--- title: "HSN Code for Other : Other, including sides: Grain splits | HSN 41079200 GST Rate" description: "Find HSN and GST Rates for 41079200 related to Other : Other, including sides: Grain splits with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-41079200/" --- # HSN Code 41079200: Other : Other, including sides: Grain splits - [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 4107: Leather prepared after tanning, bovine](https://busy.in/hsn/sub-chapter-4107/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other, including sides: Grain splits | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 41079200 ? It includes Other : Other, including sides: Grain splits ### Can we claim ITC on inputs used to trade Other : Other, including sides: Grain splits? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Other : Other, including sides: Grain splits? Under HSN 41079200, Other : Other, including sides: Grain splits attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other : Other, including sides: Grain splits? 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 Other : Other, including sides: Grain splits? 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 Other : Other, including sides: Grain splits is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Other, including sides: Grain splits; Nil for exempt items if applicable). ## India's trade performance: HSN Code 41079200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹101 Cr (−19.36% YoY) — 0.0027% of India's total exports - Imports: ₹315 Cr (+12.63% YoY) — 0.0052% of India's total imports - Trade balance: −₹214 Cr (Deficit); surplus rank #11356 of 12657 HSN codes - Share of Sub-Chapter 4107: 4.07% of its exports; import side 20.67% - Rank within Sub-Chapter 4107: #4 of 6 by export value; import-side #2 ### Key metrics - Export CAGR: -5.67% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2647 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +36.93% in FY 2023-24 - Contribution to Sub-Ch. 4107: 4.07% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 41079200 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. 4107 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4107 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 143.27 | 0.0063% | — | 4.68% | 121.98 | 0.0034% | — | 7.66% | +21.29 | #1638 | | FY 2019-20 | 142.14 | 0.0065% | −0.79% | 6.31% | 270.53 | 0.0081% | +121.78% | 16.91% | −128.39 | #1631 | | FY 2020-21 | 142.46 | 0.0066% | +0.23% | 7.12% | 184.20 | 0.0063% | −31.91% | 16.36% | −41.74 | #1708 | | FY 2021-22 | 143.59 | 0.0046% | +0.79% | 6.22% | 276.99 | 0.0061% | +50.37% | 16.97% | −133.40 | #1991 | | FY 2022-23 | 91.42 | 0.0025% | −36.33% | 4.19% | 298.83 | 0.0052% | +7.88% | 17.70% | −207.41 | #2655 | | FY 2023-24 | 125.18 | 0.0035% | +36.93% | 5.23% | 279.67 | 0.0050% | −6.41% | 17.24% | −154.49 | #2313 | | FY 2024-25 | 100.95 | 0.0027% | −19.36% | 4.07% | 314.98 | 0.0052% | +12.63% | 20.67% | −214.03 | #2647 | - CAGR (7-year): exports -5.67%/yr, imports 17.13%/yr (consistently Deficit) ## Key trade insights: HSN Code 41079200 export-import analysis ### Export decline: -5.67% CAGR over 7 years India's exports under HSN Code 41079200 have declined at a compound annual rate of -5.67% over 7 fiscal years, falling from ₹143.27 Crore in FY 2018-19 to ₹100.95 Crore in FY 2024-25. ### HSN Code 41079200 ranked #2647 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 41079200 ranks #2647 out of 12657 HSN codes by total export value. Within Sub-Chapter 4107, it ranks #4 of 6. By trade surplus, it ranks #11356 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 41079200 exports The strongest single-year export movement for HSN Code 41079200 was recorded in FY 2023-24, when exports surged by 36.93% over the prior year. ### India records a trade deficit of ₹214.03 Crore in HSN Code 41079200 goods In FY 2024-25, India's imports of ₹314.98 Cr exceeded exports of ₹100.95 Cr, resulting in a trade deficit of ₹214.03 Crore — ranking #11356 of 12657 by surplus magnitude. ### Import growth of 17.13% CAGR signals rising demand for Other : Other, including sides: Grain splits India's imports under HSN Code 41079200 have grown at 17.13% CAGR, reaching ₹314.98 Crore in FY 2024-25. ### HSN Code 41079200 contributes 4.07% of Sub-Chapter 4107 exports — ranked #4 Among the 6 HSN codes under Sub-Chapter 4107, HSN Code 41079200 ranks #4 by export value — accounting for 4.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 20.67% share (rank #2). ## Related HSN Codes in Sub-Chapter 4107 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 41071900: Whole Hides And Skins \| Other](https://busy.in/hsn/hsn-41071900/) | ₹940 Cr | | #2 | [HSN Code 41071100: Hides And Skins\| Full Grains, Unsplit](https://busy.in/hsn/hsn-41071100/) | ₹692 Cr | | #3 | [HSN Code 41079900: Other \| Other, Including Sides\| Other](https://busy.in/hsn/hsn-41079900/) | ₹689 Cr | | #4 | HSN Code 41079200: Other : Other, including sides: Grain splits (this hsn code) | ₹101 Cr | | #5 | [HSN Code 41071200: Whole Hides And Skins\| Grain Splits](https://busy.in/hsn/hsn-41071200/) | ₹37 Cr | | #6 | [HSN Code 41079100: Full grain leather](https://busy.in/hsn/hsn-41079100/) | ₹19 Cr |