--- title: "HSN Code for Polyurethane imitation leather fabrics | HSN 59032010 GST Rate" description: "Find HSN and GST Rates for 59032010 related to Polyurethane imitation leather fabrics with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-59032010/" --- # HSN Code 59032010: Polyurethane imitation leather fabrics - [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 polyurethane : Imitation leather fabrics, of cotton | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 59032010 ? It includes Polyethylene laminated jute fabrics ### Does packaging or labelling change the GST for Polyurethane imitation leather fabrics? 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 Polyurethane imitation leather fabrics is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyurethane imitation leather fabrics; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Polyurethane imitation leather fabrics? 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. ### How much GST applies to Polyurethane imitation leather fabrics? Under HSN 59032010, Polyurethane imitation leather fabrics attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Polyurethane imitation leather fabrics? 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 59032010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−35.92% YoY) — 0.0000% of India's total exports - Imports: ₹59 Cr (−7.93% YoY) — 0.0010% of India's total imports - Trade balance: −₹58 Cr (Deficit); surplus rank #10356 of 12657 HSN codes - Share of Sub-Chapter 5903: 0.03% of its exports; import side 1.71% - Rank within Sub-Chapter 5903: #7 of 7 by export value; import-side #5 ### Key metrics - Export CAGR: -3.26% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8335 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +206.00% in FY 2022-23 - Contribution to Sub-Ch. 5903: 0.03% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 59032010 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 | 1.11 | 0.0000% | — | 0.12% | 7.25 | 0.0002% | — | 0.25% | −6.14 | #7526 | | FY 2019-20 | 1.52 | 0.0001% | +36.94% | 0.13% | 12.01 | 0.0004% | +65.66% | 0.44% | −10.49 | #7213 | | FY 2020-21 | 1.25 | 0.0001% | −17.76% | 0.07% | 34.61 | 0.0012% | +188.18% | 2.05% | −33.36 | #7463 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −60.00% | 0.03% | 69.59 | 0.0015% | +101.07% | 2.84% | −69.09 | #8573 | | FY 2022-23 | 1.53 | 0.0000% | +206.00% | 0.09% | 108.33 | 0.0019% | +55.67% | 3.33% | −106.80 | #7716 | | FY 2023-24 | 1.42 | 0.0000% | −7.19% | 0.06% | 64.08 | 0.0011% | −40.85% | 2.14% | −62.66 | #7910 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −35.92% | 0.03% | 59.00 | 0.0010% | −7.93% | 1.71% | −58.09 | #8335 | - CAGR (7-year): exports -3.26%/yr, imports 41.82%/yr (consistently Deficit) ## Key trade insights: HSN Code 59032010 export-import analysis ### Export decline: -3.26% CAGR over 7 years India's exports under HSN Code 59032010 have declined at a compound annual rate of -3.26% over 7 fiscal years, falling from ₹1.11 Crore in FY 2018-19 to ₹0.91 Crore in FY 2024-25. ### HSN Code 59032010 ranked #8335 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 59032010 ranks #8335 out of 12657 HSN codes by total export value. Within Sub-Chapter 5903, it ranks #7 of 7. By trade surplus, it ranks #10356 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 59032010 exports The strongest single-year export movement for HSN Code 59032010 was recorded in FY 2022-23, when exports surged by 206.00% over the prior year. ### India records a trade deficit of ₹58.09 Crore in HSN Code 59032010 goods In FY 2024-25, India's imports of ₹59.00 Cr exceeded exports of ₹0.91 Cr, resulting in a trade deficit of ₹58.09 Crore — ranking #10356 of 12657 by surplus magnitude. ### Import growth of 41.82% CAGR signals rising demand for Polyurethane imitation leather fabrics India's imports under HSN Code 59032010 have grown at 41.82% CAGR, reaching ₹59.00 Crore in FY 2024-25. ### HSN Code 59032010 contributes 0.03% of Sub-Chapter 5903 exports — ranked #7 Among the 7 HSN codes under Sub-Chapter 5903, HSN Code 59032010 ranks #7 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.71% share (rank #5). ## 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](https://busy.in/hsn/hsn-59031010/) | ₹5 Cr | | #7 | HSN Code 59032010: Polyurethane imitation leather fabrics (this hsn code) | < ₹1 Crore |