--- title: "HSN Code for Imitation leather fabrics of cotton | HSN 59031010 GST Rate" description: "Find HSN and GST Rates for 59031010 related to Imitation leather fabrics of cotton with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-59031010/" --- # HSN Code 59031010: Imitation leather fabrics of cotton - [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/) - [Chapter 59: Impregnated, Coated, Covered or Laminated Textile Fabrics for Industrial Use](https://busy.in/hsn/chapter-59/) - [Sub-chapter 5903: Laminated textile fabrics](https://busy.in/hsn/sub-chapter-5903/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | With polyvinyl chloride : Imitation leather fabrics of cotton | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 59031010 ? It includes With polyurethane : Other ### How much GST applies to Imitation leather fabrics of cotton? Under HSN 59031010, Imitation leather fabrics of cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Imitation leather fabrics of cotton? 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 Imitation leather fabrics of cotton? 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 Imitation leather fabrics of cotton is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Imitation leather fabrics of cotton; Nil for exempt items if applicable). ### Any common misclassification issue with Imitation leather fabrics of cotton? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 59031010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (−40.67% YoY) — 0.0001% of India's total exports - Imports: ₹144 Cr (+20.55% YoY) — 0.0024% of India's total imports - Trade balance: −₹139 Cr (Deficit); surplus rank #11045 of 12657 HSN codes - Share of Sub-Chapter 5903: 0.20% of its exports; import side 4.18% - Rank within Sub-Chapter 5903: #6 of 7 by export value; import-side #4 ### Key metrics - Export CAGR: -9.52% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6587 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +47.96% in FY 2021-22 - Contribution to Sub-Ch. 5903: 0.20% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 59031010 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. 5903 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5903 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 9.33 | 0.0004% | — | 1.00% | 14.52 | 0.0004% | — | 0.49% | −5.19 | #5063 | | FY 2019-20 | 10.02 | 0.0005% | +7.40% | 0.87% | 19.64 | 0.0006% | +35.26% | 0.73% | −9.62 | #5007 | | FY 2020-21 | 6.13 | 0.0003% | −38.82% | 0.35% | 9.56 | 0.0003% | −51.32% | 0.57% | −3.43 | #5681 | | FY 2021-22 | 9.07 | 0.0003% | +47.96% | 0.46% | 24.60 | 0.0005% | +157.32% | 1.01% | −15.53 | #5616 | | FY 2022-23 | 9.49 | 0.0003% | +4.63% | 0.57% | 93.61 | 0.0016% | +280.53% | 2.87% | −84.12 | #5696 | | FY 2023-24 | 8.63 | 0.0002% | −9.06% | 0.39% | 119.58 | 0.0021% | +27.74% | 3.99% | −110.95 | #5912 | | FY 2024-25 | 5.12 | 0.0001% | −40.67% | 0.20% | 144.15 | 0.0024% | +20.55% | 4.18% | −139.03 | #6587 | - CAGR (7-year): exports -9.52%/yr, imports 46.60%/yr (consistently Deficit) ## Key trade insights: HSN Code 59031010 export-import analysis ### Export decline: -9.52% CAGR over 7 years India's exports under HSN Code 59031010 have declined at a compound annual rate of -9.52% over 7 fiscal years, falling from ₹9.33 Crore in FY 2018-19 to ₹5.12 Crore in FY 2024-25. ### HSN Code 59031010 ranked #6587 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 59031010 ranks #6587 out of 12657 HSN codes by total export value. Within Sub-Chapter 5903, it ranks #6 of 7. By trade surplus, it ranks #11045 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 59031010 exports The strongest single-year export movement for HSN Code 59031010 was recorded in FY 2021-22, when exports surged by 47.96% over the prior year. ### India records a trade deficit of ₹139.03 Crore in HSN Code 59031010 goods In FY 2024-25, India's imports of ₹144.15 Cr exceeded exports of ₹5.12 Cr, resulting in a trade deficit of ₹139.03 Crore — ranking #11045 of 12657 by surplus magnitude. ### Import growth of 46.60% CAGR signals rising demand for Imitation leather fabrics of cotton India's imports under HSN Code 59031010 have grown at 46.60% CAGR, reaching ₹144.15 Crore in FY 2024-25. ### HSN Code 59031010 contributes 0.20% of Sub-Chapter 5903 exports — ranked #6 Among the 7 HSN codes under Sub-Chapter 5903, HSN Code 59031010 ranks #6 by export value — accounting for 0.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.18% share (rank #4). ## Related HSN Codes in Sub-Chapter 5903 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 59039090: Other Plastic-Coated Textile Fabrics](https://busy.in/hsn/hsn-59039090/) | ₹1,850 Cr | | #2 | [HSN Code 59031090: With Polyvinyl Chloride \| Other](https://busy.in/hsn/hsn-59031090/) | ₹649 Cr | | #3 | [HSN Code 59032090: With polyurethane : Other](https://busy.in/hsn/hsn-59032090/) | ₹70 Cr | | #4 | [HSN Code 59039010: Other: Of cotton](https://busy.in/hsn/hsn-59039010/) | ₹27 Cr | | #5 | [HSN Code 59039020: Polyethylene laminated jute fabrics](https://busy.in/hsn/hsn-59039020/) | ₹24 Cr | | #6 | HSN Code 59031010: Imitation leather fabrics of cotton (this hsn code) | ₹5 Cr | | #7 | [HSN Code 59032010: Polyurethane imitation leather fabrics](https://busy.in/hsn/hsn-59032010/) | < ₹1 Crore |