---
title: "HSN Code for Bus/lorry parts: Other | HSN 40112090 GST Rate"
description: "Find HSN and GST Rates for 40112090 related to Bus/lorry parts: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40112090/"
---

# HSN Code 40112090: Bus/lorry parts: 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 4011: Pneumatic rubber tyres](https://busy.in/hsn/sub-chapter-4011/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of a kind used on buses or lorries : Other | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 40112090 ?

It includes Bus/lorry parts: Other

### Does packaging or labelling change the GST for Bus/lorry parts: 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.

### Any common misclassification issue with Bus/lorry parts: Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Bus/lorry parts: Other?

Under HSN 40112090, Bus/lorry parts: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Bus/lorry parts: Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Bus/lorry parts: Other; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Bus/lorry parts: 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 40112090 (FY 2024-25)

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

- Exports: ₹1,797 Cr (+8.68% YoY) — 0.0488% of India's total exports
- Imports: ₹17 Cr (+551.52% YoY) — 0.0003% of India's total imports
- Trade balance: ₹1,780 Cr (Surplus); surplus rank #217 of 12657 HSN codes
- Share of Sub-Chapter 4011: 7.17% of its exports; import side 1.11%
- Rank within Sub-Chapter 4011: #5 of 21 by export value; import-side #7

### Key metrics

- Export CAGR: -1.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #312 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +37.28% in FY 2021-22
- Contribution to Sub-Ch. 4011: 7.17% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40112090

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 | 2,013.60 | 0.0881% | — | 15.62% | 44.89 | 0.0013% | — | 1.50% | +1,968.71 | #150 |
| FY 2019-20 | 1,806.24 | 0.0821% | −10.30% | 14.06% | 19.42 | 0.0006% | −56.74% | 0.74% | +1,786.82 | #178 |
| FY 2020-21 | 1,427.36 | 0.0664% | −20.98% | 10.12% | 1.79 | 0.0001% | −90.78% | 0.14% | +1,425.57 | #232 |
| FY 2021-22 | 1,959.48 | 0.0624% | +37.28% | 9.25% | 4.67 | 0.0001% | +160.89% | 0.25% | +1,954.81 | #244 |
| FY 2022-23 | 1,683.93 | 0.0465% | −14.06% | 7.28% | 3.25 | 0.0001% | −30.41% | 0.15% | +1,680.68 | #308 |
| FY 2023-24 | 1,653.91 | 0.0457% | −1.78% | 7.17% | 2.64 | 0.0000% | −18.77% | 0.10% | +1,651.27 | #308 |
| FY 2024-25 | 1,797.48 | 0.0488% | +8.68% | 7.17% | 17.20 | 0.0003% | +551.52% | 1.11% | +1,780.28 | #312 |

- CAGR (7-year): exports -1.87%/yr, imports -14.78%/yr (consistently Surplus)

## Key trade insights: HSN Code 40112090 export-import analysis

### Export decline: -1.87% CAGR over 7 years

India's exports under HSN Code 40112090 have declined at a compound annual rate of -1.87% over 7 fiscal years, falling from ₹2,013.60 Crore in FY 2018-19 to ₹1,797.48 Crore in FY 2024-25.

### HSN Code 40112090 ranked #312 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40112090 ranks #312 out of 12657 HSN codes by total export value. Within Sub-Chapter 4011, it ranks #5 of 21. By trade surplus, it ranks #217 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 40112090 exports

The strongest single-year export movement for HSN Code 40112090 was recorded in FY 2021-22, when exports surged by 37.28% over the prior year.

### India maintains a trade surplus of ₹1,780.28 Crore in HSN Code 40112090 goods

In FY 2024-25, India's exports of ₹1,797.48 Cr exceeded imports of ₹17.20 Cr, resulting in a trade surplus of ₹1,780.28 Crore — ranking #217 of 12657 by surplus magnitude.

### Import growth of -14.78% CAGR signals stable import dependency for Bus/lorry parts: Other

India's imports under HSN Code 40112090 have grown at -14.78% CAGR, reaching ₹17.20 Crore in FY 2024-25.

### HSN Code 40112090 contributes 7.17% of Sub-Chapter 4011 exports — ranked #5

Among the 21 HSN codes under Sub-Chapter 4011, HSN Code 40112090 ranks #5 by export value — accounting for 7.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.11% share (rank #7).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-40111090/) | ₹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 |