---
title: "HSN Code for Other Oil/Oil Preparation Impregnated Textile Fabrics | HSN 59070092 GST Rate"
description: "Find HSN and GST Rates for 59070092 related to Other Oil/Oil Preparation Impregnated Textile Fabrics with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-59070092/"
---

# HSN Code 59070092: Other Oil/Oil Preparation Impregnated Textile 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 : Other textile fabrics coated or impregnated with oil or oil preparations | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 59070092 ?

It includes Cotton Wicks & Gas Mantle Fabrics

### Can we claim ITC on inputs used to trade Other Oil/Oil Preparation Impregnated Textile Fabrics?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Other Oil/Oil Preparation Impregnated Textile 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 should mixed supplies be billed when Other Oil/Oil Preparation Impregnated Textile Fabrics is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Oil/Oil Preparation Impregnated Textile Fabrics; Nil for exempt items if applicable).

### Any common misclassification issue with Other Oil/Oil Preparation Impregnated Textile Fabrics?

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 Oil/Oil Preparation Impregnated Textile 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 59070092 (FY 2024-25)

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

- Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports
- Imports: ₹1 Cr (−34.78% YoY) — 0.0000% of India's total imports
- Trade balance: −₹1 Cr (Deficit); surplus rank #8020 of 12657 HSN codes
- Share of Sub-Chapter 5907: 0.00% of its exports; import side 0.78%

### Key metrics

- Peak growth year: −100.00% in FY 2019-20
- Contribution to Sub-Ch. 5907: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 59070092

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% | — | 1.74% | 2.29 | 0.0001% | — | 1.47% | −1.88 | #8328 |
| FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | 1.83 | 0.0001% | −20.09% | 1.47% | −1.83 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | 1.61 | 0.0001% | −12.02% | 1.87% | −1.61 | — |
| FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.18% | < ₹1 Crore | 0.0000% | −72.67% | 0.37% | −0.16 | #8985 |
| FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −84.09% | 0.04% | −0.07 | — |
| FY 2023-24 | < ₹1 Crore | 0.0000% | — | 1.24% | 2.07 | 0.0000% | +2,857.14% | 1.38% | −1.17 | #8324 |
| FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | 1.35 | 0.0000% | −34.78% | 0.78% | −1.35 | — |

- CAGR (7-year): exports —/yr, imports -8.43%/yr (consistently Deficit)

## Key trade insights: HSN Code 59070092 export-import analysis

### Export snapshot for HSN Code 59070092

India exported ₹0.00 Crore worth of Other Oil/Oil Preparation Impregnated Textile Fabrics in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2019-20 was the strongest growth year for HSN Code 59070092 exports

The strongest single-year export movement for HSN Code 59070092 was recorded in FY 2019-20, when exports declined by 100.00% over the prior year.

### India records a trade deficit of ₹1.35 Crore in HSN Code 59070092 goods

In FY 2024-25, India's imports of ₹1.35 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹1.35 Crore — ranking #8020 of 12657 by surplus magnitude.

### Import growth of -8.43% CAGR signals stable import dependency for Other Oil/Oil Preparation Impregnated Textile Fabrics

India's imports under HSN Code 59070092 have grown at -8.43% CAGR, reaching ₹1.35 Crore in FY 2024-25.

## 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](https://busy.in/hsn/hsn-59070091/) | < ₹1 Crore |
| — | HSN Code 59070092: Other Oil/Oil Preparation Impregnated Textile Fabrics (this hsn code) | Nil |