---
title: "HSN Code for Motor Car Rubber Tyres & Tubes: Other Types | HSN 40111090 GST Rate"
description: "Find HSN and GST Rates for 40111090 related to Motor Car Rubber Tyres & Tubes: Other Types with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40111090/"
---

# HSN Code 40111090: Motor Car Rubber Tyres & Tubes: Other Types

- [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 4011: Pneumatic rubber tyres](https://busy.in/hsn/sub-chapter-4011/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of a kind used on motor cars (including station wagons and racing cars) : Other | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 40111090 ?

It includes Motor Car Rubber Tyres & Tubes: Other Types

### How much GST applies to Motor Car Rubber Tyres & Tubes: Other Types?

Under HSN 40111090, Motor Car Rubber Tyres & Tubes: Other Types attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Motor Car Rubber Tyres & Tubes: Other Types?

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 Motor Car Rubber Tyres & Tubes: Other Types?

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 Motor Car Rubber Tyres & Tubes: Other Types is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Motor Car Rubber Tyres & Tubes: Other Types; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Motor Car Rubber Tyres & Tubes: Other Types?

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 Motor Car Rubber Tyres & Tubes: Other Types?

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.

## India's trade performance: HSN Code 40111090 (FY 2024-25)

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

- Exports: ₹305 Cr (+49.34% YoY) — 0.0083% of India's total exports
- Imports: ₹5 Cr (−19.83% YoY) — 0.0001% of India's total imports
- Trade balance: ₹301 Cr (Surplus); surplus rank #914 of 12657 HSN codes
- Share of Sub-Chapter 4011: 1.22% of its exports; import side 0.31%
- Rank within Sub-Chapter 4011: #7 of 21 by export value; import-side #9

### Key metrics

- Export CAGR: 16.85% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1424 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +65.70% in FY 2022-23
- Contribution to Sub-Ch. 4011: 1.22% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40111090

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. 4011 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4011 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 119.97 | 0.0053% | — | 0.93% | 86.14 | 0.0024% | — | 2.88% | +33.83 | #1809 |
| FY 2019-20 | 111.38 | 0.0051% | −7.16% | 0.87% | 41.64 | 0.0012% | −51.66% | 1.59% | +69.74 | #1902 |
| FY 2020-21 | 127.39 | 0.0059% | +14.37% | 0.90% | 10.76 | 0.0004% | −74.16% | 0.84% | +116.63 | #1821 |
| FY 2021-22 | 128.24 | 0.0041% | +0.67% | 0.61% | 26.51 | 0.0006% | +146.38% | 1.43% | +101.73 | #2119 |
| FY 2022-23 | 212.50 | 0.0059% | +65.70% | 0.92% | 12.10 | 0.0002% | −54.36% | 0.57% | +200.40 | #1674 |
| FY 2023-24 | 204.51 | 0.0057% | −3.76% | 0.89% | 6.05 | 0.0001% | −50.00% | 0.24% | +198.46 | #1761 |
| FY 2024-25 | 305.41 | 0.0083% | +49.34% | 1.22% | 4.85 | 0.0001% | −19.83% | 0.31% | +300.56 | #1424 |

- CAGR (7-year): exports 16.85%/yr, imports -38.09%/yr (consistently Surplus)

## Key trade insights: HSN Code 40111090 export-import analysis

### Consistent export growth: 16.85% CAGR over 7 years

India's exports under HSN Code 40111090 have grown at a compound annual rate of 16.85% over 7 fiscal years, rising from ₹119.97 Crore in FY 2018-19 to ₹305.41 Crore in FY 2024-25.

### HSN Code 40111090 ranked #1424 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40111090 ranks #1424 out of 12657 HSN codes by total export value. Within Sub-Chapter 4011, it ranks #7 of 21. By trade surplus, it ranks #914 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 40111090 exports

The strongest single-year export movement for HSN Code 40111090 was recorded in FY 2022-23, when exports surged by 65.70% over the prior year.

### India maintains a trade surplus of ₹300.56 Crore in HSN Code 40111090 goods

In FY 2024-25, India's exports of ₹305.41 Cr exceeded imports of ₹4.85 Cr, resulting in a trade surplus of ₹300.56 Crore — ranking #914 of 12657 by surplus magnitude.

### Import growth of -38.09% CAGR signals stable import dependency for Motor Car Rubber Tyres & Tubes: Other Types

India's imports under HSN Code 40111090 have grown at -38.09% CAGR, reaching ₹4.85 Crore in FY 2024-25.

### HSN Code 40111090 contributes 1.22% of Sub-Chapter 4011 exports — ranked #7

Among the 21 HSN codes under Sub-Chapter 4011, HSN Code 40111090 ranks #7 by export value — accounting for 1.22% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.31% share (rank #9).

## Related HSN Codes in Sub-Chapter 4011

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 40117000: Agricultural tires](https://busy.in/hsn/hsn-40117000/) | ₹9,834 Cr |
| #2 | [HSN Code 40118000: Tyres for Construction/Mining/Industrial Vehicles](https://busy.in/hsn/hsn-40118000/) | ₹5,256 Cr |
| #3 | [HSN Code 40112010: Of a kind used on buses or lorries](https://busy.in/hsn/hsn-40112010/) | ₹4,380 Cr |
| #4 | [HSN Code 40111010: Radial Tyres (Motor Cars)](https://busy.in/hsn/hsn-40111010/) | ₹1,894 Cr |
| #5 | [HSN Code 40112090: Bus/lorry parts: Other](https://busy.in/hsn/hsn-40112090/) | ₹1,797 Cr |
| #6 | [HSN Code 40114010: Of a kind used on motor cycles: For motor cycles](https://busy.in/hsn/hsn-40114010/) | ₹754 Cr |
| #7 | HSN Code 40111090: Motor Car Rubber Tyres & Tubes: Other Types (this hsn code) | ₹305 Cr |
| #8 | [HSN Code 40115090: Tyres (Bicycles/Rickshaws)](https://busy.in/hsn/hsn-40115090/) | ₹298 Cr |
| #9 | [HSN Code 40119000: Other Pneumatic Tyres: Excluding Bicycle, Rickshaw & Aircraft](https://busy.in/hsn/hsn-40119000/) | ₹219 Cr |
| #10 | [HSN Code 40114090: Of A Kind Used On Motor Cycles \| Other](https://busy.in/hsn/hsn-40114090/) | ₹170 Cr |