--- title: "HSN Code for Oil/Drying Oil Impregnated Cotton Fabrics | HSN 59070091 GST Rate" description: "Find HSN and GST Rates for 59070091 related to Oil/Drying Oil Impregnated Cotton Fabrics with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-59070091/" --- # HSN Code 59070091: Oil/Drying Oil Impregnated Cotton 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 5907: Impregnated Textile Fabrics](https://busy.in/hsn/sub-chapter-5907/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Cotton fabrics coated or impregnated with oil or preparations with basis of drying oil | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 59070091 ? It includes Impregnated or coated textile fabrics | Other ### Do e‑way bill and e‑invoice apply for Oil/Drying Oil Impregnated Cotton 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. ### Can we claim ITC on inputs used to trade Oil/Drying Oil Impregnated Cotton Fabrics? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Oil/Drying Oil Impregnated Cotton Fabrics? 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 Oil/Drying Oil Impregnated Cotton Fabrics? Under HSN 59070091, Oil/Drying Oil Impregnated Cotton Fabrics attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Oil/Drying Oil Impregnated Cotton 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. ## India's trade performance: HSN Code 59070091 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−71.64% YoY) — 0.0000% of India's total exports - Imports: ₹1 Cr (+294.29% YoY) — 0.0000% of India's total imports - Trade balance: −₹1 Cr (Deficit); surplus rank #7981 of 12657 HSN codes - Share of Sub-Chapter 5907: 0.42% of its exports; import side 0.80% - Rank within Sub-Chapter 5907: #6 of 7 by export value; import-side #4 ### Key metrics - Export CAGR: -22.55% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9447 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +184.09% in FY 2019-20 - Contribution to Sub-Ch. 5907: 0.42% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 59070091 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. 5907 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5907 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 3.74% | < ₹1 Crore | 0.0000% | — | 0.01% | +0.86 | #7740 | | FY 2019-20 | 2.50 | 0.0001% | +184.09% | 3.58% | < ₹1 Crore | 0.0000% | +300.00% | 0.06% | +2.42 | #6694 | | FY 2020-21 | 3.18 | 0.0001% | +27.20% | 3.38% | < ₹1 Crore | 0.0000% | +400.00% | 0.47% | +2.78 | #6492 | | FY 2021-22 | 2.87 | 0.0001% | −9.75% | 1.81% | < ₹1 Crore | 0.0000% | −77.50% | 0.07% | +2.78 | #6939 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −83.28% | 0.28% | 1.18 | 0.0000% | +1,211.11% | 0.72% | −0.70 | #8713 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +39.58% | 0.92% | < ₹1 Crore | 0.0000% | −70.34% | 0.23% | +0.32 | #8575 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −71.64% | 0.42% | 1.38 | 0.0000% | +294.29% | 0.80% | −1.19 | #9447 | - CAGR (7-year): exports -22.55%/yr, imports 102.52%/yr (consistently Deficit) ## Key trade insights: HSN Code 59070091 export-import analysis ### Export decline: -22.55% CAGR over 7 years India's exports under HSN Code 59070091 have declined at a compound annual rate of -22.55% over 7 fiscal years, falling from ₹0.88 Crore in FY 2018-19 to ₹0.19 Crore in FY 2024-25. ### HSN Code 59070091 ranked #9447 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 59070091 ranks #9447 out of 12657 HSN codes by total export value. Within Sub-Chapter 5907, it ranks #6 of 7. By trade surplus, it ranks #7981 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 59070091 exports The strongest single-year export movement for HSN Code 59070091 was recorded in FY 2019-20, when exports surged by 184.09% over the prior year. ### India records a trade deficit of ₹1.19 Crore in HSN Code 59070091 goods In FY 2024-25, India's imports of ₹1.38 Cr exceeded exports of ₹0.19 Cr, resulting in a trade deficit of ₹1.19 Crore — ranking #7981 of 12657 by surplus magnitude. ### Import growth of 102.52% CAGR signals rising demand for Oil/Drying Oil Impregnated Cotton Fabrics India's imports under HSN Code 59070091 have grown at 102.52% CAGR, reaching ₹1.38 Crore in FY 2024-25. ### HSN Code 59070091 contributes 0.42% of Sub-Chapter 5907 exports — ranked #6 Among the 7 HSN codes under Sub-Chapter 5907, HSN Code 59070091 ranks #6 by export value — accounting for 0.42% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.80% share (rank #4). ## Related HSN Codes in Sub-Chapter 5907 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 59070012: Textile Fabrics\| Man-Made Flocks](https://busy.in/hsn/hsn-59070012/) | ₹30 Cr | | #2 | [HSN Code 59070019: Textile Flocks Fabrics](https://busy.in/hsn/hsn-59070019/) | ₹7 Cr | | #3 | [HSN Code 59070093: Jute fabrics](https://busy.in/hsn/hsn-59070093/) | ₹4 Cr | | #4 | [HSN Code 59070099: Impregnated or coated textile fabrics \| Other](https://busy.in/hsn/hsn-59070099/) | ₹4 Cr | | #5 | [HSN Code 59070011: Cotton Flock Fabrics](https://busy.in/hsn/hsn-59070011/) | < ₹1 Crore | | #6 | HSN Code 59070091: Oil/Drying Oil Impregnated Cotton Fabrics (this hsn code) | < ₹1 Crore | | — | [HSN Code 59070092: Other Oil/Oil Preparation Impregnated Textile Fabrics](https://busy.in/hsn/hsn-59070092/) | Nil |