--- title: "HSN Code for Of Cellular Rubber | Other | HSN 40081990 GST Rate" description: "Find HSN and GST Rates for 40081990 related to Of Cellular Rubber | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40081990/" --- # HSN Code 40081990: Of Cellular Rubber | 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 4008: Rubber sheets & strips](https://busy.in/hsn/sub-chapter-4008/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of cellular rubber : Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40081990 ? It includes Of Cellular Rubber | Other ### How should mixed supplies be billed when Of Cellular Rubber / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of Cellular Rubber / Other; Nil for exempt items if applicable). ### Any common misclassification issue with Of Cellular Rubber / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Of Cellular Rubber / 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. ### How much GST applies to Of Cellular Rubber / Other? Under HSN 40081990, Of Cellular Rubber / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Of Cellular Rubber / 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. ## India's trade performance: HSN Code 40081990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹16 Cr (+72.10% YoY) — 0.0004% of India's total exports - Imports: ₹18 Cr (+18.83% YoY) — 0.0003% of India's total imports - Trade balance: −₹2 Cr (Deficit); surplus rank #8188 of 12657 HSN codes - Share of Sub-Chapter 4008: 1.40% of its exports; import side 4.47% - Rank within Sub-Chapter 4008: #7 of 12 by export value; import-side #5 ### Key metrics - Export CAGR: 8.32% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5192 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +72.10% in FY 2024-25 - Contribution to Sub-Ch. 4008: 1.40% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40081990 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 | 9.74 | 0.0004% | — | 1.29% | 11.45 | 0.0003% | — | 4.73% | −1.71 | #5016 | | FY 2019-20 | 7.86 | 0.0004% | −19.30% | 1.08% | 8.32 | 0.0002% | −27.34% | 3.58% | −0.46 | #5317 | | FY 2020-21 | 8.54 | 0.0004% | +8.65% | 1.12% | 5.36 | 0.0002% | −35.58% | 2.77% | +3.18 | #5292 | | FY 2021-22 | 10.20 | 0.0003% | +19.44% | 0.99% | 9.43 | 0.0002% | +75.93% | 3.87% | +0.77 | #5455 | | FY 2022-23 | 13.36 | 0.0004% | +30.98% | 1.35% | 12.73 | 0.0002% | +34.99% | 3.43% | +0.63 | #5241 | | FY 2023-24 | 9.14 | 0.0003% | −31.59% | 0.93% | 14.92 | 0.0003% | +17.20% | 4.77% | −5.78 | #5841 | | FY 2024-25 | 15.73 | 0.0004% | +72.10% | 1.40% | 17.73 | 0.0003% | +18.83% | 4.47% | −2.00 | #5192 | - CAGR (7-year): exports 8.32%/yr, imports 7.56%/yr (consistently Deficit) ## Key trade insights: HSN Code 40081990 export-import analysis ### Consistent export growth: 8.32% CAGR over 7 years India's exports under HSN Code 40081990 have grown at a compound annual rate of 8.32% over 7 fiscal years, rising from ₹9.74 Crore in FY 2018-19 to ₹15.73 Crore in FY 2024-25. ### HSN Code 40081990 ranked #5192 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40081990 ranks #5192 out of 12657 HSN codes by total export value. Within Sub-Chapter 4008, it ranks #7 of 12. By trade surplus, it ranks #8188 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 40081990 exports The strongest single-year export movement for HSN Code 40081990 was recorded in FY 2024-25, when exports surged by 72.10% over the prior year. ### India records a trade deficit of ₹2.00 Crore in HSN Code 40081990 goods In FY 2024-25, India's imports of ₹17.73 Cr exceeded exports of ₹15.73 Cr, resulting in a trade deficit of ₹2.00 Crore — ranking #8188 of 12657 by surplus magnitude. ### Import growth of 7.56% CAGR signals stable import dependency for Of Cellular Rubber | Other India's imports under HSN Code 40081990 have grown at 7.56% CAGR, reaching ₹17.73 Crore in FY 2024-25. ### HSN Code 40081990 contributes 1.40% of Sub-Chapter 4008 exports — ranked #7 Among the 12 HSN codes under Sub-Chapter 4008, HSN Code 40081990 ranks #7 by export value — accounting for 1.40% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.47% share (rank #5). ## 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](https://busy.in/hsn/hsn-40081110/) | ₹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 (this hsn code) | ₹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 |