---
title: "HSN Code for Other | Plates, Sheets And Strip| Other | HSN 40059190 GST Rate"
description: "Find HSN and GST Rates for 40059190 related to Other | Plates, Sheets And Strip| Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40059190/"
---

# HSN Code 40059190: Other | Plates, Sheets And Strip| Other

- [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: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 40059190 ?

It includes Other | Plates, Sheets And Strip| Other

### Any common misclassification issue with Other / Plates, Sheets And Strip/ Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Other / Plates, Sheets And Strip/ Other?

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 Other / Plates, Sheets And Strip/ Other?

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.

### Can we claim ITC on inputs used to trade Other / Plates, Sheets And Strip/ Other?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Other / Plates, Sheets And Strip/ Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Plates, Sheets And Strip/ Other; Nil for exempt items if applicable).

## India's trade performance: HSN Code 40059190 (FY 2024-25)

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

- Exports: ₹84 Cr (−1.90% YoY) — 0.0023% of India's total exports
- Imports: ₹195 Cr (+5.70% YoY) — 0.0032% of India's total imports
- Trade balance: −₹111 Cr (Deficit); surplus rank #10875 of 12657 HSN codes
- Share of Sub-Chapter 4005: 22.53% of its exports; import side 4.70%
- Rank within Sub-Chapter 4005: #2 of 7 by export value; import-side #2

### Key metrics

- Export CAGR: 6.91% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2898 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +50.47% in FY 2021-22
- Contribution to Sub-Ch. 4005: 22.53% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40059190

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 | 56.48 | 0.0025% | — | 26.20% | 208.99 | 0.0058% | — | 21.08% | −152.51 | #2701 |
| FY 2019-20 | 64.66 | 0.0029% | +14.48% | 37.45% | 210.79 | 0.0063% | +0.86% | 16.74% | −146.13 | #2549 |
| FY 2020-21 | 57.38 | 0.0027% | −11.26% | 30.26% | 166.16 | 0.0057% | −21.17% | 13.59% | −108.78 | #2736 |
| FY 2021-22 | 86.34 | 0.0028% | +50.47% | 35.41% | 208.71 | 0.0046% | +25.61% | 13.30% | −122.37 | #2613 |
| FY 2022-23 | 96.81 | 0.0027% | +12.13% | 28.92% | 271.71 | 0.0047% | +30.19% | 13.83% | −174.90 | #2573 |
| FY 2023-24 | 85.97 | 0.0024% | −11.20% | 22.21% | 184.40 | 0.0033% | −32.13% | 8.19% | −98.43 | #2768 |
| FY 2024-25 | 84.34 | 0.0023% | −1.90% | 22.53% | 194.91 | 0.0032% | +5.70% | 4.70% | −110.57 | #2898 |

- CAGR (7-year): exports 6.91%/yr, imports -1.16%/yr (consistently Deficit)

## Key trade insights: HSN Code 40059190 export-import analysis

### Consistent export growth: 6.91% CAGR over 7 years

India's exports under HSN Code 40059190 have grown at a compound annual rate of 6.91% over 7 fiscal years, rising from ₹56.48 Crore in FY 2018-19 to ₹84.34 Crore in FY 2024-25.

### HSN Code 40059190 ranked #2898 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40059190 ranks #2898 out of 12657 HSN codes by total export value. Within Sub-Chapter 4005, it ranks #2 of 7. By trade surplus, it ranks #10875 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 40059190 exports

The strongest single-year export movement for HSN Code 40059190 was recorded in FY 2021-22, when exports surged by 50.47% over the prior year.

### India records a trade deficit of ₹110.57 Crore in HSN Code 40059190 goods

In FY 2024-25, India's imports of ₹194.91 Cr exceeded exports of ₹84.34 Cr, resulting in a trade deficit of ₹110.57 Crore — ranking #10875 of 12657 by surplus magnitude.

### Import growth of -1.16% CAGR signals stable import dependency for Other | Plates, Sheets And Strip| Other

India's imports under HSN Code 40059190 have grown at -1.16% CAGR, reaching ₹194.91 Crore in FY 2024-25.

### HSN Code 40059190 contributes 22.53% of Sub-Chapter 4005 exports — ranked #2

Among the 7 HSN codes under Sub-Chapter 4005, HSN Code 40059190 ranks #2 by export value — accounting for 22.53% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.70% share (rank #2).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-40059110/) | ₹2 Cr |
| #7 | [HSN Code 40052010: Can Sealing Compound](https://busy.in/hsn/hsn-40052010/) | ₹1 Cr |