--- title: "HSN Code for Textile Assistants (Water Proofing Agents) | HSN 38099170 GST Rate" description: "Find HSN and GST Rates for 38099170 related to Textile Assistants (Water Proofing Agents) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-38099170/" --- # HSN Code 38099170: Textile Assistants (Water Proofing Agents) - [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 3809: Textile dyeing & fixing agents](https://busy.in/hsn/sub-chapter-3809/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Of a kind used in the textile or like industries: Textile assistants water proofing agents | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 38099170 ? It includes Textile Assistants (Water Proofing Agents) ### How should mixed supplies be billed when Textile Assistants (Water Proofing Agents) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Textile Assistants (Water Proofing Agents); Nil for exempt items if applicable). ### How much GST applies to Textile Assistants (Water Proofing Agents)? Under HSN 38099170, Textile Assistants (Water Proofing Agents) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Textile Assistants (Water Proofing Agents)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Textile Assistants (Water Proofing Agents)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Textile Assistants (Water Proofing Agents)? 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. ## India's trade performance: HSN Code 38099170 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (+44.44% YoY) — 0.0000% of India's total exports - Imports: ₹27 Cr (+24.56% YoY) — 0.0004% of India's total imports - Trade balance: −₹26 Cr (Deficit); surplus rank #9730 of 12657 HSN codes - Share of Sub-Chapter 3809: 0.16% of its exports; import side 2.59% - Rank within Sub-Chapter 3809: #9 of 14 by export value; import-side #5 ### Key metrics - Export CAGR: -17.92% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8214 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +176.92% in FY 2023-24 - Contribution to Sub-Ch. 3809: 0.16% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 38099170 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. 3809 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3809 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 3.40 | 0.0001% | — | 0.98% | 15.69 | 0.0004% | — | 1.71% | −12.29 | #6326 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −88.53% | 0.11% | 13.23 | 0.0004% | −15.68% | 1.54% | −12.84 | #8395 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −43.59% | 0.06% | 14.14 | 0.0005% | +6.88% | 1.81% | −13.92 | #8805 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +77.27% | 0.08% | 16.57 | 0.0004% | +17.19% | 1.52% | −16.18 | #8745 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −33.33% | 0.05% | 20.31 | 0.0004% | +22.57% | 1.96% | −20.05 | #9123 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +176.92% | 0.14% | 21.58 | 0.0004% | +6.25% | 2.22% | −20.86 | #8521 | | FY 2024-25 | 1.04 | 0.0000% | +44.44% | 0.16% | 26.88 | 0.0004% | +24.56% | 2.59% | −25.84 | #8214 | - CAGR (7-year): exports -17.92%/yr, imports 9.39%/yr (consistently Deficit) ## Key trade insights: HSN Code 38099170 export-import analysis ### Export decline: -17.92% CAGR over 7 years India's exports under HSN Code 38099170 have declined at a compound annual rate of -17.92% over 7 fiscal years, falling from ₹3.40 Crore in FY 2018-19 to ₹1.04 Crore in FY 2024-25. ### HSN Code 38099170 ranked #8214 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 38099170 ranks #8214 out of 12657 HSN codes by total export value. Within Sub-Chapter 3809, it ranks #9 of 14. By trade surplus, it ranks #9730 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 38099170 exports The strongest single-year export movement for HSN Code 38099170 was recorded in FY 2023-24, when exports surged by 176.92% over the prior year. ### India records a trade deficit of ₹25.84 Crore in HSN Code 38099170 goods In FY 2024-25, India's imports of ₹26.88 Cr exceeded exports of ₹1.04 Cr, resulting in a trade deficit of ₹25.84 Crore — ranking #9730 of 12657 by surplus magnitude. ### Import growth of 9.39% CAGR signals stable import dependency for Textile Assistants (Water Proofing Agents) India's imports under HSN Code 38099170 have grown at 9.39% CAGR, reaching ₹26.88 Crore in FY 2024-25. ### HSN Code 38099170 contributes 0.16% of Sub-Chapter 3809 exports — ranked #9 Among the 14 HSN codes under Sub-Chapter 3809, HSN Code 38099170 ranks #9 by export value — accounting for 0.16% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.59% share (rank #5). ## Related HSN Codes in Sub-Chapter 3809 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 38099190: Textile industry: Other chemicals](https://busy.in/hsn/hsn-38099190/) | ₹382 Cr | | #2 | [HSN Code 38099200: Used in paper industries: Other](https://busy.in/hsn/hsn-38099200/) | ₹99 Cr | | #3 | [HSN Code 38099110: Textile Assistants (Mordanting Agents)](https://busy.in/hsn/hsn-38099110/) | ₹54 Cr | | #4 | [HSN Code 38099390: Leather industry: Other](https://busy.in/hsn/hsn-38099390/) | ₹46 Cr | | #5 | [HSN Code 38099180: Other Sulfur Inorganic Compounds](https://busy.in/hsn/hsn-38099180/) | ₹27 Cr | | #6 | [HSN Code 38099140: Textile Emulsifying Agents](https://busy.in/hsn/hsn-38099140/) | ₹14 Cr | | #7 | [HSN Code 38091000: With A Basis Of Amylaceous Substances](https://busy.in/hsn/hsn-38091000/) | ₹7 Cr | | #8 | [HSN Code 38099130: Textile Assistants (Desizing Agents)](https://busy.in/hsn/hsn-38099130/) | ₹6 Cr | | #9 | HSN Code 38099170: Textile Assistants (Water Proofing Agents) (this hsn code) | ₹1 Cr | | #10 | [HSN Code 38099120: Textile Assistants (Desizing Agents)](https://busy.in/hsn/hsn-38099120/) | < ₹1 Crore |