--- title: "HSN Code for Of viscose rayon: Other | HSN 55041090 GST Rate" description: "Find HSN and GST Rates for 55041090 related to Of viscose rayon: Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-55041090/" --- # HSN Code 55041090: Of viscose rayon: Other - [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/) - [Chapter 55: Man-made staple fibres](https://busy.in/hsn/chapter-55/) - [Sub-chapter 5504: Leather clothing & accessories](https://busy.in/hsn/sub-chapter-5504/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of viscose rayon: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 55041090 ? It includes Other : Polynosic staple fibre ### Does packaging or labelling change the GST for Of viscose rayon: 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 Of viscose rayon: 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. ### Any common misclassification issue with Of viscose rayon: Other? 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 Of viscose rayon: Other? Under HSN 55041090, Of viscose rayon: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Of viscose rayon: Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of viscose rayon: Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 55041090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−98.66% YoY) — 0.0000% of India's total exports - Imports: ₹830 Cr (+35.59% YoY) — 0.0137% of India's total imports - Trade balance: −₹829 Cr (Deficit); surplus rank #12147 of 12657 HSN codes - Share of Sub-Chapter 5504: 0.10% of its exports; import side 62.95% - Rank within Sub-Chapter 5504: #3 of 12 by export value; import-side #1 ### Key metrics - National export rank: #8424 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +2,50,579.17% in FY 2022-23 - Contribution to Sub-Ch. 5504: 0.10% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 55041090 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. 5504 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5504 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.08% | 434.08 | 0.0149% | — | 48.19% | −433.42 | #8010 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −63.64% | 0.02% | 576.59 | 0.0126% | +32.83% | 41.17% | −576.35 | #9083 | | FY 2022-23 | 601.63 | 0.0166% | +2,50,579.17% | 61.76% | 1,764.83 | 0.0307% | +206.08% | 68.93% | −1,163.20 | #797 | | FY 2023-24 | 60.34 | 0.0017% | −89.97% | 5.24% | 612.35 | 0.0109% | −65.30% | 56.32% | −552.01 | #3273 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −98.66% | 0.10% | 830.30 | 0.0137% | +35.59% | 62.95% | −829.49 | #8424 | ## Key trade insights: HSN Code 55041090 export-import analysis ### Export snapshot for HSN Code 55041090 India exported ₹0.81 Crore worth of Of viscose rayon: Other in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 55041090 ranked #8424 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 55041090 ranks #8424 out of 12657 HSN codes by total export value. Within Sub-Chapter 5504, it ranks #3 of 12. By trade surplus, it ranks #12147 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 55041090 exports The strongest single-year export movement for HSN Code 55041090 was recorded in FY 2022-23, when exports surged by 2,50,579.17% over the prior year. ### India records a trade deficit of ₹829.49 Crore in HSN Code 55041090 goods In FY 2024-25, India's imports of ₹830.30 Cr exceeded exports of ₹0.81 Cr, resulting in a trade deficit of ₹829.49 Crore — ranking #12147 of 12657 by surplus magnitude. ### HSN Code 55041090 contributes 0.10% of Sub-Chapter 5504 exports — ranked #3 Among the 12 HSN codes under Sub-Chapter 5504, HSN Code 55041090 ranks #3 by export value — accounting for 0.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 62.95% share (rank #1). ## Related HSN Codes in Sub-Chapter 5504 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 55041019: Viscose rayon: Non-bamboo wood](https://busy.in/hsn/hsn-55041019/) | ₹726 Cr | | #2 | [HSN Code 55041011: Flame Retardant Viscose (Non-Bamboo)](https://busy.in/hsn/hsn-55041011/) | ₹89 Cr | | #3 | HSN Code 55041090: Of viscose rayon: Other (this hsn code) | < ₹1 Crore | | #4 | [HSN Code 55049090: Unprocessed artificial staple fibres \| Other](https://busy.in/hsn/hsn-55049090/) | < ₹1 Crore | | — | [HSN Code 55041000: Obtained from wood other than bamboo](https://busy.in/hsn/hsn-55041000/) | Nil | | — | [HSN Code 55041010: Obtained from bamboo](https://busy.in/hsn/hsn-55041010/) | Nil | | — | [HSN Code 55041020: Other Synthetic Staple Fibres Yarn](https://busy.in/hsn/hsn-55041020/) | Nil | | — | [HSN Code 55041021: Flame Retardant Viscose Rayon Fibre Obtained from Bamboo](https://busy.in/hsn/hsn-55041021/) | Nil | | — | [HSN Code 55041029: Of viscose rayon: Obtained from bamboo : Other](https://busy.in/hsn/hsn-55041029/) | Nil | | — | [HSN Code 55049010: Other \| Acetate Rayon Staple Fibre](https://busy.in/hsn/hsn-55049010/) | Nil |