--- title: "HSN Code for In The Dry State (Crust)| Other | HSN 41044900 GST Rate" description: "Find HSN and GST Rates for 41044900 related to In The Dry State (Crust)| Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-41044900/" --- # HSN Code 41044900: In The Dry State (Crust)| Other - [Section 08: Guide to HSN Section 08](https://busy.in/hsn/section-08/) - [Chapter 41: Raw Hides and Skins (Other Than Furskins) and Leather](https://busy.in/hsn/chapter-41/) - [Sub-chapter 4104: Tanned Hides & Skins](https://busy.in/hsn/sub-chapter-4104/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | In the dry state (crust): Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 41044900 ? It includes In The Dry State (Crust)| Other ### Can we claim ITC on inputs used to trade In The Dry State (Crust)/ Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with In The Dry State (Crust)/ Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when In The Dry State (Crust)/ Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for In The Dry State (Crust)/ Other; Nil for exempt items if applicable). ### How much GST applies to In The Dry State (Crust)/ Other? Under HSN 41044900, In The Dry State (Crust)/ Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for In The Dry State (Crust)/ 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. ## India's trade performance: HSN Code 41044900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (+37.56% YoY) — 0.0001% of India's total exports - Imports: ₹311 Cr (+25.11% YoY) — 0.0051% of India's total imports - Trade balance: −₹308 Cr (Deficit); surplus rank #11602 of 12657 HSN codes - Share of Sub-Chapter 4104: 26.55% of its exports; import side 24.40% - Rank within Sub-Chapter 4104: #2 of 4 by export value; import-side #3 ### Key metrics - Export CAGR: 19.96% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7185 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +100.98% in FY 2019-20 - Contribution to Sub-Ch. 4104: 26.55% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 41044900 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. 4104 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4104 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.02 | 0.0000% | — | 7.53% | 646.64 | 0.0180% | — | 46.38% | −645.62 | #7607 | | FY 2019-20 | 2.05 | 0.0001% | +100.98% | 61.93% | 653.61 | 0.0195% | +1.08% | 50.30% | −651.56 | #6905 | | FY 2020-21 | 3.04 | 0.0001% | +48.29% | 35.35% | 222.04 | 0.0076% | −66.03% | 34.50% | −219.00 | #6543 | | FY 2021-22 | 2.62 | 0.0001% | −13.82% | 67.88% | 242.62 | 0.0053% | +9.27% | 28.16% | −240.00 | #7040 | | FY 2022-23 | 4.71 | 0.0001% | +79.77% | 73.82% | 299.85 | 0.0052% | +23.59% | 22.58% | −295.14 | #6522 | | FY 2023-24 | 2.21 | 0.0001% | −53.08% | 32.99% | 248.37 | 0.0044% | −17.17% | 25.22% | −246.16 | #7482 | | FY 2024-25 | 3.04 | 0.0001% | +37.56% | 26.55% | 310.74 | 0.0051% | +25.11% | 24.40% | −307.70 | #7185 | - CAGR (7-year): exports 19.96%/yr, imports -11.50%/yr (consistently Deficit) ## Key trade insights: HSN Code 41044900 export-import analysis ### Consistent export growth: 19.96% CAGR over 7 years India's exports under HSN Code 41044900 have grown at a compound annual rate of 19.96% over 7 fiscal years, rising from ₹1.02 Crore in FY 2018-19 to ₹3.04 Crore in FY 2024-25. ### HSN Code 41044900 ranked #7185 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 41044900 ranks #7185 out of 12657 HSN codes by total export value. Within Sub-Chapter 4104, it ranks #2 of 4. By trade surplus, it ranks #11602 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 41044900 exports The strongest single-year export movement for HSN Code 41044900 was recorded in FY 2019-20, when exports surged by 100.98% over the prior year. ### India records a trade deficit of ₹307.70 Crore in HSN Code 41044900 goods In FY 2024-25, India's imports of ₹310.74 Cr exceeded exports of ₹3.04 Cr, resulting in a trade deficit of ₹307.70 Crore — ranking #11602 of 12657 by surplus magnitude. ### Import growth of -11.50% CAGR signals stable import dependency for In The Dry State (Crust)| Other India's imports under HSN Code 41044900 have grown at -11.50% CAGR, reaching ₹310.74 Crore in FY 2024-25. ### HSN Code 41044900 contributes 26.55% of Sub-Chapter 4104 exports — ranked #2 Among the 4 HSN codes under Sub-Chapter 4104, HSN Code 41044900 ranks #2 by export value — accounting for 26.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 24.40% share (rank #3). ## Related HSN Codes in Sub-Chapter 4104 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 41041100: Wet State Full Grain and Grain Splits (Including Wet-Blue)](https://busy.in/hsn/hsn-41041100/) | ₹5 Cr | | #2 | HSN Code 41044900: In The Dry State (Crust)\| Other (this hsn code) | ₹3 Cr | | #3 | [HSN Code 41041900: In the wet state (including wet-blue): Other](https://busy.in/hsn/hsn-41041900/) | ₹3 Cr | | #4 | [HSN Code 41044100: Full grain leather](https://busy.in/hsn/hsn-41044100/) | < ₹1 Crore |