--- title: "HSN Code for Fatty Oil or Pull Up Oil (Leather Industry) | HSN 38099310 GST Rate" description: "Find HSN and GST Rates for 38099310 related to Fatty Oil or Pull Up Oil (Leather Industry) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-38099310/" --- # HSN Code 38099310: Fatty Oil or Pull Up Oil (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 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 leather or like industries : Fatty oil or pull up oil | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 38099310 ? It includes Fatty Oil or Pull Up Oil (Leather Industry) ### Any common misclassification issue with Fatty Oil or Pull Up Oil (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. ### How much GST applies to Fatty Oil or Pull Up Oil (Leather Industry)? Under HSN 38099310, Fatty Oil or Pull Up Oil (Leather Industry) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Fatty Oil or Pull Up Oil (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. ### How should mixed supplies be billed when Fatty Oil or Pull Up Oil (Leather Industry) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Fatty Oil or Pull Up Oil (Leather Industry); Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Fatty Oil or Pull Up Oil (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. ## India's trade performance: HSN Code 38099310 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+222.22% YoY) — 0.0000% of India's total exports - Imports: ₹5 Cr (−36.53% YoY) — 0.0001% of India's total imports - Trade balance: −₹5 Cr (Deficit); surplus rank #8630 of 12657 HSN codes - Share of Sub-Chapter 3809: 0.05% of its exports; import side 0.52% - Rank within Sub-Chapter 3809: #11 of 14 by export value; import-side #9 ### Key metrics - Export CAGR: 23.94% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9215 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +275.00% in FY 2019-20 - Contribution to Sub-Ch. 3809: 0.05% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 38099310 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 | < ₹1 Crore | 0.0000% | — | 0.02% | 4.84 | 0.0001% | — | 0.53% | −4.76 | #9301 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +275.00% | 0.08% | 7.48 | 0.0002% | +54.55% | 0.87% | −7.18 | #8565 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −90.00% | 0.01% | 14.66 | 0.0005% | +95.99% | 1.87% | −14.63 | #9719 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +166.67% | 0.02% | 20.87 | 0.0005% | +42.36% | 1.91% | −20.79 | #9630 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +25.00% | 0.02% | 22.64 | 0.0004% | +8.48% | 2.19% | −22.54 | #9640 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −10.00% | 0.02% | 8.54 | 0.0002% | −62.28% | 0.88% | −8.45 | #9818 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +222.22% | 0.05% | 5.42 | 0.0001% | −36.53% | 0.52% | −5.13 | #9215 | - CAGR (7-year): exports 23.94%/yr, imports 1.90%/yr (consistently Deficit) ## Key trade insights: HSN Code 38099310 export-import analysis ### Consistent export growth: 23.94% CAGR over 7 years India's exports under HSN Code 38099310 have grown at a compound annual rate of 23.94% over 7 fiscal years, rising from ₹0.08 Crore in FY 2018-19 to ₹0.29 Crore in FY 2024-25. ### HSN Code 38099310 ranked #9215 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 38099310 ranks #9215 out of 12657 HSN codes by total export value. Within Sub-Chapter 3809, it ranks #11 of 14. By trade surplus, it ranks #8630 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 38099310 exports The strongest single-year export movement for HSN Code 38099310 was recorded in FY 2019-20, when exports surged by 275.00% over the prior year. ### India records a trade deficit of ₹5.13 Crore in HSN Code 38099310 goods In FY 2024-25, India's imports of ₹5.42 Cr exceeded exports of ₹0.29 Cr, resulting in a trade deficit of ₹5.13 Crore — ranking #8630 of 12657 by surplus magnitude. ### Import growth of 1.90% CAGR signals stable import dependency for Fatty Oil or Pull Up Oil (Leather Industry) India's imports under HSN Code 38099310 have grown at 1.90% CAGR, reaching ₹5.42 Crore in FY 2024-25. ### HSN Code 38099310 contributes 0.05% of Sub-Chapter 3809 exports — ranked #11 Among the 14 HSN codes under Sub-Chapter 3809, HSN Code 38099310 ranks #11 by export value — accounting for 0.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.52% share (rank #9). ## 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)](https://busy.in/hsn/hsn-38099170/) | ₹1 Cr | | #10 | [HSN Code 38099120: Textile Assistants (Desizing Agents)](https://busy.in/hsn/hsn-38099120/) | < ₹1 Crore | | #11 | HSN Code 38099310: Fatty Oil or Pull Up Oil (Leather Industry) (this hsn code) | < ₹1 Crore |