---
title: "HSN Code for Ester gums | HSN 38063000 GST Rate"
description: "Find HSN and GST Rates for 38063000 related to Ester gums with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-38063000/"
---

# HSN Code 38063000: Ester gums

- [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 |
| --- | --- | --- | --- | --- |
| Ester gums | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 38063000 ?

It includes Ester gums

### Any common misclassification issue with Ester gums?

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

### Do e‑way bill and e‑invoice apply for Ester gums?

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.

### How should mixed supplies be billed when Ester gums is sold with other items?

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

### Can we claim ITC on inputs used to trade Ester gums?

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

### How much GST applies to Ester gums?

Under HSN 38063000, Ester gums attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 38063000 (FY 2024-25)

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

- Exports: ₹22 Cr (+19.93% YoY) — 0.0006% of India's total exports
- Imports: ₹65 Cr (+2.21% YoY) — 0.0011% of India's total imports
- Trade balance: −₹43 Cr (Deficit); surplus rank #10130 of 12657 HSN codes
- Share of Sub-Chapter 3806: 31.87% of its exports; import side 8.13%
- Rank within Sub-Chapter 3806: #2 of 6 by export value; import-side #4

### Key metrics

- Export CAGR: 9.82% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4749 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +67.62% in FY 2021-22
- Contribution to Sub-Ch. 3806: 31.87% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 38063000

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 | 12.55 | 0.0005% | — | 28.20% | 48.59 | 0.0014% | — | 7.53% | −36.04 | #4722 |
| FY 2019-20 | 12.98 | 0.0006% | +3.43% | 25.54% | 50.05 | 0.0015% | +3.00% | 8.39% | −37.07 | #4676 |
| FY 2020-21 | 8.43 | 0.0004% | −35.05% | 20.04% | 43.29 | 0.0015% | −13.51% | 7.97% | −34.86 | #5311 |
| FY 2021-22 | 14.13 | 0.0005% | +67.62% | 30.91% | 59.74 | 0.0013% | +38.00% | 6.78% | −45.61 | #5040 |
| FY 2022-23 | 15.39 | 0.0004% | +8.92% | 26.74% | 74.63 | 0.0013% | +24.92% | 8.61% | −59.24 | #5034 |
| FY 2023-24 | 18.36 | 0.0005% | +19.30% | 27.50% | 63.33 | 0.0011% | −15.14% | 8.47% | −44.97 | #4891 |
| FY 2024-25 | 22.02 | 0.0006% | +19.93% | 31.87% | 64.73 | 0.0011% | +2.21% | 8.13% | −42.71 | #4749 |

- CAGR (7-year): exports 9.82%/yr, imports 4.90%/yr (consistently Deficit)

## Key trade insights: HSN Code 38063000 export-import analysis

### Consistent export growth: 9.82% CAGR over 7 years

India's exports under HSN Code 38063000 have grown at a compound annual rate of 9.82% over 7 fiscal years, rising from ₹12.55 Crore in FY 2018-19 to ₹22.02 Crore in FY 2024-25.

### HSN Code 38063000 ranked #4749 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 38063000 ranks #4749 out of 12657 HSN codes by total export value. Within Sub-Chapter 3806, it ranks #2 of 6. By trade surplus, it ranks #10130 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 38063000 exports

The strongest single-year export movement for HSN Code 38063000 was recorded in FY 2021-22, when exports surged by 67.62% over the prior year.

### India records a trade deficit of ₹42.71 Crore in HSN Code 38063000 goods

In FY 2024-25, India's imports of ₹64.73 Cr exceeded exports of ₹22.02 Cr, resulting in a trade deficit of ₹42.71 Crore — ranking #10130 of 12657 by surplus magnitude.

### Import growth of 4.90% CAGR signals stable import dependency for Ester gums

India's imports under HSN Code 38063000 have grown at 4.90% CAGR, reaching ₹64.73 Crore in FY 2024-25.

### HSN Code 38063000 contributes 31.87% of Sub-Chapter 3806 exports — ranked #2

Among the 6 HSN codes under Sub-Chapter 3806, HSN Code 38063000 ranks #2 by export value — accounting for 31.87% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.13% share (rank #4).

## 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 (this hsn code) | ₹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](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 |