--- title: "HSN Code for Agricultural tires | HSN 40117000 GST Rate" description: "Find HSN and GST Rates for 40117000 related to Agricultural tires with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40117000/" --- # HSN Code 40117000: Agricultural tires - [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 agricultural or forestry vehicles and machines (Tyre for tractors) | 9% | 9% | 18% | 0% | | Of a kind used on agricultural or forestry vehicles and machines | 14% | 14% | 28% | 0% | ## Frequently asked questions ### What products are classified under HSN 40117000 ? It includes Agricultural tires ### How should mixed supplies be billed when Agricultural tires is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Agricultural tires; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Agricultural tires? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Agricultural tires? 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 Agricultural tires? 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 Agricultural tires? 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 Agricultural tires? Under HSN 40117000, Agricultural tires attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 40117000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹9,834 Cr (+5.66% YoY) — 0.2672% of India's total exports - Imports: ₹8 Cr (+8.31% YoY) — 0.0001% of India's total imports - Trade balance: ₹9,826 Cr (Surplus); surplus rank #28 of 12657 HSN codes - Share of Sub-Chapter 4011: 39.25% of its exports; import side 0.50% - Rank within Sub-Chapter 4011: #1 of 21 by export value; import-side #8 ### Key metrics - Export CAGR: 12.50% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #35 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +45.11% in FY 2021-22 - Contribution to Sub-Ch. 4011: 39.25% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40117000 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 | 4,850.85 | 0.2123% | — | 37.63% | 25.25 | 0.0007% | — | 0.84% | +4,825.60 | #56 | | FY 2019-20 | 4,659.80 | 0.2117% | −3.94% | 36.28% | 7.49 | 0.0002% | −70.34% | 0.29% | +4,652.31 | #61 | | FY 2020-21 | 6,022.75 | 0.2800% | +29.25% | 42.71% | 7.97 | 0.0003% | +6.41% | 0.62% | +6,014.78 | #45 | | FY 2021-22 | 8,739.80 | 0.2785% | +45.11% | 41.27% | 9.03 | 0.0002% | +13.30% | 0.49% | +8,730.77 | #44 | | FY 2022-23 | 9,445.83 | 0.2609% | +8.08% | 40.85% | 9.89 | 0.0002% | +9.52% | 0.46% | +9,435.94 | #39 | | FY 2023-24 | 9,306.66 | 0.2572% | −1.47% | 40.34% | 7.10 | 0.0001% | −28.21% | 0.28% | +9,299.56 | #43 | | FY 2024-25 | 9,833.59 | 0.2672% | +5.66% | 39.25% | 7.69 | 0.0001% | +8.31% | 0.50% | +9,825.90 | #35 | - CAGR (7-year): exports 12.50%/yr, imports -17.98%/yr (consistently Surplus) ## Key trade insights: HSN Code 40117000 export-import analysis ### Consistent export growth: 12.50% CAGR over 7 years India's exports under HSN Code 40117000 have grown at a compound annual rate of 12.50% over 7 fiscal years, rising from ₹4,850.85 Crore in FY 2018-19 to ₹9,833.59 Crore in FY 2024-25. ### HSN Code 40117000 ranked #35 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40117000 ranks #35 out of 12657 HSN codes by total export value. Within Sub-Chapter 4011, it ranks #1 of 21. By trade surplus, it ranks #28 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 40117000 exports The strongest single-year export movement for HSN Code 40117000 was recorded in FY 2021-22, when exports surged by 45.11% over the prior year. ### India maintains a trade surplus of ₹9,825.90 Crore in HSN Code 40117000 goods In FY 2024-25, India's exports of ₹9,833.59 Cr exceeded imports of ₹7.69 Cr, resulting in a trade surplus of ₹9,825.90 Crore — ranking #28 of 12657 by surplus magnitude. ### Import growth of -17.98% CAGR signals stable import dependency for Agricultural tires India's imports under HSN Code 40117000 have grown at -17.98% CAGR, reaching ₹7.69 Crore in FY 2024-25. ### HSN Code 40117000 contributes 39.25% of Sub-Chapter 4011 exports — ranked #1 Among the 21 HSN codes under Sub-Chapter 4011, HSN Code 40117000 ranks #1 by export value — accounting for 39.25% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.50% share (rank #8). ## 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 (this hsn code) | ₹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](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 |