--- title: "HSN Code for Mittens and mitts | HSN 42032930 GST Rate" description: "Find HSN and GST Rates for 42032930 related to Mittens and mitts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-42032930/" --- # HSN Code 42032930: Mittens and mitts - [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: Other : Mittens and mitts | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 42032930 ? It includes Mittens and mitts ### Can we claim ITC on inputs used to trade Mittens and mitts? 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 Mittens and mitts? 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 Mittens and mitts? 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 Mittens and mitts? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Mittens and mitts? Under HSN 42032930, Mittens and mitts attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 42032930 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+10.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−50.00% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5048 of 12657 HSN codes - Share of Sub-Chapter 4203: 0.01% of its exports; import side 0.07% - Rank within Sub-Chapter 4203: #9 of 11 by export value; import-side #9 ### Key metrics - Export CAGR: 16.80% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9144 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +130.77% in FY 2019-20 - Contribution to Sub-Ch. 4203: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 42032930 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 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.06% | +0.01 | #9066 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +130.77% | 0.01% | < ₹1 Crore | 0.0000% | +58.33% | 0.11% | +0.11 | #8565 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −46.67% | 0.00% | < ₹1 Crore | 0.0000% | −52.63% | 0.08% | +0.07 | #9006 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −31.25% | 0.00% | < ₹1 Crore | 0.0000% | +666.67% | 0.43% | −0.58 | #9497 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +127.27% | 0.00% | 1.58 | 0.0000% | +128.99% | 0.92% | −1.33 | #9146 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +20.00% | 0.01% | < ₹1 Crore | 0.0000% | −87.34% | 0.12% | +0.10 | #9181 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +10.00% | 0.01% | < ₹1 Crore | 0.0000% | −50.00% | 0.07% | +0.23 | #9144 | - CAGR (7-year): exports 16.80%/yr, imports -2.99%/yr (consistently Surplus) ## Key trade insights: HSN Code 42032930 export-import analysis ### Consistent export growth: 16.80% CAGR over 7 years India's exports under HSN Code 42032930 have grown at a compound annual rate of 16.80% over 7 fiscal years, rising from ₹0.13 Crore in FY 2018-19 to ₹0.33 Crore in FY 2024-25. ### HSN Code 42032930 ranked #9144 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 42032930 ranks #9144 out of 12657 HSN codes by total export value. Within Sub-Chapter 4203, it ranks #9 of 11. By trade surplus, it ranks #5048 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 42032930 exports The strongest single-year export movement for HSN Code 42032930 was recorded in FY 2019-20, when exports surged by 130.77% over the prior year. ### India maintains a trade surplus of ₹0.23 Crore in HSN Code 42032930 goods In FY 2024-25, India's exports of ₹0.33 Cr exceeded imports of ₹0.10 Cr, resulting in a trade surplus of ₹0.23 Crore — ranking #5048 of 12657 by surplus magnitude. ### Import growth of -2.99% CAGR signals stable import dependency for Mittens and mitts India's imports under HSN Code 42032930 have grown at -2.99% CAGR, reaching ₹0.10 Crore in FY 2024-25. ### HSN Code 42032930 contributes 0.01% of Sub-Chapter 4203 exports — ranked #9 Among the 11 HSN codes under Sub-Chapter 4203, HSN Code 42032930 ranks #9 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.07% share (rank #9). ## 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](https://busy.in/hsn/hsn-42032110/) | ₹25 Cr | | #9 | HSN Code 42032930: Mittens and mitts (this hsn code) | < ₹1 Crore | | #10 | [HSN Code 42032120: Sports mittens and mitts](https://busy.in/hsn/hsn-42032120/) | < ₹1 Crore |