---
title: "4302 HSN Code | HSN Code for Tanned furskins, unassembled in India"
description: "Know more about 4302 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4302 covering Tanned furskins, unassembled."
canonical: "https://busy.in/hsn/sub-chapter-4302/"
---

# HSN Sub-chapter 4302: Tanned furskins, unassembled

Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303

Part of [Chapter 43: Furskins and Artificial Fur; Manufactures Thereof](https://busy.in/hsn/chapter-43/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 43021100 | [Whole Mink Skins, Unassembled, With or Without Appendages](https://busy.in/hsn/hsn-43021100/) |
| 43021300 | [Fuel Wood Logs](https://busy.in/hsn/hsn-43021300/) |
| 43021910 | [Goat/Kid Skins (Tanned/Dressed, Hair On)](https://busy.in/hsn/hsn-43021910/) |
| 43021920 | [Tanned/dressed bovine/equine hides (hair on): BoviEqui Fur](https://busy.in/hsn/hsn-43021920/) |
| 43021930 | [Pine Saw/Veneer Logs](https://busy.in/hsn/hsn-43021930/) |
| 43021940 | [Tiger-Cat Skins (Non-Assembled)](https://busy.in/hsn/hsn-43021940/) |
| 43021990 | [Tanned/dressed other animal hides (hair on): ExoFur Hide](https://busy.in/hsn/hsn-43021990/) |
| 43022000 | [Animal cuttings: Heads, tails, paws](https://busy.in/hsn/hsn-43022000/) |
| 43023000 | [Whole skins and cuttings, assembled](https://busy.in/hsn/hsn-43023000/) |

## Frequently asked questions

### What products are classified under HSN 4302

It includes Tanned furskins, unassembled

### How do I bill a kit or combo that includes Tanned furskins, unassembled?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Does packaging or branding change how GST applies to Tanned furskins, unassembled?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Tanned furskins, unassembled 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.

### Can I claim ITC on inputs and services used for Tanned furskins, unassembled?

If your outward supply of Tanned furskins, unassembled is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### What should my invoice and records include for Tanned furskins, unassembled?

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.

### Is the composition scheme suitable if I mainly trade Tanned furskins, unassembled?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

## India's trade performance: HSN Sub-Chapter 4302 (FY 2024-25)

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

- Exports: < ₹1 Crore (+7.61% YoY) — 0.0000% of India's total exports
- Imports: ₹42 Cr (+2.62% YoY) — 0.0007% of India's total imports
- Trade balance: −₹41 Cr (Deficit); surplus rank #655 of 1233 sub-chapters
- Share of Chapter 43: 1.62% of its exports; import side 76.72%
- Rank within Chapter 43: #2 of 4 by export value; import-side #1

### Key metrics

- Export CAGR: -24.46% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1139 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +96.43% in FY 2022-23
- Contribution to Ch. 43: 1.62% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4302

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. 43 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 43 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5.33 | 0.0002% | — | 5.89% | 40.53 | 0.0011% | — | 83.77% | −35.20 | #1051 |
| FY 2019-20 | 2.50 | 0.0001% | −53.10% | 2.78% | 37.87 | 0.0011% | −6.56% | 79.93% | −35.37 | #1086 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −79.60% | 0.49% | 26.11 | 0.0009% | −31.05% | 85.78% | −25.60 | #1141 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −45.10% | 0.16% | 32.22 | 0.0007% | +23.40% | 80.33% | −31.94 | #1159 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +96.43% | 0.46% | 36.23 | 0.0006% | +12.45% | 75.57% | −35.68 | #1154 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +67.27% | 0.94% | 40.78 | 0.0007% | +12.56% | 79.20% | −39.86 | #1152 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +7.61% | 1.62% | 41.85 | 0.0007% | +2.62% | 76.72% | −40.86 | #1139 |

- CAGR (7-year): exports -24.46%/yr, imports 0.54%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 4302 export-import analysis

### Export decline: -24.46% CAGR over 7 years

India's exports under HSN Sub-Chapter 4302 have declined at a compound annual rate of -24.46% over 7 fiscal years, falling from ₹5.33 Crore in FY 2018-19 to ₹0.99 Crore in FY 2024-25.

### HSN Sub-Chapter 4302 ranked #1139 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4302 ranks #1139 out of 1233 sub-chapters by total export value. Within Chapter 43, it ranks #2 of 4. By trade surplus, it ranks #655 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 4302 exports

The strongest single-year export movement for HSN Sub-Chapter 4302 was recorded in FY 2022-23, when exports surged by 96.43% over the prior year.

### India records a trade deficit of ₹40.86 Crore in HSN Sub-Chapter 4302 goods

In FY 2024-25, India's imports of ₹41.85 Cr exceeded exports of ₹0.99 Cr, resulting in a trade deficit of ₹40.86 Crore — ranking #655 of 1233 by surplus magnitude.

### Import growth of 0.54% CAGR signals stable import dependency for Tanned furskins, unassembled

India's imports under HSN Sub-Chapter 4302 have grown at 0.54% CAGR, reaching ₹41.85 Crore in FY 2024-25.

### HSN Sub-Chapter 4302 contributes 1.62% of Chapter 43 exports — ranked #2

Among the 4 sub-chapters under Chapter 43, HSN Sub-Chapter 4302 ranks #2 by export value — accounting for 1.62% of the chapter's total exports in FY 2024-25. On the import side, it holds 76.72% share (rank #1).

## Related Sub-Chapters in Chapter 43

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 4303: Fur apparel and accessories](https://busy.in/hsn/sub-chapter-4303/) | ₹60 Cr |
| #2 | HSN Sub-Chapter 4302: Tanned furskins, unassembled (this hsn sub-chapter) | < ₹1 Crore |
| #3 | [HSN Sub-Chapter 4304: Artificial fur](https://busy.in/hsn/sub-chapter-4304/) | < ₹1 Crore |
| — | [HSN Sub-Chapter 4301: Raw furskins for furriers](https://busy.in/hsn/sub-chapter-4301/) | Nil |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 4301 | [Raw furskins for furriers](https://busy.in/hsn/sub-chapter-4301/) |
| 4303 | [Fur apparel and accessories](https://busy.in/hsn/sub-chapter-4303/) |
| 4304 | [Artificial fur](https://busy.in/hsn/sub-chapter-4304/) |