---
title: "HSN Code for Micro-Cellular Rubber: Plates, Sheets & Strips | HSN 40081110 GST Rate"
description: "Find HSN and GST Rates for 40081110 related to Micro-Cellular Rubber: Plates, Sheets & Strips with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40081110/"
---

# HSN Code 40081110: Micro-Cellular Rubber: Plates, Sheets & Strips

- [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 4008: Rubber sheets & strips](https://busy.in/hsn/sub-chapter-4008/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of cellular rubber : Plates, sheets and strip : Of micro-cellular rubber | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 40081110 ?

It includes Micro-Cellular Rubber: Plates, Sheets & Strips

### Any common misclassification issue with Micro-Cellular Rubber: Plates, Sheets & Strips?

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 Micro-Cellular Rubber: Plates, Sheets & Strips?

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 Micro-Cellular Rubber: Plates, Sheets & Strips?

Under HSN 40081110, Micro-Cellular Rubber: Plates, Sheets & Strips attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Micro-Cellular Rubber: Plates, Sheets & Strips?

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

### Does packaging or labelling change the GST for Micro-Cellular Rubber: Plates, Sheets & Strips?

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.

### How should mixed supplies be billed when Micro-Cellular Rubber: Plates, Sheets & Strips is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Micro-Cellular Rubber: Plates, Sheets & Strips; Nil for exempt items if applicable).

## India's trade performance: HSN Code 40081110 (FY 2024-25)

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

- Exports: ₹63 Cr (−4.94% YoY) — 0.0017% of India's total exports
- Imports: ₹11 Cr (−13.84% YoY) — 0.0002% of India's total imports
- Trade balance: ₹52 Cr (Surplus); surplus rank #2128 of 12657 HSN codes
- Share of Sub-Chapter 4008: 5.62% of its exports; import side 2.87%
- Rank within Sub-Chapter 4008: #3 of 12 by export value; import-side #6

### Key metrics

- Export CAGR: 2.19% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3306 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +53.91% in FY 2021-22
- Contribution to Sub-Ch. 4008: 5.62% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40081110

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. 4008 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4008 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 55.48 | 0.0024% | — | 7.34% | 6.80 | 0.0002% | — | 2.81% | +48.68 | #2718 |
| FY 2019-20 | 74.07 | 0.0034% | +33.51% | 10.16% | 9.37 | 0.0003% | +37.79% | 4.03% | +64.70 | #2369 |
| FY 2020-21 | 66.03 | 0.0031% | −10.85% | 8.67% | 9.36 | 0.0003% | −0.11% | 4.84% | +56.67 | #2554 |
| FY 2021-22 | 101.63 | 0.0032% | +53.91% | 9.81% | 5.98 | 0.0001% | −36.11% | 2.46% | +95.65 | #2390 |
| FY 2022-23 | 66.90 | 0.0018% | −34.17% | 6.78% | 10.59 | 0.0002% | +77.09% | 2.85% | +56.31 | #3091 |
| FY 2023-24 | 66.45 | 0.0018% | −0.67% | 6.74% | 13.22 | 0.0002% | +24.83% | 4.23% | +53.23 | #3146 |
| FY 2024-25 | 63.17 | 0.0017% | −4.94% | 5.62% | 11.39 | 0.0002% | −13.84% | 2.87% | +51.78 | #3306 |

- CAGR (7-year): exports 2.19%/yr, imports 8.98%/yr (consistently Surplus)

## Key trade insights: HSN Code 40081110 export-import analysis

### Consistent export growth: 2.19% CAGR over 7 years

India's exports under HSN Code 40081110 have grown at a compound annual rate of 2.19% over 7 fiscal years, rising from ₹55.48 Crore in FY 2018-19 to ₹63.17 Crore in FY 2024-25.

### HSN Code 40081110 ranked #3306 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40081110 ranks #3306 out of 12657 HSN codes by total export value. Within Sub-Chapter 4008, it ranks #3 of 12. By trade surplus, it ranks #2128 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 40081110 exports

The strongest single-year export movement for HSN Code 40081110 was recorded in FY 2021-22, when exports surged by 53.91% over the prior year.

### India maintains a trade surplus of ₹51.78 Crore in HSN Code 40081110 goods

In FY 2024-25, India's exports of ₹63.17 Cr exceeded imports of ₹11.39 Cr, resulting in a trade surplus of ₹51.78 Crore — ranking #2128 of 12657 by surplus magnitude.

### Import growth of 8.98% CAGR signals stable import dependency for Micro-Cellular Rubber: Plates, Sheets & Strips

India's imports under HSN Code 40081110 have grown at 8.98% CAGR, reaching ₹11.39 Crore in FY 2024-25.

### HSN Code 40081110 contributes 5.62% of Sub-Chapter 4008 exports — ranked #3

Among the 12 HSN codes under Sub-Chapter 4008, HSN Code 40081110 ranks #3 by export value — accounting for 5.62% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.87% share (rank #6).

## Related HSN Codes in Sub-Chapter 4008

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 40082190: Non-cellular rubber sheets, other](https://busy.in/hsn/hsn-40082190/) | ₹776 Cr |
| #2 | [HSN Code 40082120: Gaskets of Vulcanized Rubber](https://busy.in/hsn/hsn-40082120/) | ₹160 Cr |
| #3 | HSN Code 40081110: Micro-Cellular Rubber: Plates, Sheets & Strips (this hsn code) | ₹63 Cr |
| #4 | [HSN Code 40082990: Of Non-Cellular Rubber\| Other \| Other](https://busy.in/hsn/hsn-40082990/) | ₹50 Cr |
| #5 | [HSN Code 40082940: Non-Cellular Rubber Tread/Packing Strips (Tyre Repair)](https://busy.in/hsn/hsn-40082940/) | ₹33 Cr |
| #6 | [HSN Code 40081190: Cellular rubber: Plates, sheets, strips](https://busy.in/hsn/hsn-40081190/) | ₹22 Cr |
| #7 | [HSN Code 40081990: Of Cellular Rubber \| Other](https://busy.in/hsn/hsn-40081990/) | ₹16 Cr |
| #8 | [HSN Code 40082910: Made Up Nylon Fishing Nets](https://busy.in/hsn/hsn-40082910/) | ₹2 Cr |
| #9 | [HSN Code 40082110: Non-Cellular Rubber Sheets/Strips (Footwear)](https://busy.in/hsn/hsn-40082110/) | ₹1 Cr |
| #10 | [HSN Code 40081910: Microcellular Rubber Blocks (Non-Latex, for Footwear)](https://busy.in/hsn/hsn-40081910/) | < ₹1 Crore |