HSN Code 38059090 represents Other terpenic oils under GST classification. This code helps businesses identify Other terpenic oils correctly for billing, taxation, and trade. With HSN Code 38059090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other terpenic oils.
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HSN Code 38059090 relates to the following description.
Miscellaneous chemical products
Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude paracymene; pine oil containing alphaterpineol as the main constituent
Other : Other
9%
9%
18%
0%
Description of Goods
Other : Other
Chapter
38 - Miscellaneous chemical products
Sub Chapter
3805 - Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude paracymene; pine oil containing alphaterpineol as the main constituent
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Other terpenic oils does not include products with the following descriptions.
Gum, wood or sulphate turpentine oils: Wood turpentine oil and spirit of turpentine
Gum, wood or sulphate turpentine oils: Gum turpentine oil
Gum, wood or sulphate turpentine oils: Sulphate turpentine oil
Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent pine oil
Other : Terpenic oils produced by the distillation or other treatment of coniferous woods
Other : Crude dipentene
Other : Sulphite turpentine
Gum, wood or sulphate turpentine oils: Wood turpentine oil and spirit of turpentine
Gum, wood or sulphate turpentine oils: Gum turpentine oil
Gum, wood or sulphate turpentine oils: Sulphate turpentine oil
Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent pine oil
Other : Terpenic oils produced by the distillation or other treatment of coniferous woods
Other : Crude dipentene
Other : Sulphite turpentine
India’s Exports
FY 2024-25₹157 Cr
0.0043% of India’s total exports
India’s Imports
FY 2024-25₹25 Cr
0.0004% of India’s total imports
Trade Balance
FY 2024-25₹132 Cr
Surplus rank #1409 of 12657 HSN codes
% of Sub-Chapter 3805
FY 2024-2595.11%
Share of Sub-Chapter 3805’s total exports in FY 2024-25
Import side: 1.86% of Sub-Chapter 3805’s imports
Rank Within Sub-Chapter 3805
FY 2024-25#1 of 8
Position by export value among HSN codes in Sub-Chapter 3805
Import-side rank: #3 of 8
At a glance
3.19%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#2106
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+25.29%
Peak Growth Year
FY 2019-20 · strongest single-year move
95.11%
Contribution to Sub-Ch. 3805
Share of Sub-Chapter 3805 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+107.45
Exports
129.93 ₹ Cr
0.0057% share
— YoY
95.73% of Sub-Ch. 3805
Imports
22.48 ₹ Cr
0.0006% share
— YoY
1.66% of Sub-Ch. 3805
Balance
+144.62
Exports
162.79 ₹ Cr
0.0074% share
+25.29% YoY
97.72% of Sub-Ch. 3805
Imports
18.17 ₹ Cr
0.0005% share
−19.17% YoY
1.43% of Sub-Ch. 3805
Balance
+128.27
Exports
142.77 ₹ Cr
0.0066% share
−12.30% YoY
95.36% of Sub-Ch. 3805
Imports
14.50 ₹ Cr
0.0005% share
−20.20% YoY
1.37% of Sub-Ch. 3805
Balance
+109.12
Exports
126.13 ₹ Cr
0.0040% share
−11.66% YoY
95.68% of Sub-Ch. 3805
Imports
17.01 ₹ Cr
0.0004% share
+17.31% YoY
1.07% of Sub-Ch. 3805
Balance
+136.30
Exports
151.48 ₹ Cr
0.0042% share
+20.10% YoY
97.31% of Sub-Ch. 3805
Imports
15.18 ₹ Cr
0.0003% share
−10.76% YoY
0.86% of Sub-Ch. 3805
Balance
+107.52
Exports
134.52 ₹ Cr
0.0037% share
−11.20% YoY
94.12% of Sub-Ch. 3805
Imports
27.00 ₹ Cr
0.0005% share
+77.87% YoY
2.22% of Sub-Ch. 3805
Balance
+131.91
Exports
156.90 ₹ Cr
0.0043% share
+16.64% YoY
95.11% of Sub-Ch. 3805
Imports
24.99 ₹ Cr
0.0004% share
−7.44% YoY
1.86% of Sub-Ch. 3805
CAGR · 7-Year
Exports
3.19% /yr
Imports
1.78% /yr
reference, FY 2024-25
Export
₹164.96 Cr
Import
₹1,346.19 Cr
Trade Balance
−1,181.23
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.
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.
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.
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.
India's imports under HSN Code 38059090 have grown at 1.78% CAGR, reaching ₹24.99 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 38059090 and GST compliance.
It includes 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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 38059090, Other terpenic oils attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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).
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.