---
title: "HSN Code for In The Dry State (Crust) | HSN 41053000 GST Rate"
description: "Find HSN and GST Rates for 41053000 related to In The Dry State (Crust) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-41053000/"
---

# HSN Code 41053000: In The Dry State (Crust)

- [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 4105: Sheep or lamb skins](https://busy.in/hsn/sub-chapter-4105/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| In the dry state (crust) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 41053000 ?

It includes In The Dry State (Crust)

### How should mixed supplies be billed when In The Dry State (Crust) 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); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for In The Dry State (Crust)?

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.

### Does packaging or labelling change the GST for In The Dry State (Crust)?

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.

### Can we claim ITC on inputs used to trade In The Dry State (Crust)?

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)?

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 41053000 (FY 2024-25)

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

- Exports: Nil — 0.0000% of India's total exports
- Imports: ₹11 Cr (+6.39% YoY) — 0.0002% of India's total imports
- Trade balance: −₹11 Cr (Deficit); surplus rank #9149 of 12657 HSN codes
- Share of Sub-Chapter 4105: 0.00% of its exports; import side 3.08%

### Key metrics

- Peak growth year: −11.11% in FY 2020-21
- Contribution to Sub-Ch. 4105: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 41053000

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. 4105 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4105 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 4.44% | 36.85 | 0.0010% | — | 7.70% | −36.71 | #9021 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −35.71% | 100.00% | 44.26 | 0.0013% | +20.11% | 10.16% | −44.17 | #9220 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −11.11% | 40.00% | 7.97 | 0.0003% | −81.99% | 3.12% | −7.89 | #9338 |
| FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | 7.23 | 0.0002% | −9.28% | 2.76% | −7.23 | — |
| FY 2022-23 | Nil | 0.0000% | — | 0.00% | 12.18 | 0.0002% | +68.46% | 2.94% | −12.18 | — |
| FY 2023-24 | Nil | 0.0000% | — | 0.00% | 10.64 | 0.0002% | −12.64% | 2.76% | −10.64 | — |
| FY 2024-25 | Nil | 0.0000% | — | 0.00% | 11.32 | 0.0002% | +6.39% | 3.08% | −11.32 | — |

- CAGR (7-year): exports —/yr, imports -17.86%/yr (consistently Deficit)

## Key trade insights: HSN Code 41053000 export-import analysis

### Export snapshot for HSN Code 41053000

India exported ₹0.00 Crore worth of In The Dry State (Crust) in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2020-21 was the strongest growth year for HSN Code 41053000 exports

The strongest single-year export movement for HSN Code 41053000 was recorded in FY 2020-21, when exports declined by 11.11% over the prior year.

### India records a trade deficit of ₹11.32 Crore in HSN Code 41053000 goods

In FY 2024-25, India's imports of ₹11.32 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹11.32 Crore — ranking #9149 of 12657 by surplus magnitude.

### Import growth of -17.86% CAGR signals stable import dependency for In The Dry State (Crust)

India's imports under HSN Code 41053000 have grown at -17.86% CAGR, reaching ₹11.32 Crore in FY 2024-25.

## Related HSN Codes in Sub-Chapter 4105

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 41051000: In the wet state (including wet-blue)](https://busy.in/hsn/hsn-41051000/) | < ₹1 Crore |
| — | HSN Code 41053000: In The Dry State (Crust) (this hsn code) | Nil |