4206 HSN Code: Gut articles & similar materials

HSN Sub Chapter 4206 represents Gut articles & similar materials under GST classification. This code helps businesses identify Gut articles & similar materials correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 4206, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Gut articles & similar materials.

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New GST Rate for HSN Code 4206

GST Rate for Gut articles & similar materials under HSN Code 4206. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

42

HSN Code

4206

HSN Description

Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 4206

Following tariff HSN codes fall under Gut articles & similar materials.

Tariff HSN

42060010

Description

For rackets

Tariff HSN

42060090

Description

Other

Tariff HSN

42061010

Description

Articles of gut (other than silk-worm gut), of goldbeateqs skin, of bladders or of tendons - catgut : for rackets

Tariff HSN

42061090

Description

Articles of gut (other than silk-worm gut), of goldbeateqs skin, of bladders or of tendons - catgut : other

Tariff HSN

42069000

Description

Articles of gut (other than silk-worm gut), of goldbeateqs skin, of bladders or of tendons - other

India’s Trade Performance — HSN Sub-Chapter 4206 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

< ₹1 Crore

+50.00% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

−68.52% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

−< ₹1 Crore

Trade Deficit

Surplus rank #527 of 1233 subchapters

% of Chapter 42

FY 2024-25

0.00%

Share of Chapter 42’s total exports in FY 2024-25

Import side: 0.00% of Chapter 42’s imports

Rank Within Chapter 42

FY 2024-25

#5 of 5

Position by export value among subchapters in Chapter 42

Import-side rank: #5 of 5

At a glance

−27.70%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1191

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+120.00%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.00%

Contribution to Ch. 42

Share of Chapter 42 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1173

Balance

−2.34

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Ch. 42

Imports

2.55 ₹ Cr

0.0001% share

— YoY

0.07% of Ch. 42

FY 2019-20 Exp. Rank #1156

Balance

−0.12

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+71.43% YoY

0.00% of Ch. 42

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−81.18% YoY

0.02% of Ch. 42

FY 2020-21 Exp. Rank #1168

Balance

−0.09

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−58.33% YoY

0.00% of Ch. 42

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−50.00% YoY

0.02% of Ch. 42

FY 2021-22 Exp. Rank #1158

Balance

−1.00

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+120.00% YoY

0.00% of Ch. 42

Imports

1.33 ₹ Cr

0.0000% share

+454.17% YoY

0.05% of Ch. 42

FY 2022-23 Exp. Rank #1188

Balance

−1.29

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−84.85% YoY

0.00% of Ch. 42

Imports

1.34 ₹ Cr

0.0000% share

+0.75% YoY

0.03% of Ch. 42

FY 2023-24 Exp. Rank #1202

Balance

−0.52

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−60.00% YoY

0.00% of Ch. 42

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−59.70% YoY

0.01% of Ch. 42

FY 2024-25 Exp. Rank #1191

Balance

−0.14

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+50.00% YoY

0.00% of Ch. 42

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−68.52% YoY

0.00% of Ch. 42

CAGR · 7-Year

Exports

−27.70% /yr

Imports

−36.32% /yr

Consistently Deficit
Chapter 42 total

reference, FY 2024-25

Export

₹22,179.79 Cr

Import

₹4,288.73 Cr

Trade Balance

+17,891.06

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 4206 ranks #1191 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 4206 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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