--- title: "HSN Code for Embroidery: Other textile materials | HSN 58109990 GST Rate" description: "Find HSN and GST Rates for 58109990 related to Embroidery: Other textile materials with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-58109990/" --- # HSN Code 58109990: Embroidery: Other textile materials - [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/) - [Chapter 58: Special Woven Fabrics, Lace & Embroidery](https://busy.in/hsn/chapter-58/) - [Sub-chapter 5810: Embroidery](https://busy.in/hsn/sub-chapter-5810/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other embroidery : Of other textile materials : Other (Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai) | 2.5% | 2.5% | 5% | 0% | | Other embroidery : Of other textile materials : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 58109990 ? It includes Other Fuel/Lubricant Dispensing Pumps ### Does packaging or labelling change the GST for Embroidery: Other textile materials? 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. ### Any common misclassification issue with Embroidery: Other textile materials? 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 Embroidery: Other textile materials? Under HSN 58109990, Embroidery: Other textile materials attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Embroidery: Other textile materials is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Embroidery: Other textile materials; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Embroidery: Other textile materials? 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 Embroidery: Other textile materials? 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 58109990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹267 Cr (+15.65% YoY) — 0.0073% of India's total exports - Imports: ₹17 Cr (+150.87% YoY) — 0.0003% of India's total imports - Trade balance: ₹250 Cr (Surplus); surplus rank #1015 of 12657 HSN codes - Share of Sub-Chapter 5810: 20.69% of its exports; import side 12.67% - Rank within Sub-Chapter 5810: #3 of 10 by export value; import-side #3 ### Key metrics - National export rank: #1558 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +15.65% in FY 2024-25 - Contribution to Sub-Ch. 5810: 20.69% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 58109990 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. 5810 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5810 | 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | 231.23 | 0.0064% | — | 16.93% | 6.90 | 0.0001% | — | 7.23% | +224.33 | #1636 | | FY 2024-25 | 267.41 | 0.0073% | +15.65% | 20.69% | 17.31 | 0.0003% | +150.87% | 12.67% | +250.10 | #1558 | ## Key trade insights: HSN Code 58109990 export-import analysis ### Export snapshot for HSN Code 58109990 India exported ₹267.41 Crore worth of Embroidery: Other textile materials in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 58109990 ranked #1558 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 58109990 ranks #1558 out of 12657 HSN codes by total export value. Within Sub-Chapter 5810, it ranks #3 of 10. By trade surplus, it ranks #1015 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 58109990 exports The strongest single-year export movement for HSN Code 58109990 was recorded in FY 2024-25, when exports surged by 15.65% over the prior year. ### India maintains a trade surplus of ₹250.10 Crore in HSN Code 58109990 goods In FY 2024-25, India's exports of ₹267.41 Cr exceeded imports of ₹17.31 Cr, resulting in a trade surplus of ₹250.10 Crore — ranking #1015 of 12657 by surplus magnitude. ### HSN Code 58109990 contributes 20.69% of Sub-Chapter 5810 exports — ranked #3 Among the 10 HSN codes under Sub-Chapter 5810, HSN Code 58109990 ranks #3 by export value — accounting for 20.69% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.67% share (rank #3). ## Related HSN Codes in Sub-Chapter 5810 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 58109290: Other embroidery : Of man-made fibres : Other](https://busy.in/hsn/hsn-58109290/) | ₹396 Cr | | #2 | [HSN Code 58101000: Embroidery without visible ground](https://busy.in/hsn/hsn-58101000/) | ₹278 Cr | | #3 | HSN Code 58109990: Embroidery: Other textile materials (this hsn code) | ₹267 Cr | | #4 | [HSN Code 58109190: Other embroidery : Of cotton : Other](https://busy.in/hsn/hsn-58109190/) | ₹203 Cr | | #5 | [HSN Code 58109210: Embroidered Badges & Motifs: Manmade Fibres Embroidery](https://busy.in/hsn/hsn-58109210/) | ₹132 Cr | | #6 | [HSN Code 58109910: Lucknow Chikan Craft Embroidery (Other Textile Materials)](https://busy.in/hsn/hsn-58109910/) | ₹12 Cr | | #7 | [HSN Code 58109110: Lucknow Chikan embroidery](https://busy.in/hsn/hsn-58109110/) | ₹3 Cr | | #8 | [HSN Code 58109220: Embroidery of Man-Made Fibres: Lucknow Chikan Craft](https://busy.in/hsn/hsn-58109220/) | < ₹1 Crore | | — | [HSN Code 58109100: Other Textile Material Embroidery](https://busy.in/hsn/hsn-58109100/) | Nil | | — | [HSN Code 58109900: Rubber Impregnated Tyre Cord Fabric](https://busy.in/hsn/hsn-58109900/) | Nil |