--- title: "HSN Code for Apparel accessories | HSN 43031090 GST Rate" description: "Find HSN and GST Rates for 43031090 related to Apparel accessories with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-43031090/" --- # HSN Code 43031090: Apparel accessories - [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 4303: Fur apparel and accessories](https://busy.in/hsn/sub-chapter-4303/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Articles of apparel and clothing accessories: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 43031090 ? It includes Apparel accessories ### Any common misclassification issue with Apparel accessories? 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 Apparel accessories? Under HSN 43031090, Apparel accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Apparel accessories is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Apparel accessories; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Apparel accessories? 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. ### Can we claim ITC on inputs used to trade Apparel accessories? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Apparel accessories? 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. ## India's trade performance: HSN Code 43031090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+12.12% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (+16.98% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5210 of 12657 HSN codes - Share of Sub-Chapter 4303: 1.24% of its exports; import side 26.61% - Rank within Sub-Chapter 4303: #2 of 6 by export value; import-side #2 ### Key metrics - Export CAGR: -28.97% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8501 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +12.97% in FY 2020-21 - Contribution to Sub-Ch. 4303: 1.24% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 43031090 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. 4303 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4303 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 5.76 | 0.0003% | — | 7.26% | < ₹1 Crore | 0.0000% | — | 24.04% | +5.51 | #5688 | | FY 2019-20 | 2.93 | 0.0001% | −49.13% | 3.39% | < ₹1 Crore | 0.0000% | −96.00% | 4.76% | +2.92 | #6492 | | FY 2020-21 | 3.31 | 0.0002% | +12.97% | 3.19% | < ₹1 Crore | 0.0000% | +700.00% | 33.33% | +3.23 | #6440 | | FY 2021-22 | 1.94 | 0.0001% | −41.39% | 1.09% | < ₹1 Crore | 0.0000% | +62.50% | 33.33% | +1.81 | #7344 | | FY 2022-23 | 2.05 | 0.0001% | +5.67% | 1.74% | < ₹1 Crore | 0.0000% | +146.15% | 49.23% | +1.73 | #7411 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −67.80% | 0.68% | < ₹1 Crore | 0.0000% | +65.63% | 22.18% | +0.13 | #8586 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +12.12% | 1.24% | < ₹1 Crore | 0.0000% | +16.98% | 26.61% | +0.12 | #8501 | - CAGR (7-year): exports -28.97%/yr, imports 16.34%/yr (consistently Surplus) ## Key trade insights: HSN Code 43031090 export-import analysis ### Export decline: -28.97% CAGR over 7 years India's exports under HSN Code 43031090 have declined at a compound annual rate of -28.97% over 7 fiscal years, falling from ₹5.76 Crore in FY 2018-19 to ₹0.74 Crore in FY 2024-25. ### HSN Code 43031090 ranked #8501 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 43031090 ranks #8501 out of 12657 HSN codes by total export value. Within Sub-Chapter 4303, it ranks #2 of 6. By trade surplus, it ranks #5210 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 43031090 exports The strongest single-year export movement for HSN Code 43031090 was recorded in FY 2020-21, when exports surged by 12.97% over the prior year. ### India maintains a trade surplus of ₹0.12 Crore in HSN Code 43031090 goods In FY 2024-25, India's exports of ₹0.74 Cr exceeded imports of ₹0.62 Cr, resulting in a trade surplus of ₹0.12 Crore — ranking #5210 of 12657 by surplus magnitude. ### Import growth of 16.34% CAGR signals rising demand for Apparel accessories India's imports under HSN Code 43031090 have grown at 16.34% CAGR, reaching ₹0.62 Crore in FY 2024-25. ### HSN Code 43031090 contributes 1.24% of Sub-Chapter 4303 exports — ranked #2 Among the 6 HSN codes under Sub-Chapter 4303, HSN Code 43031090 ranks #2 by export value — accounting for 1.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 26.61% share (rank #2). ## Related HSN Codes in Sub-Chapter 4303 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 43039090: Articles of Furskin and Accessories \| Other](https://busy.in/hsn/hsn-43039090/) | ₹59 Cr | | #2 | HSN Code 43031090: Apparel accessories (this hsn code) | < ₹1 Crore | | #3 | [HSN Code 43031010: Wild Animal Apparel (Protected)](https://busy.in/hsn/hsn-43031010/) | < ₹1 Crore | | — | [HSN Code 43031020: CITES-Covered Animal Accessories](https://busy.in/hsn/hsn-43031020/) | Nil | | — | [HSN Code 43039010: Wild Animal Products Under Wildlife Protection Act, 1972](https://busy.in/hsn/hsn-43039010/) | Nil | | — | [HSN Code 43039020: CITES Animal Products](https://busy.in/hsn/hsn-43039020/) | — |