--- title: "HSN Code for Mats, matting, screens, vegetable | HSN 46012900 GST Rate" description: "Find HSN and GST Rates for 46012900 related to Mats, matting, screens, vegetable with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-46012900/" --- # HSN Code 46012900: Mats, matting, screens, vegetable - [Section 09: Guide to HSN Section 09](https://busy.in/hsn/section-09/) - [Chapter 46: Manufactures of Straw, Plaiting Materials and Basketware](https://busy.in/hsn/chapter-46/) - [Sub-chapter 4601: Plaits, Products Of Plaiting Materials](https://busy.in/hsn/sub-chapter-4601/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Mats, matting and screens of vegetable materials : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 46012900 ? It includes Mats and screens of vegetable materials, bamboo ### Does packaging or labelling change the GST for Mats, matting, screens, vegetable? 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. ### How should mixed supplies be billed when Mats, matting, screens, vegetable is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Mats, matting, screens, vegetable; Nil for exempt items if applicable). ### Any common misclassification issue with Mats, matting, screens, vegetable? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Mats, matting, screens, vegetable? 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 Mats, matting, screens, vegetable? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 46012900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (−14.31% YoY) — 0.0001% of India's total exports - Imports: < ₹1 Crore (−11.27% YoY) — 0.0000% of India's total imports - Trade balance: ₹4 Cr (Surplus); surplus rank #3793 of 12657 HSN codes - Share of Sub-Chapter 4601: 1.41% of its exports; import side 1.37% - Rank within Sub-Chapter 4601: #2 of 11 by export value; import-side #5 ### Key metrics - Export CAGR: -5.93% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6603 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +125.00% in FY 2022-23 - Contribution to Sub-Ch. 4601: 1.41% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 46012900 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. 4601 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4601 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 7.26 | 0.0003% | — | 4.22% | 1.87 | 0.0001% | — | 24.70% | +5.39 | #5396 | | FY 2019-20 | 2.17 | 0.0001% | −70.11% | 1.08% | 1.71 | 0.0001% | −8.56% | 14.47% | +0.46 | #6841 | | FY 2020-21 | 2.29 | 0.0001% | +5.53% | 1.04% | < ₹1 Crore | 0.0000% | −52.05% | 6.83% | +1.47 | #6823 | | FY 2021-22 | 3.36 | 0.0001% | +46.72% | 0.86% | < ₹1 Crore | 0.0000% | −70.73% | 1.12% | +3.12 | #6794 | | FY 2022-23 | 7.56 | 0.0002% | +125.00% | 2.29% | 1.64 | 0.0000% | +583.33% | 5.20% | +5.92 | #5989 | | FY 2023-24 | 5.87 | 0.0002% | −22.35% | 1.83% | < ₹1 Crore | 0.0000% | −56.71% | 1.74% | +5.16 | #6385 | | FY 2024-25 | 5.03 | 0.0001% | −14.31% | 1.41% | < ₹1 Crore | 0.0000% | −11.27% | 1.37% | +4.40 | #6603 | - CAGR (7-year): exports -5.93%/yr, imports -16.58%/yr (consistently Surplus) ## Key trade insights: HSN Code 46012900 export-import analysis ### Export decline: -5.93% CAGR over 7 years India's exports under HSN Code 46012900 have declined at a compound annual rate of -5.93% over 7 fiscal years, falling from ₹7.26 Crore in FY 2018-19 to ₹5.03 Crore in FY 2024-25. ### HSN Code 46012900 ranked #6603 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 46012900 ranks #6603 out of 12657 HSN codes by total export value. Within Sub-Chapter 4601, it ranks #2 of 11. By trade surplus, it ranks #3793 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 46012900 exports The strongest single-year export movement for HSN Code 46012900 was recorded in FY 2022-23, when exports surged by 125.00% over the prior year. ### India maintains a trade surplus of ₹4.40 Crore in HSN Code 46012900 goods In FY 2024-25, India's exports of ₹5.03 Cr exceeded imports of ₹0.63 Cr, resulting in a trade surplus of ₹4.40 Crore — ranking #3793 of 12657 by surplus magnitude. ### Import growth of -16.58% CAGR signals stable import dependency for Mats, matting, screens, vegetable India's imports under HSN Code 46012900 have grown at -16.58% CAGR, reaching ₹0.63 Crore in FY 2024-25. ### HSN Code 46012900 contributes 1.41% of Sub-Chapter 4601 exports — ranked #2 Among the 11 HSN codes under Sub-Chapter 4601, HSN Code 46012900 ranks #2 by export value — accounting for 1.41% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.37% share (rank #5). ## Related HSN Codes in Sub-Chapter 4601 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 46019900: Mats & screens of vegetable materials](https://busy.in/hsn/hsn-46019900/) | ₹350 Cr | | #2 | HSN Code 46012900: Mats, matting, screens, vegetable (this hsn code) | ₹5 Cr | | #3 | [HSN Code 46012100: Mats and screens of vegetable materials, bamboo](https://busy.in/hsn/hsn-46012100/) | ₹1 Cr | | #4 | [HSN Code 46019400: Vegetable Material Mats, Matting & Screens: Other](https://busy.in/hsn/hsn-46019400/) | ₹1 Cr | | #5 | [HSN Code 46019300: Mats and screens of vegetable materials, rattan](https://busy.in/hsn/hsn-46019300/) | < ₹1 Crore | | #6 | [HSN Code 46012200: Mats and screens of vegetable materials, rattan](https://busy.in/hsn/hsn-46012200/) | < ₹1 Crore | | #7 | [HSN Code 46019200: Mats and screens of vegetable materials, bamboo](https://busy.in/hsn/hsn-46019200/) | < ₹1 Crore | | — | [HSN Code 46012010: Vegetable Material Mats Matting](https://busy.in/hsn/hsn-46012010/) | — | | — | [HSN Code 46012020: Other Vegetable Material Mats Matting Screens](https://busy.in/hsn/hsn-46012020/) | — | | — | [HSN Code 46012090: Vegetable Plaiting Materials](https://busy.in/hsn/hsn-46012090/) | — |