HSN Code 38099390 represents Leather industry: Other under GST classification. This code helps businesses identify Leather industry: Other correctly for billing, taxation, and trade. With HSN Code 38099390, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Leather industry: Other.
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HSN Code 38099390 relates to the following description.
Miscellaneous chemical products
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
Other : Of a kind used in the leather or like industries : Other
9%
9%
18%
0%
Description of Goods
Other : Of a kind used in the leather or like industries : Other
Chapter
38 - Miscellaneous chemical products
Sub Chapter
3809 - Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Leather industry: Other does not include products with the following descriptions.
With a basis of amylaceous substances
Other : Of a kind used in the textile or like industries: Textile assistants mordanting agents
Other : Of a kind used in the textile or like industries: Textile assistants desizing agents
Other : Of a kind used in the textile or like industries: Textile assistants desizing agents
Other : Of a kind used in the textile or like industries: Textile assistants emulsifying agents
Other : Of a kind used in the textile or like industries: Textile assistants hydro sulphite formaldehyde compound (rongalite or formusul)
Other : Of a kind used in the textile or like industries: Textile assistants—textile preservatives
Other : Of a kind used in the textile or like industries: Textile assistants water proofing agents
Other : Of a kind used in the textile or like industries: Prepared textile glazings, dressings and mordants
Other : Of a kind used in the textile or like industries: Other
Other :Of a kind used in the paper or like industries
Other : Of a kind used in the leather or like industries : Fatty oil or pull up oil
Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included other: of a kind used in the leather or like industries : other
With a basis of amylaceous substances
Other : Of a kind used in the textile or like industries: Textile assistants mordanting agents
Other : Of a kind used in the textile or like industries: Textile assistants desizing agents
Other : Of a kind used in the textile or like industries: Textile assistants desizing agents
Other : Of a kind used in the textile or like industries: Textile assistants emulsifying agents
Other : Of a kind used in the textile or like industries: Textile assistants hydro sulphite formaldehyde compound (rongalite or formusul)
Other : Of a kind used in the textile or like industries: Textile assistants—textile preservatives
Other : Of a kind used in the textile or like industries: Textile assistants water proofing agents
Other : Of a kind used in the textile or like industries: Prepared textile glazings, dressings and mordants
Other : Of a kind used in the textile or like industries: Other
Other :Of a kind used in the paper or like industries
Other : Of a kind used in the leather or like industries : Fatty oil or pull up oil
Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included other: of a kind used in the leather or like industries : other
India’s Exports
FY 2024-25₹46 Cr
0.0013% of India’s total exports
India’s Imports
FY 2024-25₹258 Cr
0.0043% of India’s total imports
Trade Balance
FY 2024-25−₹212 Cr
Surplus rank #11351 of 12657 HSN codes
% of Sub-Chapter 3809
FY 2024-257.24%
Share of Sub-Chapter 3809’s total exports in FY 2024-25
Import side: 24.92% of Sub-Chapter 3809’s imports
Rank Within Sub-Chapter 3809
FY 2024-25#4 of 14
Position by export value among HSN codes in Sub-Chapter 3809
Import-side rank: #2 of 14
At a glance
0.88%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#3723
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+32.11%
Peak Growth Year
FY 2021-22 · strongest single-year move
7.24%
Contribution to Sub-Ch. 3809
Share of Sub-Chapter 3809 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−264.20
Exports
43.81 ₹ Cr
0.0019% share
— YoY
12.68% of Sub-Ch. 3809
Imports
308.01 ₹ Cr
0.0086% share
— YoY
33.49% of Sub-Ch. 3809
Balance
−221.64
Exports
37.47 ₹ Cr
0.0017% share
−14.47% YoY
10.59% of Sub-Ch. 3809
Imports
259.11 ₹ Cr
0.0077% share
−15.88% YoY
30.15% of Sub-Ch. 3809
Balance
−143.84
Exports
34.29 ₹ Cr
0.0016% share
−8.49% YoY
9.79% of Sub-Ch. 3809
Imports
178.13 ₹ Cr
0.0061% share
−31.25% YoY
22.74% of Sub-Ch. 3809
Balance
−206.90
Exports
45.30 ₹ Cr
0.0014% share
+32.11% YoY
8.96% of Sub-Ch. 3809
Imports
252.20 ₹ Cr
0.0055% share
+41.58% YoY
23.07% of Sub-Ch. 3809
Balance
−208.75
Exports
46.50 ₹ Cr
0.0013% share
+2.65% YoY
9.54% of Sub-Ch. 3809
Imports
255.25 ₹ Cr
0.0044% share
+1.21% YoY
24.66% of Sub-Ch. 3809
Balance
−165.48
Exports
51.12 ₹ Cr
0.0014% share
+9.94% YoY
9.76% of Sub-Ch. 3809
Imports
216.60 ₹ Cr
0.0039% share
−15.14% YoY
22.24% of Sub-Ch. 3809
Balance
−212.30
Exports
46.17 ₹ Cr
0.0013% share
−9.68% YoY
7.24% of Sub-Ch. 3809
Imports
258.47 ₹ Cr
0.0043% share
+19.33% YoY
24.92% of Sub-Ch. 3809
CAGR · 7-Year
Exports
0.88% /yr
Imports
−2.88% /yr
reference, FY 2024-25
Export
₹637.56 Cr
Import
₹1,037.03 Cr
Trade Balance
−399.47
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.
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.
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.
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.
India's imports under HSN Code 38099390 have grown at −2.88% CAGR, reaching ₹258.47 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 38099390 and GST compliance.
It includes 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.
Under HSN 38099390, Leather industry: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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).
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.