--- title: "5109 HSN Code | HSN Code for Retail wool yarn in India" description: "Know more about 5109 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5109 covering Retail wool yarn." canonical: "https://busy.in/hsn/sub-chapter-5109/" --- # HSN Sub-chapter 5109: Retail wool yarn Yarn of wool or fine animal hair, put up for retail sale Part of [Chapter 51: Wool, fine or coarse animal hair; horsehair yarn and woven fabric](https://busy.in/hsn/chapter-51/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 51091010 | [Hosiery Wool: Over 85% Wool or Fine Animal Hair](https://busy.in/hsn/hsn-51091010/) | | 51091090 | [Containing 85% or more by weight of wool or of fine animal hair: Other](https://busy.in/hsn/hsn-51091090/) | | 51099000 | [Yarn of Wool or Fine Animal Hair](https://busy.in/hsn/hsn-51099000/) | ## Frequently asked questions ### What products are classified under HSN 5109 It includes Retail wool yarn ### Is the composition scheme suitable if I mainly trade Retail wool yarn? 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. ### Can reverse charge ever apply to transactions involving Retail wool yarn? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Retail wool yarn are forward charge. Check the current notifications for any special cases before deciding. ### Any import/export nuance for Retail wool yarn? 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. ### If I repair and return Retail wool yarn, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### What should my invoice and records include for Retail wool yarn? 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. ## India's trade performance: HSN Sub-Chapter 5109 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹62 Cr (+55.89% YoY) — 0.0017% of India's total exports - Imports: ₹2 Cr (−44.60% YoY) — 0.0000% of India's total imports - Trade balance: ₹60 Cr (Surplus); surplus rank #424 of 1233 sub-chapters - Share of Chapter 51: 5.46% of its exports; import side 0.08% - Rank within Chapter 51: #4 of 13 by export value; import-side #10 ### Key metrics - Export CAGR: 72.86% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #884 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +325.64% in FY 2019-20 - Contribution to Ch. 51: 5.46% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 5109 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 | 2.34 | 0.0001% | — | 0.17% | 1.52 | 0.0000% | — | 0.06% | +0.82 | #1100 | | FY 2019-20 | 9.96 | 0.0005% | +325.64% | 0.88% | 4.38 | 0.0001% | +188.16% | 0.21% | +5.58 | #999 | | FY 2020-21 | 37.69 | 0.0018% | +278.41% | 5.74% | 5.64 | 0.0002% | +28.77% | 0.46% | +32.05 | #873 | | FY 2021-22 | 41.94 | 0.0013% | +11.28% | 4.17% | 2.41 | 0.0001% | −57.27% | 0.12% | +39.53 | #898 | | FY 2022-23 | 23.81 | 0.0007% | −43.23% | 1.73% | 2.94 | 0.0001% | +21.99% | 0.11% | +20.87 | #965 | | FY 2023-24 | 40.04 | 0.0011% | +68.16% | 2.93% | 3.61 | 0.0001% | +22.79% | 0.14% | +36.43 | #930 | | FY 2024-25 | 62.42 | 0.0017% | +55.89% | 5.46% | 2.00 | 0.0000% | −44.60% | 0.08% | +60.42 | #884 | - CAGR (7-year): exports 72.86%/yr, imports 4.68%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 5109 export-import analysis ### Consistent export growth: 72.86% CAGR over 7 years India's exports under HSN Sub-Chapter 5109 have grown at a compound annual rate of 72.86% over 7 fiscal years, rising from ₹2.34 Crore in FY 2018-19 to ₹62.42 Crore in FY 2024-25. ### HSN Sub-Chapter 5109 ranked #884 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 5109 ranks #884 out of 1233 sub-chapters by total export value. Within Chapter 51, it ranks #4 of 13. By trade surplus, it ranks #424 of 1233. ### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 5109 exports The strongest single-year export movement for HSN Sub-Chapter 5109 was recorded in FY 2019-20, when exports surged by 325.64% over the prior year. ### India maintains a trade surplus of ₹60.42 Crore in HSN Sub-Chapter 5109 goods In FY 2024-25, India's exports of ₹62.42 Cr exceeded imports of ₹2.00 Cr, resulting in a trade surplus of ₹60.42 Crore — ranking #424 of 1233 by surplus magnitude. ### Import growth of 4.68% CAGR signals stable import dependency for Retail wool yarn India's imports under HSN Sub-Chapter 5109 have grown at 4.68% CAGR, reaching ₹2.00 Crore in FY 2024-25. ### HSN Sub-Chapter 5109 contributes 5.46% of Chapter 51 exports — ranked #4 Among the 13 sub-chapters under Chapter 51, HSN Sub-Chapter 5109 ranks #4 by export value — accounting for 5.46% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.08% share (rank #10). ## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-5104/) | < ₹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/) | | 5104 | [Garnetted wool stock](https://busy.in/hsn/sub-chapter-5104/) | | 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/) | | 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/) |