--- title: "HSN Code for Other | Other, Including Sides| Other | HSN 41079900 GST Rate" description: "Find HSN and GST Rates for 41079900 related to Other | Other, Including Sides| Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-41079900/" --- # HSN Code 41079900: Other | Other, Including Sides| 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 4107: Leather prepared after tanning, bovine](https://busy.in/hsn/sub-chapter-4107/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other, including sides: Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 41079900 ? It includes Other | Other, Including Sides| Other ### Any common misclassification issue with Other / Other, Including Sides/ Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Other / Other, Including Sides/ 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 Other / Other, Including Sides/ Other? Under HSN 41079900, Other / Other, Including Sides/ Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other / Other, Including Sides/ Other 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/ Other; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other / Other, Including Sides/ 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 41079900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹689 Cr (−0.67% YoY) — 0.0187% of India's total exports - Imports: ₹184 Cr (−8.23% YoY) — 0.0030% of India's total imports - Trade balance: ₹506 Cr (Surplus); surplus rank #632 of 12657 HSN codes - Share of Sub-Chapter 4107: 27.81% of its exports; import side 12.04% - Rank within Sub-Chapter 4107: #3 of 6 by export value; import-side #4 ### Key metrics - Export CAGR: -4.11% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #747 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +21.30% in FY 2021-22 - Contribution to Sub-Ch. 4107: 27.81% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 41079900 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 | 886.64 | 0.0388% | — | 28.96% | 377.36 | 0.0105% | — | 23.71% | +509.28 | #384 | | FY 2019-20 | 565.64 | 0.0257% | −36.20% | 25.12% | 146.11 | 0.0044% | −61.28% | 9.13% | +419.53 | #576 | | FY 2020-21 | 584.32 | 0.0272% | +3.30% | 29.20% | 62.20 | 0.0021% | −57.43% | 5.53% | +522.12 | #593 | | FY 2021-22 | 708.78 | 0.0226% | +21.30% | 30.72% | 69.68 | 0.0015% | +12.03% | 4.27% | +639.10 | #627 | | FY 2022-23 | 584.73 | 0.0161% | −17.50% | 26.81% | 136.87 | 0.0024% | +96.43% | 8.11% | +447.86 | #817 | | FY 2023-24 | 693.71 | 0.0192% | +18.64% | 29.00% | 200.00 | 0.0036% | +46.12% | 12.33% | +493.71 | #715 | | FY 2024-25 | 689.06 | 0.0187% | −0.67% | 27.81% | 183.54 | 0.0030% | −8.23% | 12.04% | +505.52 | #747 | - CAGR (7-year): exports -4.11%/yr, imports -11.32%/yr (consistently Surplus) ## Key trade insights: HSN Code 41079900 export-import analysis ### Export decline: -4.11% CAGR over 7 years India's exports under HSN Code 41079900 have declined at a compound annual rate of -4.11% over 7 fiscal years, falling from ₹886.64 Crore in FY 2018-19 to ₹689.06 Crore in FY 2024-25. ### HSN Code 41079900 ranked #747 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 41079900 ranks #747 out of 12657 HSN codes by total export value. Within Sub-Chapter 4107, it ranks #3 of 6. By trade surplus, it ranks #632 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 41079900 exports The strongest single-year export movement for HSN Code 41079900 was recorded in FY 2021-22, when exports surged by 21.30% over the prior year. ### India maintains a trade surplus of ₹505.52 Crore in HSN Code 41079900 goods In FY 2024-25, India's exports of ₹689.06 Cr exceeded imports of ₹183.54 Cr, resulting in a trade surplus of ₹505.52 Crore — ranking #632 of 12657 by surplus magnitude. ### Import growth of -11.32% CAGR signals stable import dependency for Other | Other, Including Sides| Other India's imports under HSN Code 41079900 have grown at -11.32% CAGR, reaching ₹183.54 Crore in FY 2024-25. ### HSN Code 41079900 contributes 27.81% of Sub-Chapter 4107 exports — ranked #3 Among the 6 HSN codes under Sub-Chapter 4107, HSN Code 41079900 ranks #3 by export value — accounting for 27.81% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.04% share (rank #4). ## 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 (this hsn code) | ₹689 Cr | | #4 | [HSN Code 41079200: Other : Other, including sides: Grain splits](https://busy.in/hsn/hsn-41079200/) | ₹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 |