--- title: "HSN Code for Articles of Furskin and Accessories | Other | HSN 43039090 GST Rate" description: "Find HSN and GST Rates for 43039090 related to Articles of Furskin and Accessories | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-43039090/" --- # HSN Code 43039090: Articles of Furskin and Accessories | Other - [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 | | --- | --- | --- | --- | --- | | Other: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 43039090 ? It includes Articles of Furskin and Accessories | Other ### Can we claim ITC on inputs used to trade Articles of Furskin and Accessories / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Articles of Furskin and Accessories / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Articles of Furskin and Accessories / Other; Nil for exempt items if applicable). ### How much GST applies to Articles of Furskin and Accessories / Other? Under HSN 43039090, Articles of Furskin and Accessories / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Articles of Furskin and Accessories / 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. ### Do e‑way bill and e‑invoice apply for Articles of Furskin and Accessories / 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. ## India's trade performance: HSN Code 43039090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹59 Cr (−38.78% YoY) — 0.0016% of India's total exports - Imports: ₹2 Cr (−8.06% YoY) — 0.0000% of India's total imports - Trade balance: ₹57 Cr (Surplus); surplus rank #2055 of 12657 HSN codes - Share of Sub-Chapter 4303: 98.57% of its exports; import side 73.39% - Rank within Sub-Chapter 4303: #1 of 6 by export value; import-side #1 ### Key metrics - Export CAGR: -3.53% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3399 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +75.07% in FY 2021-22 - Contribution to Sub-Ch. 4303: 98.57% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 43039090 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 | 72.91 | 0.0032% | — | 91.95% | < ₹1 Crore | 0.0000% | — | 75.00% | +72.13 | #2369 | | FY 2019-20 | 83.28 | 0.0038% | +14.22% | 96.30% | < ₹1 Crore | 0.0000% | −74.36% | 95.24% | +83.08 | #2229 | | FY 2020-21 | 100.12 | 0.0047% | +20.22% | 96.46% | < ₹1 Crore | 0.0000% | −20.00% | 66.67% | +99.96 | #2067 | | FY 2021-22 | 175.28 | 0.0056% | +75.07% | 98.77% | < ₹1 Crore | 0.0000% | +6.25% | 43.59% | +175.11 | #1778 | | FY 2022-23 | 115.64 | 0.0032% | −34.03% | 98.23% | < ₹1 Crore | 0.0000% | +94.12% | 50.77% | +115.31 | #2346 | | FY 2023-24 | 95.98 | 0.0027% | −17.00% | 98.94% | 1.86 | 0.0000% | +463.64% | 77.82% | +94.12 | #2638 | | FY 2024-25 | 58.76 | 0.0016% | −38.78% | 98.57% | 1.71 | 0.0000% | −8.06% | 73.39% | +57.05 | #3399 | - CAGR (7-year): exports -3.53%/yr, imports 13.98%/yr (consistently Surplus) ## Key trade insights: HSN Code 43039090 export-import analysis ### Export decline: -3.53% CAGR over 7 years India's exports under HSN Code 43039090 have declined at a compound annual rate of -3.53% over 7 fiscal years, falling from ₹72.91 Crore in FY 2018-19 to ₹58.76 Crore in FY 2024-25. ### HSN Code 43039090 ranked #3399 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 43039090 ranks #3399 out of 12657 HSN codes by total export value. Within Sub-Chapter 4303, it ranks #1 of 6. By trade surplus, it ranks #2055 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 43039090 exports The strongest single-year export movement for HSN Code 43039090 was recorded in FY 2021-22, when exports surged by 75.07% over the prior year. ### India maintains a trade surplus of ₹57.05 Crore in HSN Code 43039090 goods In FY 2024-25, India's exports of ₹58.76 Cr exceeded imports of ₹1.71 Cr, resulting in a trade surplus of ₹57.05 Crore — ranking #2055 of 12657 by surplus magnitude. ### Import growth of 13.98% CAGR signals rising demand for Articles of Furskin and Accessories | Other India's imports under HSN Code 43039090 have grown at 13.98% CAGR, reaching ₹1.71 Crore in FY 2024-25. ### HSN Code 43039090 contributes 98.57% of Sub-Chapter 4303 exports — ranked #1 Among the 6 HSN codes under Sub-Chapter 4303, HSN Code 43039090 ranks #1 by export value — accounting for 98.57% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 73.39% share (rank #1). ## 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 (this hsn code) | ₹59 Cr | | #2 | [HSN Code 43031090: Apparel accessories](https://busy.in/hsn/hsn-43031090/) | < ₹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/) | — |