--- title: "HSN Code for Sports gloves | HSN 42032110 GST Rate" description: "Find HSN and GST Rates for 42032110 related to Sports gloves with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-42032110/" --- # HSN Code 42032110: Sports gloves - [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 | | --- | --- | --- | --- | --- | | Gloves, mittens and mitts: Specially designed for use in sports: Gloves | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 42032110 ? It includes Sports gloves ### Does packaging or labelling change the GST for Sports gloves? 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. ### Any common misclassification issue with Sports gloves? 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 Sports gloves is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sports gloves; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Sports gloves? 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 Sports gloves? Under HSN 42032110, Sports gloves attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Sports gloves? 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 42032110 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹25 Cr (+2.20% YoY) — 0.0007% of India's total exports - Imports: ₹12 Cr (−4.31% YoY) — 0.0002% of India's total imports - Trade balance: ₹12 Cr (Surplus); surplus rank #3199 of 12657 HSN codes - Share of Sub-Chapter 4203: 0.39% of its exports; import side 8.43% - Rank within Sub-Chapter 4203: #8 of 11 by export value; import-side #3 ### Key metrics - Export CAGR: -7.63% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4588 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +53.14% in FY 2020-21 - Contribution to Sub-Ch. 4203: 0.39% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 42032110 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 | 39.63 | 0.0017% | — | 0.70% | 6.80 | 0.0002% | — | 3.64% | +32.83 | #3206 | | FY 2019-20 | 37.22 | 0.0017% | −6.08% | 0.67% | 5.35 | 0.0002% | −21.32% | 2.96% | +31.87 | #3303 | | FY 2020-21 | 57.00 | 0.0027% | +53.14% | 1.32% | 6.47 | 0.0002% | +20.93% | 5.51% | +50.53 | #2743 | | FY 2021-22 | 58.79 | 0.0019% | +3.14% | 1.11% | 10.67 | 0.0002% | +64.92% | 6.71% | +48.12 | #3144 | | FY 2022-23 | 59.68 | 0.0016% | +1.51% | 1.04% | 14.20 | 0.0002% | +33.08% | 8.25% | +45.48 | #3241 | | FY 2023-24 | 24.08 | 0.0007% | −59.65% | 0.42% | 13.00 | 0.0002% | −8.45% | 7.99% | +11.08 | #4508 | | FY 2024-25 | 24.61 | 0.0007% | +2.20% | 0.39% | 12.44 | 0.0002% | −4.31% | 8.43% | +12.17 | #4588 | - CAGR (7-year): exports -7.63%/yr, imports 10.59%/yr (consistently Surplus) ## Key trade insights: HSN Code 42032110 export-import analysis ### Export decline: -7.63% CAGR over 7 years India's exports under HSN Code 42032110 have declined at a compound annual rate of -7.63% over 7 fiscal years, falling from ₹39.63 Crore in FY 2018-19 to ₹24.61 Crore in FY 2024-25. ### HSN Code 42032110 ranked #4588 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 42032110 ranks #4588 out of 12657 HSN codes by total export value. Within Sub-Chapter 4203, it ranks #8 of 11. By trade surplus, it ranks #3199 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 42032110 exports The strongest single-year export movement for HSN Code 42032110 was recorded in FY 2020-21, when exports surged by 53.14% over the prior year. ### India maintains a trade surplus of ₹12.17 Crore in HSN Code 42032110 goods In FY 2024-25, India's exports of ₹24.61 Cr exceeded imports of ₹12.44 Cr, resulting in a trade surplus of ₹12.17 Crore — ranking #3199 of 12657 by surplus magnitude. ### Import growth of 10.59% CAGR signals rising demand for Sports gloves India's imports under HSN Code 42032110 have grown at 10.59% CAGR, reaching ₹12.44 Crore in FY 2024-25. ### HSN Code 42032110 contributes 0.39% of Sub-Chapter 4203 exports — ranked #8 Among the 11 HSN codes under Sub-Chapter 4203, HSN Code 42032110 ranks #8 by export value — accounting for 0.39% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.43% share (rank #3). ## 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)](https://busy.in/hsn/hsn-42031090/) | ₹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 (this hsn code) | ₹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 |