranks #1409 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 38059090 exports

The strongest single-year export movement for HSN Code 38059090 was recorded in FY 2019-20, when exports surged by 25.29% over the prior year.

### India maintains a trade surplus of ₹131.91 Crore in HSN Code 38059090 goods

In FY 2024-25, India's exports of ₹156.90 Cr exceeded imports of ₹24.99 Cr, resulting in a trade surplus of ₹131.91 Crore — ranking #1409 of 12657 by surplus magnitude.

### Import growth of 1.78% CAGR signals stable import dependency for Other terpenic oils

India's imports under HSN Code 38059090 have grown at 1.78% CAGR, reaching ₹24.99 Crore in FY 2024-25.

### HSN Code 38059090 contributes 95.11% of Sub-Chapter 3805 exports — ranked #1

Among the 8 HSN codes under Sub-Chapter 3805, HSN Code 38059090 ranks #1 by export value — accounting for 95.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.86% share (rank #3).

## Related HSN Codes in Sub-Chapter 3805

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 38059090: Other terpenic oils (this hsn code) | ₹157 Cr |
| #2 | [HSN Code 38051020: Gum turpentine oil](https://busy.in/hsn/hsn-38051020/) | ₹3 Cr |
| #3 | [HSN Code 38051010: Wood Turpentine Oil & Spirit of Turpentine](https://busy.in/hsn/hsn-38051010/) | ₹2 Cr |
| #4 | [HSN Code 38059010: Terpenic Oils (Coniferous Wood Distillation)](https://busy.in/hsn/hsn-38059010/) | ₹2 Cr |
| #5 | [HSN Code 38059020: Other \| Crude Dipentene](https://busy.in/hsn/hsn-38059020/) | < ₹1 Crore |
| #6 | [HSN Code 38051030: Sulphate turpentine oil](https://busy.in/hsn/hsn-38051030/) | < ₹1 Crore |
| — | [HSN Code 38059030: Sulphite Turpentine](https://busy.in/hsn/hsn-38059030/) | Nil |
| — | [HSN Code 38052000: Insecticide: Aldrin](https://busy.in/hsn/hsn-38052000/) | — |