---
title: "HSN Code for Pine Saw/Veneer Logs | HSN 43021930 GST Rate"
description: "Find HSN and GST Rates for 43021930 related to Pine Saw/Veneer Logs with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-43021930/"
---

# HSN Code 43021930: Pine Saw/Veneer Logs

- [Section 08: Guide to HSN Section 08](https://busy.in/hsn/section-08/)
- [Chapter 43: Furskins and Artificial Fur; Manufactures Thereof](https://busy.in/hsn/chapter-43/)
- [Sub-chapter 4302: Tanned furskins, unassembled](https://busy.in/hsn/sub-chapter-4302/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Whole skins, with or without head, tail or paws, not assembled: Other: Goat (Common) and kid skins with hair on, tanned or dressed | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 43021930 ?

It includes Pine Saw/Veneer Logs

### Can we claim ITC on inputs used to trade Pine Saw/Veneer Logs?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Pine Saw/Veneer Logs?

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 Pine Saw/Veneer Logs?

Under HSN 43021930, Pine Saw/Veneer Logs attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Pine Saw/Veneer Logs is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Pine Saw/Veneer Logs; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Pine Saw/Veneer Logs?

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 43021930 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (+64.81% YoY) — 0.0000% of India's total exports
- Imports: ₹23 Cr (−4.48% YoY) — 0.0004% of India's total imports
- Trade balance: −₹22 Cr (Deficit); surplus rank #9618 of 12657 HSN codes
- Share of Sub-Chapter 4302: 89.90% of its exports; import side 55.01%
- Rank within Sub-Chapter 4302: #1 of 9 by export value; import-side #1

### Key metrics

- Export CAGR: 46.51% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8357 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +320.00% in FY 2022-23
- Contribution to Sub-Ch. 4302: 89.90% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 43021930

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. 4302 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4302 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 1.69% | 10.06 | 0.0003% | — | 24.82% | −9.97 | #9231 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −33.33% | 2.40% | 20.02 | 0.0006% | +99.01% | 52.87% | −19.96 | #9399 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +33.33% | 15.69% | 15.15 | 0.0005% | −24.33% | 58.02% | −15.07 | #9338 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +25.00% | 35.71% | 15.77 | 0.0003% | +4.09% | 48.94% | −15.67 | #9543 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +320.00% | 76.36% | 23.60 | 0.0004% | +49.65% | 65.14% | −23.18 | #8817 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +28.57% | 58.70% | 24.10 | 0.0004% | +2.12% | 59.10% | −23.56 | #8736 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +64.81% | 89.90% | 23.02 | 0.0004% | −4.48% | 55.01% | −22.13 | #8357 |

- CAGR (7-year): exports 46.51%/yr, imports 14.79%/yr (consistently Deficit)

## Key trade insights: HSN Code 43021930 export-import analysis

### Consistent export growth: 46.51% CAGR over 7 years

India's exports under HSN Code 43021930 have grown at a compound annual rate of 46.51% over 7 fiscal years, rising from ₹0.09 Crore in FY 2018-19 to ₹0.89 Crore in FY 2024-25.

### HSN Code 43021930 ranked #8357 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 43021930 ranks #8357 out of 12657 HSN codes by total export value. Within Sub-Chapter 4302, it ranks #1 of 9. By trade surplus, it ranks #9618 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 43021930 exports

The strongest single-year export movement for HSN Code 43021930 was recorded in FY 2022-23, when exports surged by 320.00% over the prior year.

### India records a trade deficit of ₹22.13 Crore in HSN Code 43021930 goods

In FY 2024-25, India's imports of ₹23.02 Cr exceeded exports of ₹0.89 Cr, resulting in a trade deficit of ₹22.13 Crore — ranking #9618 of 12657 by surplus magnitude.

### Import growth of 14.79% CAGR signals rising demand for Pine Saw/Veneer Logs

India's imports under HSN Code 43021930 have grown at 14.79% CAGR, reaching ₹23.02 Crore in FY 2024-25.

### HSN Code 43021930 contributes 89.90% of Sub-Chapter 4302 exports — ranked #1

Among the 9 HSN codes under Sub-Chapter 4302, HSN Code 43021930 ranks #1 by export value — accounting for 89.90% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 55.01% share (rank #1).

## Related HSN Codes in Sub-Chapter 4302

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 43021930: Pine Saw/Veneer Logs (this hsn code) | < ₹1 Crore |
| #2 | [HSN Code 43021910: Goat/Kid Skins (Tanned/Dressed, Hair On)](https://busy.in/hsn/hsn-43021910/) | < ₹1 Crore |
| #3 | [HSN Code 43021920: Tanned/dressed bovine/equine hides (hair on): BoviEqui Fur](https://busy.in/hsn/hsn-43021920/) | < ₹1 Crore |
| #3 | [HSN Code 43021990: Tanned/dressed other animal hides (hair on): ExoFur Hide](https://busy.in/hsn/hsn-43021990/) | < ₹1 Crore |
| — | [HSN Code 43021100: Whole Mink Skins, Unassembled, With or Without Appendages](https://busy.in/hsn/hsn-43021100/) | Nil |
| — | [HSN Code 43022000: Animal cuttings: Heads, tails, paws](https://busy.in/hsn/hsn-43022000/) | Nil |
| — | [HSN Code 43023000: Whole skins and cuttings, assembled](https://busy.in/hsn/hsn-43023000/) | Nil |
| — | [HSN Code 43021300: Fuel Wood Logs](https://busy.in/hsn/hsn-43021300/) | — |
| — | [HSN Code 43021940: Tiger-Cat Skins (Non-Assembled)](https://busy.in/hsn/hsn-43021940/) | — |