--- title: "HSN Code for Rosin And Resin Acids | Other | HSN 38061090 GST Rate" description: "Find HSN and GST Rates for 38061090 related to Rosin And Resin Acids | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-38061090/" --- # HSN Code 38061090: Rosin And Resin Acids | Other - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 38061090 ? It includes Rosin And Resin Acids | Other ### Does packaging or labelling change the GST for Rosin And Resin Acids / Other? 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 much GST applies to Rosin And Resin Acids / Other? Under HSN 38061090, Rosin And Resin Acids / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Rosin And Resin Acids / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Rosin And Resin Acids / Other 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 / Other; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Rosin And Resin Acids / Other? 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 / Other? 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 38061090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (−6.60% YoY) — 0.0001% of India's total exports - Imports: ₹154 Cr (+37.43% YoY) — 0.0025% of India's total imports - Trade balance: −₹151 Cr (Deficit); surplus rank #11104 of 12657 HSN codes - Share of Sub-Chapter 3806: 4.30% of its exports; import side 19.31% - Rank within Sub-Chapter 3806: #4 of 6 by export value; import-side #2 ### Key metrics - Export CAGR: 1.60% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7206 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +144.75% in FY 2021-22 - Contribution to Sub-Ch. 3806: 4.30% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 38061090 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 | 2.70 | 0.0001% | — | 6.07% | 55.70 | 0.0016% | — | 8.64% | −53.00 | #6598 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −69.26% | 1.63% | 89.54 | 0.0027% | +60.75% | 15.02% | −88.71 | #7770 | | FY 2020-21 | 1.81 | 0.0001% | +118.07% | 4.30% | 68.42 | 0.0023% | −23.59% | 12.59% | −66.61 | #7088 | | FY 2021-22 | 4.43 | 0.0001% | +144.75% | 9.69% | 154.80 | 0.0034% | +126.25% | 17.58% | −150.37 | #6507 | | FY 2022-23 | 2.67 | 0.0001% | −39.73% | 4.64% | 198.05 | 0.0034% | +27.94% | 22.84% | −195.38 | #7121 | | FY 2023-24 | 3.18 | 0.0001% | +19.10% | 4.76% | 111.90 | 0.0020% | −43.50% | 14.96% | −108.72 | #7075 | | FY 2024-25 | 2.97 | 0.0001% | −6.60% | 4.30% | 153.78 | 0.0025% | +37.43% | 19.31% | −150.81 | #7206 | - CAGR (7-year): exports 1.60%/yr, imports 18.44%/yr (consistently Deficit) ## Key trade insights: HSN Code 38061090 export-import analysis ### Consistent export growth: 1.60% CAGR over 7 years India's exports under HSN Code 38061090 have grown at a compound annual rate of 1.60% over 7 fiscal years, rising from ₹2.70 Crore in FY 2018-19 to ₹2.97 Crore in FY 2024-25. ### HSN Code 38061090 ranked #7206 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 38061090 ranks #7206 out of 12657 HSN codes by total export value. Within Sub-Chapter 3806, it ranks #4 of 6. By trade surplus, it ranks #11104 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 38061090 exports The strongest single-year export movement for HSN Code 38061090 was recorded in FY 2021-22, when exports surged by 144.75% over the prior year. ### India records a trade deficit of ₹150.81 Crore in HSN Code 38061090 goods In FY 2024-25, India's imports of ₹153.78 Cr exceeded exports of ₹2.97 Cr, resulting in a trade deficit of ₹150.81 Crore — ranking #11104 of 12657 by surplus magnitude. ### Import growth of 18.44% CAGR signals rising demand for Rosin And Resin Acids | Other India's imports under HSN Code 38061090 have grown at 18.44% CAGR, reaching ₹153.78 Crore in FY 2024-25. ### HSN Code 38061090 contributes 4.30% of Sub-Chapter 3806 exports — ranked #4 Among the 6 HSN codes under Sub-Chapter 3806, HSN Code 38061090 ranks #4 by export value — accounting for 4.30% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 19.31% share (rank #2). ## 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](https://busy.in/hsn/hsn-38061010/) | ₹3 Cr | | #4 | HSN Code 38061090: Rosin And Resin Acids \| Other (this hsn code) | ₹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 |