--- title: "HSN Code for Apparel (Other) | HSN 42031090 GST Rate" description: "Find HSN and GST Rates for 42031090 related to Apparel (Other) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-42031090/" --- # HSN Code 42031090: Apparel (Other) - [Section 08: Guide to HSN Section 08](https://busy.in/hsn/section-08/) - [Chapter 42: Articles of Leather; Saddlery and Harness; Travel Goods; Handbags](https://busy.in/hsn/chapter-42/) - [Sub-chapter 4203: Processed synthetic fibres](https://busy.in/hsn/sub-chapter-4203/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Articles of apparel: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 42031090 ? It includes Apparel (Other) ### Can we claim ITC on inputs used to trade Apparel (Other)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Apparel (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. ### Does packaging or labelling change the GST for Apparel (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 Apparel (Other)? Under HSN 42031090, Apparel (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Apparel (Other) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Apparel (Other); Nil for exempt items if applicable). ### Any common misclassification issue with Apparel (Other)? 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 42031090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹803 Cr (−1.96% YoY) — 0.0218% of India's total exports - Imports: ₹10 Cr (+22.86% YoY) — 0.0002% of India's total imports - Trade balance: ₹793 Cr (Surplus); surplus rank #430 of 12657 HSN codes - Share of Sub-Chapter 4203: 12.63% of its exports; import side 6.52% - Rank within Sub-Chapter 4203: #4 of 11 by export value; import-side #4 ### Key metrics - Export CAGR: 6.15% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #638 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +26.38% in FY 2021-22 - Contribution to Sub-Ch. 4203: 12.63% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 42031090 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. 4203 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4203 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 561.03 | 0.0246% | — | 9.86% | 8.19 | 0.0002% | — | 4.38% | +552.84 | #583 | | FY 2019-20 | 637.35 | 0.0290% | +13.60% | 11.52% | 5.23 | 0.0002% | −36.14% | 2.89% | +632.12 | #518 | | FY 2020-21 | 480.74 | 0.0224% | −24.57% | 11.14% | 2.87 | 0.0001% | −45.12% | 2.44% | +477.87 | #705 | | FY 2021-22 | 607.56 | 0.0194% | +26.38% | 11.50% | 6.49 | 0.0001% | +126.13% | 4.08% | +601.07 | #724 | | FY 2022-23 | 755.23 | 0.0209% | +24.31% | 13.19% | 5.38 | 0.0001% | −17.10% | 3.12% | +749.85 | #641 | | FY 2023-24 | 818.71 | 0.0226% | +8.41% | 14.22% | 7.83 | 0.0001% | +45.54% | 4.81% | +810.88 | #609 | | FY 2024-25 | 802.63 | 0.0218% | −1.96% | 12.63% | 9.62 | 0.0002% | +22.86% | 6.52% | +793.01 | #638 | - CAGR (7-year): exports 6.15%/yr, imports 2.72%/yr (consistently Surplus) ## Key trade insights: HSN Code 42031090 export-import analysis ### Consistent export growth: 6.15% CAGR over 7 years India's exports under HSN Code 42031090 have grown at a compound annual rate of 6.15% over 7 fiscal years, rising from ₹561.03 Crore in FY 2018-19 to ₹802.63 Crore in FY 2024-25. ### HSN Code 42031090 ranked #638 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 42031090 ranks #638 out of 12657 HSN codes by total export value. Within Sub-Chapter 4203, it ranks #4 of 11. By trade surplus, it ranks #430 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 42031090 exports The strongest single-year export movement for HSN Code 42031090 was recorded in FY 2021-22, when exports surged by 26.38% over the prior year. ### India maintains a trade surplus of ₹793.01 Crore in HSN Code 42031090 goods In FY 2024-25, India's exports of ₹802.63 Cr exceeded imports of ₹9.62 Cr, resulting in a trade surplus of ₹793.01 Crore — ranking #430 of 12657 by surplus magnitude. ### Import growth of 2.72% CAGR signals stable import dependency for Apparel (Other) India's imports under HSN Code 42031090 have grown at 2.72% CAGR, reaching ₹9.62 Crore in FY 2024-25. ### HSN Code 42031090 contributes 12.63% of Sub-Chapter 4203 exports — ranked #4 Among the 11 HSN codes under Sub-Chapter 4203, HSN Code 42031090 ranks #4 by export value — accounting for 12.63% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.52% share (rank #4). ## Related HSN Codes in Sub-Chapter 4203 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 42031010: Jackets & Jerseys](https://busy.in/hsn/hsn-42031010/) | ₹2,186 Cr | | #2 | [HSN Code 42032910: Industrial gloves](https://busy.in/hsn/hsn-42032910/) | ₹1,835 Cr | | #3 | [HSN Code 42033000: Belts and Bandoliers](https://busy.in/hsn/hsn-42033000/) | ₹1,343 Cr | | #4 | HSN Code 42031090: Apparel (Other) (this hsn code) | ₹803 Cr | | #5 | [HSN Code 42032920: Other gloves](https://busy.in/hsn/hsn-42032920/) | ₹63 Cr | | #6 | [HSN Code 42034090: Other Clothing Accessories \| Other](https://busy.in/hsn/hsn-42034090/) | ₹60 Cr | | #7 | [HSN Code 42034010: Other Clothing Accessories \| Aprons](https://busy.in/hsn/hsn-42034010/) | ₹38 Cr | | #8 | [HSN Code 42032110: Sports gloves](https://busy.in/hsn/hsn-42032110/) | ₹25 Cr | | #9 | [HSN Code 42032930: Mittens and mitts](https://busy.in/hsn/hsn-42032930/) | < ₹1 Crore | | #10 | [HSN Code 42032120: Sports mittens and mitts](https://busy.in/hsn/hsn-42032120/) | < ₹1 Crore |