---
title: "HSN Code for Rosin And Resin Acids |Gum Rosin | HSN 38061010 GST Rate"
description: "Find HSN and GST Rates for 38061010 related to Rosin And Resin Acids |Gum Rosin with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-38061010/"
---

# HSN Code 38061010: Rosin And Resin Acids |Gum Rosin

- [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 3806: Prepared fish & caviar](https://busy.in/hsn/sub-chapter-3806/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Rosin and resin acids :Gum rosin | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 38061010 ?

It includes Rosin And Resin Acids |Gum Rosin

### Does packaging or labelling change the GST for Rosin And Resin Acids /Gum Rosin?

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.

### How should mixed supplies be billed when Rosin And Resin Acids /Gum Rosin is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rosin And Resin Acids /Gum Rosin; Nil for exempt items if applicable).

### How much GST applies to Rosin And Resin Acids /Gum Rosin?

Under HSN 38061010, Rosin And Resin Acids /Gum Rosin attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Rosin And Resin Acids /Gum Rosin?

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.

### Any common misclassification issue with Rosin And Resin Acids /Gum Rosin?

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

## India's trade performance: HSN Code 38061010 (FY 2024-25)

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

- Exports: ₹3 Cr (−3.72% YoY) — 0.0001% of India's total exports
- Imports: ₹395 Cr (−0.09% YoY) — 0.0065% of India's total imports
- Trade balance: −₹392 Cr (Deficit); surplus rank #11748 of 12657 HSN codes
- Share of Sub-Chapter 3806: 4.50% of its exports; import side 49.67%
- Rank within Sub-Chapter 3806: #3 of 6 by export value; import-side #1

### Key metrics

- Export CAGR: -2.09% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7161 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +49.24% in FY 2021-22
- Contribution to Sub-Ch. 3806: 4.50% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 38061010

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. 3806 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3806 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3.53 | 0.0002% | — | 7.93% | 350.67 | 0.0098% | — | 54.37% | −347.14 | #6287 |
| FY 2019-20 | 2.83 | 0.0001% | −19.83% | 5.57% | 326.79 | 0.0098% | −6.81% | 54.81% | −323.96 | #6541 |
| FY 2020-21 | 2.64 | 0.0001% | −6.71% | 6.28% | 312.55 | 0.0107% | −4.36% | 57.53% | −309.91 | #6687 |
| FY 2021-22 | 3.94 | 0.0001% | +49.24% | 8.62% | 509.50 | 0.0111% | +63.01% | 57.86% | −505.56 | #6636 |
| FY 2022-23 | 4.02 | 0.0001% | +2.03% | 6.99% | 436.15 | 0.0076% | −14.40% | 50.31% | −432.13 | #6680 |
| FY 2023-24 | 3.23 | 0.0001% | −19.65% | 4.84% | 395.83 | 0.0070% | −9.24% | 52.93% | −392.60 | #7055 |
| FY 2024-25 | 3.11 | 0.0001% | −3.72% | 4.50% | 395.47 | 0.0065% | −0.09% | 49.67% | −392.36 | #7161 |

- CAGR (7-year): exports -2.09%/yr, imports 2.02%/yr (consistently Deficit)

## Key trade insights: HSN Code 38061010 export-import analysis

### Export decline: -2.09% CAGR over 7 years

India's exports under HSN Code 38061010 have declined at a compound annual rate of -2.09% over 7 fiscal years, falling from ₹3.53 Crore in FY 2018-19 to ₹3.11 Crore in FY 2024-25.

### HSN Code 38061010 ranked #7161 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 38061010 ranks #7161 out of 12657 HSN codes by total export value. Within Sub-Chapter 3806, it ranks #3 of 6. By trade surplus, it ranks #11748 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 38061010 exports

The strongest single-year export movement for HSN Code 38061010 was recorded in FY 2021-22, when exports surged by 49.24% over the prior year.

### India records a trade deficit of ₹392.36 Crore in HSN Code 38061010 goods

In FY 2024-25, India's imports of ₹395.47 Cr exceeded exports of ₹3.11 Cr, resulting in a trade deficit of ₹392.36 Crore — ranking #11748 of 12657 by surplus magnitude.

### Import growth of 2.02% CAGR signals stable import dependency for Rosin And Resin Acids |Gum Rosin

India's imports under HSN Code 38061010 have grown at 2.02% CAGR, reaching ₹395.47 Crore in FY 2024-25.

### HSN Code 38061010 contributes 4.50% of Sub-Chapter 3806 exports — ranked #3

Among the 6 HSN codes under Sub-Chapter 3806, HSN Code 38061010 ranks #3 by export value — accounting for 4.50% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 49.67% share (rank #1).

## Related HSN Codes in Sub-Chapter 3806

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 38069090: Other rosin and resin acids and their derivatives](https://busy.in/hsn/hsn-38069090/) | ₹39 Cr |
| #2 | [HSN Code 38063000: Ester gums](https://busy.in/hsn/hsn-38063000/) | ₹22 Cr |
| #3 | HSN Code 38061010: Rosin And Resin Acids \|Gum Rosin (this hsn code) | ₹3 Cr |
| #4 | [HSN Code 38061090: Rosin And Resin Acids \| Other](https://busy.in/hsn/hsn-38061090/) | ₹3 Cr |
| #5 | [HSN Code 38062000: Other Sulfur-Containing Inorganic Compounds](https://busy.in/hsn/hsn-38062000/) | ₹2 Cr |
| #6 | [HSN Code 38069010: Other \| Run Gums](https://busy.in/hsn/hsn-38069010/) | < ₹1 Crore |