---
title: "HSN Code for Leather industry: Other | HSN 38099390 GST Rate"
description: "Find HSN and GST Rates for 38099390 related to Leather industry: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-38099390/"
---

# HSN Code 38099390: Leather industry: 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 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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 38099390 ?

It includes Leather industry: Other

### Does packaging or labelling change the GST for Leather industry: 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 Leather industry: Other?

Under HSN 38099390, Leather industry: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Leather industry: Other is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Leather industry: 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 Leather industry: 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 38099390 (FY 2024-25)

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

- Exports: ₹46 Cr (−9.68% YoY) — 0.0013% of India's total exports
- Imports: ₹258 Cr (+19.33% YoY) — 0.0043% of India's total imports
- Trade balance: −₹212 Cr (Deficit); surplus rank #11351 of 12657 HSN codes
- Share of Sub-Chapter 3809: 7.24% of its exports; import side 24.92%
- Rank within Sub-Chapter 3809: #4 of 14 by export value; import-side #2

### Key metrics

- Export CAGR: 0.88% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3723 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +32.11% in FY 2021-22
- Contribution to Sub-Ch. 3809: 7.24% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 38099390

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 | 43.81 | 0.0019% | — | 12.68% | 308.01 | 0.0086% | — | 33.49% | −264.20 | #3059 |
| FY 2019-20 | 37.47 | 0.0017% | −14.47% | 10.59% | 259.11 | 0.0077% | −15.88% | 30.15% | −221.64 | #3297 |
| FY 2020-21 | 34.29 | 0.0016% | −8.49% | 9.79% | 178.13 | 0.0061% | −31.25% | 22.74% | −143.84 | #3468 |
| FY 2021-22 | 45.30 | 0.0014% | +32.11% | 8.96% | 252.20 | 0.0055% | +41.58% | 23.07% | −206.90 | #3497 |
| FY 2022-23 | 46.50 | 0.0013% | +2.65% | 9.54% | 255.25 | 0.0044% | +1.21% | 24.66% | −208.75 | #3580 |
| FY 2023-24 | 51.12 | 0.0014% | +9.94% | 9.76% | 216.60 | 0.0039% | −15.14% | 22.24% | −165.48 | #3500 |
| FY 2024-25 | 46.17 | 0.0013% | −9.68% | 7.24% | 258.47 | 0.0043% | +19.33% | 24.92% | −212.30 | #3723 |

- CAGR (7-year): exports 0.88%/yr, imports -2.88%/yr (consistently Deficit)

## Key trade insights: HSN Code 38099390 export-import analysis

### Consistent export growth: 0.88% CAGR over 7 years

India's exports under HSN Code 38099390 have grown at a compound annual rate of 0.88% over 7 fiscal years, rising from ₹43.81 Crore in FY 2018-19 to ₹46.17 Crore in FY 2024-25.

### HSN Code 38099390 ranked #3723 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 38099390 ranks #3723 out of 12657 HSN codes by total export value. Within Sub-Chapter 3809, it ranks #4 of 14. By trade surplus, it ranks #11351 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 38099390 exports

The strongest single-year export movement for HSN Code 38099390 was recorded in FY 2021-22, when exports surged by 32.11% over the prior year.

### India records a trade deficit of ₹212.30 Crore in HSN Code 38099390 goods

In FY 2024-25, India's imports of ₹258.47 Cr exceeded exports of ₹46.17 Cr, resulting in a trade deficit of ₹212.30 Crore — ranking #11351 of 12657 by surplus magnitude.

### Import growth of -2.88% CAGR signals stable import dependency for Leather industry: Other

India's imports under HSN Code 38099390 have grown at -2.88% CAGR, reaching ₹258.47 Crore in FY 2024-25.

### HSN Code 38099390 contributes 7.24% of Sub-Chapter 3809 exports — ranked #4

Among the 14 HSN codes under Sub-Chapter 3809, HSN Code 38099390 ranks #4 by export value — accounting for 7.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 24.92% share (rank #2).

## 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 (this hsn code) | ₹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 |