---
title: "HSN Code for Synthetic Rags and Textile Scrap | HSN 63109040 GST Rate"
description: "Find HSN and GST Rates for 63109040 related to Synthetic Rags and Textile Scrap with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-63109040/"
---

# HSN Code 63109040: Synthetic Rags and Textile Scrap

- [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/)
- [Chapter 63: Made-up Textile, Worn Clothing & Rags](https://busy.in/hsn/chapter-63/)
- [Sub-chapter 6310: Textile rags & scrap](https://busy.in/hsn/sub-chapter-6310/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Synthetic rags (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Other : Synthetic rags | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 63109040 ?

It includes Waterproof Footwear with Metal Toe-Cap

### Does packaging or labelling change the GST for Synthetic Rags and Textile Scrap?

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.

### Can we claim ITC on inputs used to trade Synthetic Rags and Textile Scrap?

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

### How much GST applies to Synthetic Rags and Textile Scrap?

Under HSN 63109040, Synthetic Rags and Textile Scrap attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Synthetic Rags and Textile Scrap is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Synthetic Rags and Textile Scrap; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Synthetic Rags and Textile Scrap?

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 Synthetic Rags and Textile Scrap?

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 63109040 (FY 2024-25)

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

- Exports: ₹40 Cr (+30.66% YoY) — 0.0011% of India's total exports
- Imports: ₹1,007 Cr (+18.92% YoY) — 0.0166% of India's total imports
- Trade balance: −₹968 Cr (Deficit); surplus rank #12200 of 12657 HSN codes
- Share of Sub-Chapter 6310: 20.78% of its exports; import side 45.08%
- Rank within Sub-Chapter 6310: #3 of 9 by export value; import-side #2

### Key metrics

- Export CAGR: 31.37% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3938 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +115.36% in FY 2021-22
- Contribution to Sub-Ch. 6310: 20.78% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 63109040

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. 6310 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6310 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 7.71 | 0.0003% | — | 3.57% | 470.28 | 0.0131% | — | 45.64% | −462.57 | #5325 |
| FY 2019-20 | 3.78 | 0.0002% | −50.97% | 1.96% | 511.50 | 0.0153% | +8.77% | 36.29% | −507.72 | #6178 |
| FY 2020-21 | 7.16 | 0.0003% | +89.42% | 4.53% | 422.82 | 0.0145% | −17.34% | 32.29% | −415.66 | #5482 |
| FY 2021-22 | 15.42 | 0.0005% | +115.36% | 7.19% | 527.37 | 0.0115% | +24.73% | 30.31% | −511.95 | #4940 |
| FY 2022-23 | 29.07 | 0.0008% | +88.52% | 10.27% | 691.99 | 0.0120% | +31.22% | 32.18% | −662.92 | #4215 |
| FY 2023-24 | 30.33 | 0.0008% | +4.33% | 13.59% | 846.98 | 0.0151% | +22.40% | 38.98% | −816.65 | #4229 |
| FY 2024-25 | 39.63 | 0.0011% | +30.66% | 20.78% | 1,007.20 | 0.0166% | +18.92% | 45.08% | −967.57 | #3938 |

- CAGR (7-year): exports 31.37%/yr, imports 13.53%/yr (consistently Deficit)

## Key trade insights: HSN Code 63109040 export-import analysis

### Consistent export growth: 31.37% CAGR over 7 years

India's exports under HSN Code 63109040 have grown at a compound annual rate of 31.37% over 7 fiscal years, rising from ₹7.71 Crore in FY 2018-19 to ₹39.63 Crore in FY 2024-25.

### HSN Code 63109040 ranked #3938 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 63109040 ranks #3938 out of 12657 HSN codes by total export value. Within Sub-Chapter 6310, it ranks #3 of 9. By trade surplus, it ranks #12200 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 63109040 exports

The strongest single-year export movement for HSN Code 63109040 was recorded in FY 2021-22, when exports surged by 115.36% over the prior year.

### India records a trade deficit of ₹967.57 Crore in HSN Code 63109040 goods

In FY 2024-25, India's imports of ₹1,007.20 Cr exceeded exports of ₹39.63 Cr, resulting in a trade deficit of ₹967.57 Crore — ranking #12200 of 12657 by surplus magnitude.

### Import growth of 13.53% CAGR signals rising demand for Synthetic Rags and Textile Scrap

India's imports under HSN Code 63109040 have grown at 13.53% CAGR, reaching ₹1,007.20 Crore in FY 2024-25.

### HSN Code 63109040 contributes 20.78% of Sub-Chapter 6310 exports — ranked #3

Among the 9 HSN codes under Sub-Chapter 6310, HSN Code 63109040 ranks #3 by export value — accounting for 20.78% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 45.08% share (rank #2).

## Related HSN Codes in Sub-Chapter 6310

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 63109010: Parts for Textile Machinery](https://busy.in/hsn/hsn-63109010/) | ₹75 Cr |
| #2 | [HSN Code 63101020: Looms for Textile Manufacturing](https://busy.in/hsn/hsn-63101020/) | ₹56 Cr |
| #3 | HSN Code 63109040: Synthetic Rags and Textile Scrap (this hsn code) | ₹40 Cr |
| #4 | [HSN Code 63101090: Other Textile Machinery](https://busy.in/hsn/hsn-63101090/) | ₹6 Cr |
| #5 | [HSN Code 63109020: Cotton Rags for Textile Use](https://busy.in/hsn/hsn-63109020/) | ₹5 Cr |
| #6 | [HSN Code 63101010: Embroidery Machines](https://busy.in/hsn/hsn-63101010/) | ₹5 Cr |
| #7 | [HSN Code 63109090: Other Worn or New Textile Rags](https://busy.in/hsn/hsn-63109090/) | ₹4 Cr |
| — | [HSN Code 63101030: Machines for Making Textile Fabrics](https://busy.in/hsn/hsn-63101030/) | Nil |
| — | [HSN Code 63109030: Gunny Cuttings Textile Articles](https://busy.in/hsn/hsn-63109030/) | Nil |