---
title: "HSN Code for Other: Of cotton | HSN 59039010 GST Rate"
description: "Find HSN and GST Rates for 59039010 related to Other: Of cotton with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-59039010/"
---

# HSN Code 59039010: Other: 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 |
| --- | --- | --- | --- | --- |
| Other: Of cotton | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 59039010 ?

It includes Linoleum

### How should mixed supplies be billed when Other: Of cotton is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other: Of cotton; Nil for exempt items if applicable).

### How much GST applies to Other: Of cotton?

Under HSN 59039010, Other: 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 Other: 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.

### Any common misclassification issue with Other: 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.

### Does packaging or labelling change the GST for Other: Of cotton?

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.

## India's trade performance: HSN Code 59039010 (FY 2024-25)

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

- Exports: ₹27 Cr (−11.53% YoY) — 0.0007% of India's total exports
- Imports: ₹13 Cr (−91.26% YoY) — 0.0002% of India's total imports
- Trade balance: ₹14 Cr (Surplus); surplus rank #3098 of 12657 HSN codes
- Share of Sub-Chapter 5903: 1.03% of its exports; import side 0.38%
- Rank within Sub-Chapter 5903: #4 of 7 by export value; import-side #6

### Key metrics

- Export CAGR: -2.03% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4476 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +36.08% in FY 2021-22
- Contribution to Sub-Ch. 5903: 1.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 59039010

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 | 30.46 | 0.0013% | — | 3.27% | 32.07 | 0.0009% | — | 1.09% | −1.61 | #3556 |
| FY 2019-20 | 26.27 | 0.0012% | −13.76% | 2.28% | 43.34 | 0.0013% | +35.14% | 1.60% | −17.07 | #3767 |
| FY 2020-21 | 17.02 | 0.0008% | −35.21% | 0.98% | 84.83 | 0.0029% | +95.73% | 5.02% | −67.81 | #4418 |
| FY 2021-22 | 23.16 | 0.0007% | +36.08% | 1.17% | 127.81 | 0.0028% | +50.67% | 5.22% | −104.65 | #4403 |
| FY 2022-23 | 25.66 | 0.0007% | +10.79% | 1.53% | 182.17 | 0.0032% | +42.53% | 5.59% | −156.51 | #4364 |
| FY 2023-24 | 30.44 | 0.0008% | +18.63% | 1.36% | 151.14 | 0.0027% | −17.03% | 5.05% | −120.70 | #4219 |
| FY 2024-25 | 26.93 | 0.0007% | −11.53% | 1.03% | 13.21 | 0.0002% | −91.26% | 0.38% | +13.72 | #4476 |

- CAGR (7-year): exports -2.03%/yr, imports -13.74%/yr (consistently Surplus)

## Key trade insights: HSN Code 59039010 export-import analysis

### Export decline: -2.03% CAGR over 7 years

India's exports under HSN Code 59039010 have declined at a compound annual rate of -2.03% over 7 fiscal years, falling from ₹30.46 Crore in FY 2018-19 to ₹26.93 Crore in FY 2024-25.

### HSN Code 59039010 ranked #4476 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 59039010 ranks #4476 out of 12657 HSN codes by total export value. Within Sub-Chapter 5903, it ranks #4 of 7. By trade surplus, it ranks #3098 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 59039010 exports

The strongest single-year export movement for HSN Code 59039010 was recorded in FY 2021-22, when exports surged by 36.08% over the prior year.

### India maintains a trade surplus of ₹13.72 Crore in HSN Code 59039010 goods

In FY 2024-25, India's exports of ₹26.93 Cr exceeded imports of ₹13.21 Cr, resulting in a trade surplus of ₹13.72 Crore — ranking #3098 of 12657 by surplus magnitude.

### Import growth of -13.74% CAGR signals stable import dependency for Other: Of cotton

India's imports under HSN Code 59039010 have grown at -13.74% CAGR, reaching ₹13.21 Crore in FY 2024-25.

### HSN Code 59039010 contributes 1.03% of Sub-Chapter 5903 exports — ranked #4

Among the 7 HSN codes under Sub-Chapter 5903, HSN Code 59039010 ranks #4 by export value — accounting for 1.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.38% share (rank #6).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-59032010/) | < ₹1 Crore |