---
title: "HSN Code for Hospital sheeting | HSN 40059110 GST Rate"
description: "Find HSN and GST Rates for 40059110 related to Hospital sheeting with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40059110/"
---

# HSN Code 40059110: Hospital sheeting

- [Section 07: Guide to HSN Section 07](https://busy.in/hsn/section-07/)
- [Chapter 40: Rubber and Articles Thereof](https://busy.in/hsn/chapter-40/)
- [Sub-chapter 4005: Tobacco products](https://busy.in/hsn/sub-chapter-4005/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Plates, sheets and strip: Hospital sheeting | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 40059110 ?

It includes Hospital sheeting

### How much GST applies to Hospital sheeting?

Under HSN 40059110, Hospital sheeting attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Hospital sheeting is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Hospital sheeting; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Hospital sheeting?

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.

### Does packaging or labelling change the GST for Hospital sheeting?

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 Hospital sheeting?

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 Hospital sheeting?

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 40059110 (FY 2024-25)

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

- Exports: ₹2 Cr (−6.08% YoY) — 0.0000% of India's total exports
- Imports: ₹1 Cr (−69.41% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4801 of 12657 HSN codes
- Share of Sub-Chapter 4005: 0.45% of its exports; import side 0.03%
- Rank within Sub-Chapter 4005: #6 of 7 by export value; import-side #7

### Key metrics

- Export CAGR: 15.39% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7743 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +191.01% in FY 2020-21
- Contribution to Sub-Ch. 4005: 0.45% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40059110

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. 4005 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4005 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.33% | 2.61 | 0.0001% | — | 0.26% | −1.89 | #7898 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +23.61% | 0.52% | 3.19 | 0.0001% | +22.22% | 0.25% | −2.30 | #7716 |
| FY 2020-21 | 2.59 | 0.0001% | +191.01% | 1.37% | 1.76 | 0.0001% | −44.83% | 0.14% | +0.83 | #6702 |
| FY 2021-22 | 3.20 | 0.0001% | +23.55% | 1.31% | 1.69 | 0.0000% | −3.98% | 0.11% | +1.51 | #6841 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −74.06% | 0.25% | 4.97 | 0.0001% | +194.08% | 0.25% | −4.14 | #8263 |
| FY 2023-24 | 1.81 | 0.0001% | +118.07% | 0.47% | 3.89 | 0.0001% | −21.73% | 0.17% | −2.08 | #7671 |
| FY 2024-25 | 1.70 | 0.0000% | −6.08% | 0.45% | 1.19 | 0.0000% | −69.41% | 0.03% | +0.51 | #7743 |

- CAGR (7-year): exports 15.39%/yr, imports -12.27%/yr (consistently Surplus)

## Key trade insights: HSN Code 40059110 export-import analysis

### Consistent export growth: 15.39% CAGR over 7 years

India's exports under HSN Code 40059110 have grown at a compound annual rate of 15.39% over 7 fiscal years, rising from ₹0.72 Crore in FY 2018-19 to ₹1.70 Crore in FY 2024-25.

### HSN Code 40059110 ranked #7743 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40059110 ranks #7743 out of 12657 HSN codes by total export value. Within Sub-Chapter 4005, it ranks #6 of 7. By trade surplus, it ranks #4801 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 40059110 exports

The strongest single-year export movement for HSN Code 40059110 was recorded in FY 2020-21, when exports surged by 191.01% over the prior year.

### India maintains a trade surplus of ₹0.51 Crore in HSN Code 40059110 goods

In FY 2024-25, India's exports of ₹1.70 Cr exceeded imports of ₹1.19 Cr, resulting in a trade surplus of ₹0.51 Crore — ranking #4801 of 12657 by surplus magnitude.

### Import growth of -12.27% CAGR signals stable import dependency for Hospital sheeting

India's imports under HSN Code 40059110 have grown at -12.27% CAGR, reaching ₹1.19 Crore in FY 2024-25.

### HSN Code 40059110 contributes 0.45% of Sub-Chapter 4005 exports — ranked #6

Among the 7 HSN codes under Sub-Chapter 4005, HSN Code 40059110 ranks #6 by export value — accounting for 0.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #7).

## Related HSN Codes in Sub-Chapter 4005

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 40059990: Other Compounded Rubber, Unvulcanised](https://busy.in/hsn/hsn-40059990/) | ₹166 Cr |
| #2 | [HSN Code 40059190: Other \| Plates, Sheets And Strip\| Other](https://busy.in/hsn/hsn-40059190/) | ₹84 Cr |
| #3 | [HSN Code 40051000: Compounded with carbon black/silica](https://busy.in/hsn/hsn-40051000/) | ₹80 Cr |
| #4 | [HSN Code 40052090: Solutions; dispersions other than those of sub-heading 4005 10 : Other](https://busy.in/hsn/hsn-40052090/) | ₹37 Cr |
| #5 | [HSN Code 40059910: Vulcanized Rubber Sheets and Plates](https://busy.in/hsn/hsn-40059910/) | ₹4 Cr |
| #6 | HSN Code 40059110: Hospital sheeting (this hsn code) | ₹2 Cr |
| #7 | [HSN Code 40052010: Can Sealing Compound](https://busy.in/hsn/hsn-40052010/) | ₹1 Cr |