HSN Code 40112090: Bus/lorry parts: Other

HSN Code 40112090 represents Bus/lorry parts: Other under GST classification. This code helps businesses identify Bus/lorry parts: Other correctly for billing, taxation, and trade. With HSN Code 40112090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Bus/lorry parts: Other.

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Description of Goods for HSN Code 40112090

HSN Code 40112090 relates to the following description.

Description of Goods

Of a kind used on buses or lorries : Other

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 40112090 not include?

Bus/lorry parts: Other 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 40112090 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

₹1,797 Cr

+8.68% vs FY 2023-24

0.0488% of India’s total exports

India’s Imports

FY 2024-25

₹17 Cr

+551.52% vs FY 2023-24

0.0003% of India’s total imports

Trade Balance

FY 2024-25

₹1,780 Cr

Trade Surplus

Surplus rank #217 of 12657 HSN codes

% of Sub-Chapter 4011

FY 2024-25

7.17%

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

Import side: 1.11% of Sub-Chapter 4011’s imports

Rank Within Sub-Chapter 4011

FY 2024-25

#5 of 21

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

Import-side rank: #7 of 21

At a glance

−1.87%

Export CAGR

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

#312

National Export Rank

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

+37.28%

Peak Growth Year

FY 2021-22 · strongest single-year move

7.17%

Contribution to Sub-Ch. 4011

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

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #150

Balance

+1,968.71

Exports

2,013.60 ₹ Cr

0.0881% share

YoY

15.62% of Sub-Ch. 4011

Imports

44.89 ₹ Cr

0.0013% share

YoY

1.50% of Sub-Ch. 4011

FY 2019-20 Exp. Rank #178

Balance

+1,786.82

Exports

1,806.24 ₹ Cr

0.0821% share

−10.30% YoY

14.06% of Sub-Ch. 4011

Imports

19.42 ₹ Cr

0.0006% share

−56.74% YoY

0.74% of Sub-Ch. 4011

FY 2020-21 Exp. Rank #232

Balance

+1,425.57

Exports

1,427.36 ₹ Cr

0.0664% share

−20.98% YoY

10.12% of Sub-Ch. 4011

Imports

1.79 ₹ Cr

0.0001% share

−90.78% YoY

0.14% of Sub-Ch. 4011

FY 2021-22 Exp. Rank #244

Balance

+1,954.81

Exports

1,959.48 ₹ Cr

0.0624% share

+37.28% YoY

9.25% of Sub-Ch. 4011

Imports

4.67 ₹ Cr

0.0001% share

+160.89% YoY

0.25% of Sub-Ch. 4011

FY 2022-23 Exp. Rank #308

Balance

+1,680.68

Exports

1,683.93 ₹ Cr

0.0465% share

−14.06% YoY

7.28% of Sub-Ch. 4011

Imports

3.25 ₹ Cr

0.0001% share

−30.41% YoY

0.15% of Sub-Ch. 4011

FY 2023-24 Exp. Rank #308

Balance

+1,651.27

Exports

1,653.91 ₹ Cr

0.0457% share

−1.78% YoY

7.17% of Sub-Ch. 4011

Imports

2.64 ₹ Cr

0.0000% share

−18.77% YoY

0.10% of Sub-Ch. 4011

FY 2024-25 Exp. Rank #312

Balance

+1,780.28

Exports

1,797.48 ₹ Cr

0.0488% share

+8.68% YoY

7.17% of Sub-Ch. 4011

Imports

17.20 ₹ Cr

0.0003% share

+551.52% YoY

1.11% of Sub-Ch. 4011

CAGR · 7-Year

Exports

−1.87% /yr

Imports

−14.78% /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 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 40112090 and GST compliance.

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.

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.