--- title: "4206 HSN Code | HSN Code for Gut articles & similar materials in India" description: "Know more about 4206 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4206 covering Gut articles & similar materials." canonical: "https://busy.in/hsn/sub-chapter-4206/" --- # HSN Sub-chapter 4206: Gut articles & similar materials Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons Part of [Chapter 42: Articles of Leather; Saddlery and Harness; Travel Goods; Handbags](https://busy.in/hsn/chapter-42/). - Current GST rate: 18% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 42060010 | [For rackets](https://busy.in/hsn/hsn-42060010/) | | 42060090 | [Other Leather and Composition Leather Articles](https://busy.in/hsn/hsn-42060090/) | | 42061010 | [Other Catgut](https://busy.in/hsn/hsn-42061010/) | | 42061090 | [Other Articles of Gut/Bladders/Tendons](https://busy.in/hsn/hsn-42061090/) | | 42069000 | [Raw Seal Furskins (Whole)](https://busy.in/hsn/hsn-42069000/) | ## Frequently asked questions ### What products are classified under HSN 4206 It includes Gut articles & similar materials ### How should I document Gut articles & similar materials sent for job work? Use a delivery challan for sending Gut articles & similar materials to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ### Can reverse charge ever apply to transactions involving Gut articles & similar materials? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Gut articles & similar materials are forward charge. Check the current notifications for any special cases before deciding. ### What should my invoice and records include for Gut articles & similar materials? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ### Does packaging or branding change how GST applies to Gut articles & similar materials? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Gut articles & similar materials is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment. ### What are the e‑way bill and e‑invoice points while moving Gut articles & similar materials? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ### How are warranty replacements of Gut articles & similar materials handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ## India's trade performance: HSN Sub-Chapter 4206 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+50.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−68.52% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #527 of 1233 sub-chapters - Share of Chapter 42: 0.00% of its exports; import side 0.00% - Rank within Chapter 42: #5 of 5 by export value; import-side #5 ### Key metrics - Export CAGR: -27.70% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1191 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +120.00% in FY 2021-22 - Contribution to Ch. 42: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 4206 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 Ch. 42 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 42 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.00% | 2.55 | 0.0001% | — | 0.07% | −2.34 | #1173 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +71.43% | 0.00% | < ₹1 Crore | 0.0000% | −81.18% | 0.02% | −0.12 | #1156 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −58.33% | 0.00% | < ₹1 Crore | 0.0000% | −50.00% | 0.02% | −0.09 | #1168 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +120.00% | 0.00% | 1.33 | 0.0000% | +454.17% | 0.05% | −1.00 | #1158 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −84.85% | 0.00% | 1.34 | 0.0000% | +0.75% | 0.03% | −1.29 | #1188 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −60.00% | 0.00% | < ₹1 Crore | 0.0000% | −59.70% | 0.01% | −0.52 | #1202 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +50.00% | 0.00% | < ₹1 Crore | 0.0000% | −68.52% | 0.00% | −0.14 | #1191 | - CAGR (7-year): exports -27.70%/yr, imports -36.32%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 4206 export-import analysis ### Export decline: -27.70% CAGR over 7 years India's exports under HSN Sub-Chapter 4206 have declined at a compound annual rate of -27.70% over 7 fiscal years, falling from ₹0.21 Crore in FY 2018-19 to ₹0.03 Crore in FY 2024-25. ### HSN Sub-Chapter 4206 ranked #1191 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 4206 ranks #1191 out of 1233 sub-chapters by total export value. Within Chapter 42, it ranks #5 of 5. By trade surplus, it ranks #527 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4206 exports The strongest single-year export movement for HSN Sub-Chapter 4206 was recorded in FY 2021-22, when exports surged by 120.00% over the prior year. ### India records a trade deficit of ₹0.14 Crore in HSN Sub-Chapter 4206 goods In FY 2024-25, India's imports of ₹0.17 Cr exceeded exports of ₹0.03 Cr, resulting in a trade deficit of ₹0.14 Crore — ranking #527 of 1233 by surplus magnitude. ### Import growth of -36.32% CAGR signals stable import dependency for Gut articles & similar materials India's imports under HSN Sub-Chapter 4206 have grown at -36.32% CAGR, reaching ₹0.17 Crore in FY 2024-25. ### HSN Sub-Chapter 4206 contributes 0.00% of Chapter 42 exports — ranked #5 Among the 5 sub-chapters under Chapter 42, HSN Sub-Chapter 4206 ranks #5 by export value — accounting for 0.00% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #5). ## Related Sub-Chapters in Chapter 42 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 4202: Bags, cases & trunks](https://busy.in/hsn/sub-chapter-4202/) | ₹13,707 Cr | | #2 | [HSN Sub-Chapter 4203: Processed synthetic fibres](https://busy.in/hsn/sub-chapter-4203/) | ₹6,353 Cr | | #3 | [HSN Sub-Chapter 4201: Saddlery & Harness Gear](https://busy.in/hsn/sub-chapter-4201/) | ₹1,737 Cr | | #4 | [HSN Sub-Chapter 4205: Leather Articles: Composition Leather](https://busy.in/hsn/sub-chapter-4205/) | ₹383 Cr | | #5 | HSN Sub-Chapter 4206: Gut articles & similar materials (this hsn sub-chapter) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 4201 | [Saddlery & Harness Gear](https://busy.in/hsn/sub-chapter-4201/) | | 4202 | [Bags, cases & trunks](https://busy.in/hsn/sub-chapter-4202/) | | 4203 | [Processed synthetic fibres](https://busy.in/hsn/sub-chapter-4203/) | | 4205 | [Leather Articles: Composition Leather](https://busy.in/hsn/sub-chapter-4205/) |