--- title: "HSN Code for Non-Cellular Rubber Tread/Packing Strips (Tyre Repair) | HSN 40082940 GST Rate" description: "Find HSN and GST Rates for 40082940 related to Non-Cellular Rubber Tread/Packing Strips (Tyre Repair) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40082940/" --- # HSN Code 40082940: Non-Cellular Rubber Tread/Packing Strips (Tyre Repair) - [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 non-cellular rubber: Other : Tread rubber and tread packing strip for resoling or repairing or retreading rubber tyres | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40082940 ? It includes Non-Cellular Rubber Tread/Packing Strips (Tyre Repair) ### How should mixed supplies be billed when Non-Cellular Rubber Tread/Packing Strips (Tyre Repair) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-Cellular Rubber Tread/Packing Strips (Tyre Repair); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Non-Cellular Rubber Tread/Packing Strips (Tyre Repair)? 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. ### Any common misclassification issue with Non-Cellular Rubber Tread/Packing Strips (Tyre Repair)? 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 Non-Cellular Rubber Tread/Packing Strips (Tyre Repair)? 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 Non-Cellular Rubber Tread/Packing Strips (Tyre Repair)? Under HSN 40082940, Non-Cellular Rubber Tread/Packing Strips (Tyre Repair) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Non-Cellular Rubber Tread/Packing Strips (Tyre Repair)? 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 40082940 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹33 Cr (+1.58% YoY) — 0.0009% of India's total exports - Imports: < ₹1 Crore (+72.73% YoY) — 0.0000% of India's total imports - Trade balance: ₹32 Cr (Surplus); surplus rank #2477 of 12657 HSN codes - Share of Sub-Chapter 4008: 2.91% of its exports; import side 0.14% - Rank within Sub-Chapter 4008: #5 of 12 by export value; import-side #12 ### Key metrics - Export CAGR: 3.02% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4205 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +19.12% in FY 2022-23 - Contribution to Sub-Ch. 4008: 2.91% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40082940 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 | 27.40 | 0.0012% | — | 3.63% | 1.53 | 0.0000% | — | 0.63% | +25.87 | #3685 | | FY 2019-20 | 28.78 | 0.0013% | +5.04% | 3.95% | 1.46 | 0.0000% | −4.58% | 0.63% | +27.32 | #3649 | | FY 2020-21 | 22.58 | 0.0010% | −21.54% | 2.97% | < ₹1 Crore | 0.0000% | −39.73% | 0.46% | +21.70 | #4032 | | FY 2021-22 | 26.52 | 0.0008% | +17.45% | 2.56% | < ₹1 Crore | 0.0000% | −27.27% | 0.26% | +25.88 | #4206 | | FY 2022-23 | 31.59 | 0.0009% | +19.12% | 3.20% | < ₹1 Crore | 0.0000% | +1.56% | 0.18% | +30.94 | #4089 | | FY 2023-24 | 32.24 | 0.0009% | +2.06% | 3.27% | < ₹1 Crore | 0.0000% | −49.23% | 0.11% | +31.91 | #4142 | | FY 2024-25 | 32.75 | 0.0009% | +1.58% | 2.91% | < ₹1 Crore | 0.0000% | +72.73% | 0.14% | +32.18 | #4205 | - CAGR (7-year): exports 3.02%/yr, imports -15.17%/yr (consistently Surplus) ## Key trade insights: HSN Code 40082940 export-import analysis ### Consistent export growth: 3.02% CAGR over 7 years India's exports under HSN Code 40082940 have grown at a compound annual rate of 3.02% over 7 fiscal years, rising from ₹27.40 Crore in FY 2018-19 to ₹32.75 Crore in FY 2024-25. ### HSN Code 40082940 ranked #4205 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40082940 ranks #4205 out of 12657 HSN codes by total export value. Within Sub-Chapter 4008, it ranks #5 of 12. By trade surplus, it ranks #2477 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 40082940 exports The strongest single-year export movement for HSN Code 40082940 was recorded in FY 2022-23, when exports surged by 19.12% over the prior year. ### India maintains a trade surplus of ₹32.18 Crore in HSN Code 40082940 goods In FY 2024-25, India's exports of ₹32.75 Cr exceeded imports of ₹0.57 Cr, resulting in a trade surplus of ₹32.18 Crore — ranking #2477 of 12657 by surplus magnitude. ### Import growth of -15.17% CAGR signals stable import dependency for Non-Cellular Rubber Tread/Packing Strips (Tyre Repair) India's imports under HSN Code 40082940 have grown at -15.17% CAGR, reaching ₹0.57 Crore in FY 2024-25. ### HSN Code 40082940 contributes 2.91% of Sub-Chapter 4008 exports — ranked #5 Among the 12 HSN codes under Sub-Chapter 4008, HSN Code 40082940 ranks #5 by export value — accounting for 2.91% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.14% share (rank #12). ## 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) (this hsn code) | ₹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 |