--- title: "5104 HSN Code | HSN Code for Garnetted wool stock in India" description: "Know more about 5104 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5104 covering Garnetted wool stock." canonical: "https://busy.in/hsn/sub-chapter-5104/" --- # HSN Sub-chapter 5104: Garnetted wool stock Garnetted stock of wool or of fine or coarse animal hair Part of [Chapter 51: Wool, fine or coarse animal hair; horsehair yarn and woven fabric](https://busy.in/hsn/chapter-51/). - Current GST rate: 0% - Earlier GST rate: 0% ## HSN codes | Code | Title | | --- | --- | | 51040010 | [Shoddy wool](https://busy.in/hsn/hsn-51040010/) | | 51040090 | [Garnetted wool stock: Other](https://busy.in/hsn/hsn-51040090/) | ## Frequently asked questions ### What products are classified under HSN 5104 It includes Garnetted wool stock ### Can reverse charge ever apply to transactions involving Garnetted wool stock? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Garnetted wool stock are forward charge. Check the current notifications for any special cases before deciding. ### How do I bill a kit or combo that includes Garnetted wool stock? 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. ### What misclassification mistakes happen with Garnetted wool stock? Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper. ### Does MRP, weight or pack size change GST treatment for Garnetted wool stock? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### Any import/export nuance for Garnetted wool stock? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ### Do spares or accessories of Garnetted wool stock follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ## India's trade performance: HSN Sub-Chapter 5104 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−40.49% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−93.33% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #511 of 1233 sub-chapters - Share of Chapter 51: 0.08% of its exports; import side 0.00% - Rank within Chapter 51: #10 of 13 by export value; import-side #12 ### Key metrics - Export CAGR: -13.34% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1141 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +244.66% in FY 2022-23 - Contribution to Ch. 51: 0.08% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 5104 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. 51 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 51 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2.29 | 0.0001% | — | 0.16% | Nil | 0.0000% | — | 0.00% | +2.29 | #1103 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −80.79% | 0.04% | — | — | — | — | — | #1154 | | FY 2020-21 | 1.26 | 0.0001% | +186.36% | 0.19% | < ₹1 Crore | 0.0000% | — | 0.02% | +1.06 | #1114 | | FY 2021-22 | 1.03 | 0.0000% | −18.25% | 0.10% | Nil | 0.0000% | −100.00% | 0.00% | +1.03 | #1134 | | FY 2022-23 | 3.55 | 0.0001% | +244.66% | 0.26% | < ₹1 Crore | 0.0000% | — | 0.00% | +3.51 | #1089 | | FY 2023-24 | 1.63 | 0.0000% | −54.08% | 0.12% | < ₹1 Crore | 0.0000% | +275.00% | 0.01% | +1.48 | #1130 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −40.49% | 0.08% | < ₹1 Crore | 0.0000% | −93.33% | 0.00% | +0.96 | #1141 | - CAGR (7-year): exports -13.34%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 5104 export-import analysis ### Export decline: -13.34% CAGR over 7 years India's exports under HSN Sub-Chapter 5104 have declined at a compound annual rate of -13.34% over 7 fiscal years, falling from ₹2.29 Crore in FY 2018-19 to ₹0.97 Crore in FY 2024-25. ### HSN Sub-Chapter 5104 ranked #1141 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 5104 ranks #1141 out of 1233 sub-chapters by total export value. Within Chapter 51, it ranks #10 of 13. By trade surplus, it ranks #511 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 5104 exports The strongest single-year export movement for HSN Sub-Chapter 5104 was recorded in FY 2022-23, when exports surged by 244.66% over the prior year. ### India maintains a trade surplus of ₹0.96 Crore in HSN Sub-Chapter 5104 goods In FY 2024-25, India's exports of ₹0.97 Cr exceeded imports of ₹0.01 Cr, resulting in a trade surplus of ₹0.96 Crore — ranking #511 of 1233 by surplus magnitude. ### HSN Sub-Chapter 5104 contributes 0.08% of Chapter 51 exports — ranked #10 Among the 13 sub-chapters under Chapter 51, HSN Sub-Chapter 5104 ranks #10 by export value — accounting for 0.08% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #12). ## Related Sub-Chapters in Chapter 51 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 5107: Yarn of combed wool](https://busy.in/hsn/sub-chapter-5107/) | ₹682 Cr | | #2 | [HSN Sub-Chapter 5112: Combed wool fabrics](https://busy.in/hsn/sub-chapter-5112/) | ₹190 Cr | | #3 | [HSN Sub-Chapter 5106: Yarn of carded wool](https://busy.in/hsn/sub-chapter-5106/) | ₹82 Cr | | #4 | [HSN Sub-Chapter 5109: Retail wool yarn](https://busy.in/hsn/sub-chapter-5109/) | ₹62 Cr | | #5 | [HSN Sub-Chapter 5105: Carded animal hair products](https://busy.in/hsn/sub-chapter-5105/) | ₹57 Cr | | #6 | [HSN Sub-Chapter 5111: Carded wool fabrics](https://busy.in/hsn/sub-chapter-5111/) | ₹42 Cr | | #7 | [HSN Sub-Chapter 5103: Waste of wool and animal hair](https://busy.in/hsn/sub-chapter-5103/) | ₹20 Cr | | #8 | [HSN Sub-Chapter 5101: Wool, combed or not](https://busy.in/hsn/sub-chapter-5101/) | ₹3 Cr | | #9 | [HSN Sub-Chapter 5102: Fine or coarse animal hair](https://busy.in/hsn/sub-chapter-5102/) | ₹2 Cr | | #10 | HSN Sub-Chapter 5104: Garnetted wool stock (this hsn sub-chapter) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 5101 | [Wool, combed or not](https://busy.in/hsn/sub-chapter-5101/) | | 5102 | [Fine or coarse animal hair](https://busy.in/hsn/sub-chapter-5102/) | | 5103 | [Waste of wool and animal hair](https://busy.in/hsn/sub-chapter-5103/) | | 5105 | [Carded animal hair products](https://busy.in/hsn/sub-chapter-5105/) | | 5106 | [Yarn of carded wool](https://busy.in/hsn/sub-chapter-5106/) | | 5107 | [Yarn of combed wool](https://busy.in/hsn/sub-chapter-5107/) | | 5108 | [Fine animal hair yarn](https://busy.in/hsn/sub-chapter-5108/) | | 5109 | [Retail wool yarn](https://busy.in/hsn/sub-chapter-5109/) | | 5110 | [Coarse animal hair yarn](https://busy.in/hsn/sub-chapter-5110/) | | 5111 | [Carded wool fabrics](https://busy.in/hsn/sub-chapter-5111/) | | 5112 | [Combed wool fabrics](https://busy.in/hsn/sub-chapter-5112/) | | 5113 | [Coarse animal hair fabrics](https://busy.in/hsn/sub-chapter-5113/) |