---
title: "HSN Code for Less than 85% flax | HSN 53092990 GST Rate"
description: "Find HSN and GST Rates for 53092990 related to Less than 85% flax with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-53092990/"
---

# HSN Code 53092990: Less than 85% flax

- [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/)
- [Chapter 53: Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn](https://busy.in/hsn/chapter-53/)
- [Sub-chapter 5309: Woven Fabrics Of Flax](https://busy.in/hsn/sub-chapter-5309/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Containing less than 85% by weight of flax : Other : Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 53092990 ?

It includes Jute sacking fabrics, unbleached

### How should mixed supplies be billed when Less than 85% flax is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Less than 85% flax; Nil for exempt items if applicable).

### How much GST applies to Less than 85% flax?

Under HSN 53092990, Less than 85% flax attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Less than 85% flax?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Less than 85% flax?

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.

### Can we claim ITC on inputs used to trade Less than 85% flax?

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 53092990 (FY 2024-25)

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

- Exports: ₹70 Cr (+55.02% YoY) — 0.0019% of India's total exports
- Imports: ₹99 Cr (+29.35% YoY) — 0.0016% of India's total imports
- Trade balance: −₹29 Cr (Deficit); surplus rank #9817 of 12657 HSN codes
- Share of Sub-Chapter 5309: 10.04% of its exports; import side 18.12%
- Rank within Sub-Chapter 5309: #3 of 10 by export value; import-side #4

### Key metrics

- Export CAGR: 17.05% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3144 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +55.02% in FY 2024-25
- Contribution to Sub-Ch. 5309: 10.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 53092990

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. 5309 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5309 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 27.31 | 0.0012% | — | 8.22% | 49.30 | 0.0014% | — | 23.73% | −21.99 | #3689 |
| FY 2019-20 | 24.79 | 0.0011% | −9.23% | 7.44% | 64.37 | 0.0019% | +30.57% | 23.43% | −39.58 | #3833 |
| FY 2020-21 | 28.47 | 0.0013% | +14.84% | 11.69% | 21.89 | 0.0008% | −65.99% | 12.89% | +6.58 | #3730 |
| FY 2021-22 | 38.79 | 0.0012% | +36.25% | 10.29% | 52.37 | 0.0011% | +139.24% | 21.24% | −13.58 | #3722 |
| FY 2022-23 | 38.30 | 0.0011% | −1.26% | 8.59% | 41.97 | 0.0007% | −19.86% | 11.84% | −3.67 | #3833 |
| FY 2023-24 | 45.31 | 0.0013% | +18.30% | 9.29% | 76.77 | 0.0014% | +82.92% | 14.01% | −31.46 | #3679 |
| FY 2024-25 | 70.24 | 0.0019% | +55.02% | 10.04% | 99.30 | 0.0016% | +29.35% | 18.12% | −29.06 | #3144 |

- CAGR (7-year): exports 17.05%/yr, imports 12.38%/yr (consistently Deficit)

## Key trade insights: HSN Code 53092990 export-import analysis

### Consistent export growth: 17.05% CAGR over 7 years

India's exports under HSN Code 53092990 have grown at a compound annual rate of 17.05% over 7 fiscal years, rising from ₹27.31 Crore in FY 2018-19 to ₹70.24 Crore in FY 2024-25.

### HSN Code 53092990 ranked #3144 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 53092990 ranks #3144 out of 12657 HSN codes by total export value. Within Sub-Chapter 5309, it ranks #3 of 10. By trade surplus, it ranks #9817 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 53092990 exports

The strongest single-year export movement for HSN Code 53092990 was recorded in FY 2024-25, when exports surged by 55.02% over the prior year.

### India records a trade deficit of ₹29.06 Crore in HSN Code 53092990 goods

In FY 2024-25, India's imports of ₹99.30 Cr exceeded exports of ₹70.24 Cr, resulting in a trade deficit of ₹29.06 Crore — ranking #9817 of 12657 by surplus magnitude.

### Import growth of 12.38% CAGR signals rising demand for Less than 85% flax

India's imports under HSN Code 53092990 have grown at 12.38% CAGR, reaching ₹99.30 Crore in FY 2024-25.

### HSN Code 53092990 contributes 10.04% of Sub-Chapter 5309 exports — ranked #3

Among the 10 HSN codes under Sub-Chapter 5309, HSN Code 53092990 ranks #3 by export value — accounting for 10.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 18.12% share (rank #4).

## Related HSN Codes in Sub-Chapter 5309

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 53091910: Dyed flax weighing 85% or more](https://busy.in/hsn/hsn-53091910/) | ₹340 Cr |
| #2 | [HSN Code 53092910: Dyed flax, less than 85%](https://busy.in/hsn/hsn-53092910/) | ₹124 Cr |
| #3 | HSN Code 53092990: Less than 85% flax (this hsn code) | ₹70 Cr |
| #4 | [HSN Code 53091990: Flax fabrics, >85% weight](https://busy.in/hsn/hsn-53091990/) | ₹53 Cr |
| #5 | [HSN Code 53091110: Flax, unbleached](https://busy.in/hsn/hsn-53091110/) | ₹43 Cr |
| #6 | [HSN Code 53091120: Flax, bleached](https://busy.in/hsn/hsn-53091120/) | ₹34 Cr |
| #7 | [HSN Code 53092110: Unbleached Flax Fibre (<85%)](https://busy.in/hsn/hsn-53092110/) | ₹25 Cr |
| #8 | [HSN Code 53092920: Printed flax fabrics](https://busy.in/hsn/hsn-53092920/) | ₹5 Cr |
| #9 | [HSN Code 53092120: Flax Fabrics: Bleached or Unbleached Containing <85% Flax](https://busy.in/hsn/hsn-53092120/) | ₹4 Cr |
| #10 | [HSN Code 53091920: 85% or more flax: Printed](https://busy.in/hsn/hsn-53091920/) | ₹2 Cr |