HSN Code 40112010: Of a kind used on buses or lorries

HSN Code 40112010 represents Of a kind used on buses or lorries under GST classification. This code helps businesses identify Of a kind used on buses or lorries correctly for billing, taxation, and trade. With HSN Code 40112010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Of a kind used on buses or lorries.

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Description of Goods for HSN Code 40112010

HSN Code 40112010 relates to the following description.

Description of Goods

Of a kind used on buses or lorries : Radials

Chapter

40 - Rubber and articles thereof

Sub Chapter

4011 - New pneumatic tyres, of rubber

CGST

14%

SGST

14%

IGST

28%

CESS

0%

What does HSN Code 40112010 not include?

Of a kind used on buses or lorries does not include products with the following descriptions.

Of a kind used on motor cars (including station wagons and racing cars) : Radials

Of a kind used on motor cars (including station wagons and racing cars) : Other

Of a kind used on bicycles : Multi-cellular polyurethane (MCP) tubeless tyres

Of a kind used on bicycles : Other, having a “herring-bone” or similar tread

Of a kind used on/in bicycles, cycle rickshaws and threewheeled power cycle rickshaws

New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : of a kind used on agricultural or forestry vehicles and machines

New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm

New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm

New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : other

Of a kind used on agricultural or forestry vehicles and machines (Tyre for tractors)

Of a kind used on construction, mining or industrial handling vehicles and machines

Other than of a kind used on/in bicycles, cycle rickshaws and threewheeled power cycle rickshaws; rear tractor tyres and of a kind used on aircraft

New pneumatic tyres, of rubber - other : of a kind used on agricultural or forestry vehicles and machines

New pneumatic tyres, of rubber - other : of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm

New pneumatic tyres, of rubber - other : of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm

India’s Trade Performance — HSN Code 40112010 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹4,380 Cr

+10.42% vs FY 2023-24

0.1190% of India’s total exports

India’s Imports

FY 2024-25

₹110 Cr

+760.20% vs FY 2023-24

0.0018% of India’s total imports

Trade Balance

FY 2024-25

₹4,269 Cr

Trade Surplus

Surplus rank #83 of 12657 HSN codes

% of Sub-Chapter 4011

FY 2024-25

17.48%

Share of Sub-Chapter 4011’s total exports in FY 2024-25

Import side: 7.15% of Sub-Chapter 4011’s imports

Rank Within Sub-Chapter 4011

FY 2024-25

#3 of 21

Position by export value among HSN codes in Sub-Chapter 4011

Import-side rank: #4 of 21

At a glance

21.07%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#111

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+77.96%

Peak Growth Year

FY 2021-22 · strongest single-year move

17.48%

Contribution to Sub-Ch. 4011

Share of Sub-Chapter 4011 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 40112010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #236

Balance

+771.14

Exports

1,391.03 ₹ Cr

0.0609% share

YoY

10.79% of Sub-Ch. 4011

Imports

619.89 ₹ Cr

0.0173% share

YoY

20.70% of Sub-Ch. 4011

FY 2019-20 Exp. Rank #172

Balance

+1,438.78

Exports

1,866.49 ₹ Cr

0.0848% share

+34.18% YoY

14.53% of Sub-Ch. 4011

Imports

427.71 ₹ Cr

0.0128% share

−31.00% YoY

16.37% of Sub-Ch. 4011

FY 2020-21 Exp. Rank #165

Balance

+1,863.08

Exports

2,014.36 ₹ Cr

0.0937% share

+7.92% YoY

14.29% of Sub-Ch. 4011

Imports

151.28 ₹ Cr

0.0052% share

−64.63% YoY

11.74% of Sub-Ch. 4011

FY 2021-22 Exp. Rank #120

Balance

+3,458.71

Exports

3,584.85 ₹ Cr

0.1142% share

+77.96% YoY

16.93% of Sub-Ch. 4011

Imports

126.14 ₹ Cr

0.0028% share

−16.62% YoY

6.79% of Sub-Ch. 4011

FY 2022-23 Exp. Rank #115

Balance

+3,974.00

Exports

4,049.66 ₹ Cr

0.1118% share

+12.97% YoY

17.51% of Sub-Ch. 4011

Imports

75.66 ₹ Cr

0.0013% share

−40.02% YoY

3.55% of Sub-Ch. 4011

FY 2023-24 Exp. Rank #122

Balance

+3,953.71

Exports

3,966.55 ₹ Cr

0.1096% share

−2.05% YoY

17.19% of Sub-Ch. 4011

Imports

12.84 ₹ Cr

0.0002% share

−83.03% YoY

0.51% of Sub-Ch. 4011

FY 2024-25 Exp. Rank #111

Balance

+4,269.49

Exports

4,379.94 ₹ Cr

0.1190% share

+10.42% YoY

17.48% of Sub-Ch. 4011

Imports

110.45 ₹ Cr

0.0018% share

+760.20% YoY

7.15% of Sub-Ch. 4011

CAGR · 7-Year

Exports

21.07% /yr

Imports

−24.99% /yr

Consistently Surplus
Sub-Chapter 4011 total

reference, FY 2024-25

Export

₹25,056.83 Cr

Import

₹1,545.24 Cr

Trade Balance

+23,511.59

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 40112010 Export-Import Analysis

Consistent Export Growth: 21.07% CAGR Over 7 Years

India's exports under HSN Code 40112010 have grown at a compound annual rate of 21.07% over 7 fiscal years, rising from ₹1,391.03 Crore in FY 2018-19 to ₹4,379.94 Crore in FY 2024-25.

HSN Code 40112010 Ranked #111 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 40112010 ranks #111 out of 12657 HSN codes by total export value. Within Sub-Chapter 4011, it ranks #3 of 21. By trade surplus, it ranks #83 of 12657.

FY 2021-22 Was the Strongest Growth Year for HSN Code 40112010 Exports

The strongest single-year export movement for HSN Code 40112010 was recorded in FY 2021-22, when exports surged by 77.96% over the prior year.

India Maintains a Trade Surplus of ₹4,269.49 Crore in HSN Code 40112010 Goods

In FY 2024-25, India's exports of ₹4,379.94 Cr exceeded imports of ₹110.45 Cr, resulting in a trade surplus of ₹4,269.49 Crore — ranking #83 of 12657 by surplus magnitude.

Import Growth of −24.99% CAGR Signals Stable Import Dependency for Of a kind used on buses or lorries

India's imports under HSN Code 40112010 have grown at −24.99% CAGR, reaching ₹110.45 Crore in FY 2024-25.

HSN Code 40112010 Contributes 17.48% of Sub-Chapter 4011 Exports — Ranked #3

Among the 21 HSN codes under Sub-Chapter 4011, HSN Code 40112010 ranks #3 by export value — accounting for 17.48% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.15% share (rank #4).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 40112010 and GST compliance.

What products are classified under HSN 40112010 ?

It includes Of a kind used on buses or lorries

Do e‑way bill and e‑invoice apply for Of a kind used on buses or lorries?

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.

Can we claim ITC on inputs used to trade Of a kind used on buses or lorries?

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

How much GST applies to Of a kind used on buses or lorries?

Under HSN 40112010, Of a kind used on buses or lorries attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Of a kind used on buses or lorries?

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 a kind used on buses or lorries?

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 Of a kind used on buses or lorries is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of a kind used on buses or lorries; Nil for exempt items if applicable).

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.