--- title: "HSN Code for Finishing Agents: Leather Industry | HSN 38089372 GST Rate" description: "Find HSN and GST Rates for 38089372 related to Finishing Agents: Leather Industry with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-38089372/" --- # HSN Code 38089372: Finishing Agents: Leather Industry - [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 3808: Agricultural pesticides](https://busy.in/hsn/sub-chapter-3808/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Goods specified in supplementary note 10 to this chapter : | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 38089372 ? It includes Mixtures: 1,1,1-Trichloroethane ### Can we claim ITC on inputs used to trade Finishing Agents: Leather Industry? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Finishing Agents: Leather Industry? 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. ### Any common misclassification issue with Finishing Agents: Leather Industry? 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 Finishing Agents: Leather Industry? 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 much GST applies to Finishing Agents: Leather Industry? Under HSN 38089372, Finishing Agents: Leather Industry attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 38089372 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil — 0.0000% of India's total exports - Imports: ₹16 Cr (−7.88% YoY) — 0.0003% of India's total imports - Trade balance: −₹16 Cr (Deficit); surplus rank #9385 of 12657 HSN codes - Share of Sub-Chapter 3808: 0.00% of its exports; import side 0.11% ## India export-import trade statistics: HSN Code 38089372 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. 3808 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3808 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | 17.00 | 0.0003% | — | 0.15% | −17.00 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | 15.66 | 0.0003% | −7.88% | 0.11% | −15.66 | — | ## Key trade insights: HSN Code 38089372 export-import analysis ### Export snapshot for HSN Code 38089372 India exported ₹0.00 Crore worth of Finishing Agents: Leather Industry in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### India records a trade deficit of ₹15.66 Crore in HSN Code 38089372 goods In FY 2024-25, India's imports of ₹15.66 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹15.66 Crore — ranking #9385 of 12657 by surplus magnitude. ## Related HSN Codes in Sub-Chapter 3808 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 38089390: Herbicides & Plant Growth Regulators: Other](https://busy.in/hsn/hsn-38089390/) | ₹11,802 Cr | | #2 | [HSN Code 38089199: Insecticides, Rodenticides & Plant Growth Regulators](https://busy.in/hsn/hsn-38089199/) | ₹9,224 Cr | | #3 | [HSN Code 38089290: Other\| Fungicides\| Other](https://busy.in/hsn/hsn-38089290/) | ₹8,276 Cr | | #4 | [HSN Code 38086900: Other specified goods](https://busy.in/hsn/hsn-38086900/) | ₹1,339 Cr | | #5 | [HSN Code 38089135: Cipermethrin](https://busy.in/hsn/hsn-38089135/) | ₹929 Cr | | #6 | [HSN Code 38089151: Goods specified in supplementary note 4 to this chapter](https://busy.in/hsn/hsn-38089151/) | ₹812 Cr | | #7 | [HSN Code 38089141: Goods specified in supplementary note 2 to this chapter](https://busy.in/hsn/hsn-38089141/) | ₹697 Cr | | #8 | [HSN Code 38089350: Inorganic Chemicals for Use in Industry](https://busy.in/hsn/hsn-38089350/) | ₹640 Cr | | #9 | [HSN Code 38089320: Prepared Culture Media](https://busy.in/hsn/hsn-38089320/) | ₹598 Cr | | #10 | [HSN Code 38089400: Disinfectants](https://busy.in/hsn/hsn-38089400/) | ₹397 Cr | | — | HSN Code 38089372: Finishing Agents: Leather Industry (this hsn code) | Nil |