--- title: "HSN Code for Hydraulic Brake Fluids & Prepared Transmission Liquids | HSN 38190090 GST Rate" description: "Find HSN and GST Rates for 38190090 related to Hydraulic Brake Fluids & Prepared Transmission Liquids with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-38190090/" --- # HSN Code 38190090: Hydraulic Brake Fluids & Prepared Transmission Liquids - [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/) - [Chapter 38: Miscellaneous Chemical Products](https://busy.in/hsn/chapter-38/) - [Sub-chapter 3819: Hydraulic brake/transmission fluids](https://busy.in/hsn/sub-chapter-3819/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 38190090 ? It includes Hydraulic Brake Fluids & Prepared Transmission Liquids ### Do e‑way bill and e‑invoice apply for Hydraulic Brake Fluids & Prepared Transmission Liquids? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How much GST applies to Hydraulic Brake Fluids & Prepared Transmission Liquids? Under HSN 38190090, Hydraulic Brake Fluids & Prepared Transmission Liquids attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Hydraulic Brake Fluids & Prepared Transmission Liquids is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Hydraulic Brake Fluids & Prepared Transmission Liquids; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Hydraulic Brake Fluids & Prepared Transmission Liquids? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Any common misclassification issue with Hydraulic Brake Fluids & Prepared Transmission Liquids? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Hydraulic Brake Fluids & Prepared Transmission Liquids? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 38190090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹15 Cr (−31.32% YoY) — 0.0004% of India's total exports - Imports: ₹98 Cr (+3.91% YoY) — 0.0016% of India's total imports - Trade balance: −₹83 Cr (Deficit); surplus rank #10646 of 12657 HSN codes - Share of Sub-Chapter 3819: 8.81% of its exports; import side 62.84% - Rank within Sub-Chapter 3819: #2 of 2 by export value; import-side #1 ### Key metrics - Export CAGR: 15.86% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5211 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +92.32% in FY 2023-24 - Contribution to Sub-Ch. 3819: 8.81% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 38190090 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 Sub-Ch. 3819 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3819 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 6.40 | 0.0003% | — | 7.56% | 79.45 | 0.0022% | — | 79.01% | −73.05 | #5549 | | FY 2019-20 | 6.07 | 0.0003% | −5.16% | 6.79% | 72.40 | 0.0022% | −8.87% | 70.01% | −66.33 | #5620 | | FY 2020-21 | 7.43 | 0.0003% | +22.41% | 7.35% | 54.89 | 0.0019% | −24.19% | 73.69% | −47.46 | #5447 | | FY 2021-22 | 9.04 | 0.0003% | +21.67% | 7.94% | 71.98 | 0.0016% | +31.14% | 78.68% | −62.94 | #5620 | | FY 2022-23 | 11.72 | 0.0003% | +29.65% | 8.18% | 95.89 | 0.0017% | +33.22% | 67.55% | −84.17 | #5417 | | FY 2023-24 | 22.54 | 0.0006% | +92.32% | 13.01% | 94.52 | 0.0017% | −1.43% | 52.27% | −71.98 | #4598 | | FY 2024-25 | 15.48 | 0.0004% | −31.32% | 8.81% | 98.22 | 0.0016% | +3.91% | 62.84% | −82.74 | #5211 | - CAGR (7-year): exports 15.86%/yr, imports 3.60%/yr (consistently Deficit) ## Key trade insights: HSN Code 38190090 export-import analysis ### Consistent export growth: 15.86% CAGR over 7 years India's exports under HSN Code 38190090 have grown at a compound annual rate of 15.86% over 7 fiscal years, rising from ₹6.40 Crore in FY 2018-19 to ₹15.48 Crore in FY 2024-25. ### HSN Code 38190090 ranked #5211 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 38190090 ranks #5211 out of 12657 HSN codes by total export value. Within Sub-Chapter 3819, it ranks #2 of 2. By trade surplus, it ranks #10646 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 38190090 exports The strongest single-year export movement for HSN Code 38190090 was recorded in FY 2023-24, when exports surged by 92.32% over the prior year. ### India records a trade deficit of ₹82.74 Crore in HSN Code 38190090 goods In FY 2024-25, India's imports of ₹98.22 Cr exceeded exports of ₹15.48 Cr, resulting in a trade deficit of ₹82.74 Crore — ranking #10646 of 12657 by surplus magnitude. ### Import growth of 3.60% CAGR signals stable import dependency for Hydraulic Brake Fluids & Prepared Transmission Liquids India's imports under HSN Code 38190090 have grown at 3.60% CAGR, reaching ₹98.22 Crore in FY 2024-25. ### HSN Code 38190090 contributes 8.81% of Sub-Chapter 3819 exports — ranked #2 Among the 2 HSN codes under Sub-Chapter 3819, HSN Code 38190090 ranks #2 by export value — accounting for 8.81% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 62.84% share (rank #1). ## Related HSN Codes in Sub-Chapter 3819 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 38190010: Hydraulic Brake Fluids](https://busy.in/hsn/hsn-38190010/) | ₹160 Cr | | #2 | HSN Code 38190090: Hydraulic Brake Fluids & Prepared Transmission Liquids (this hsn code) | ₹15 Cr |