--- title: "HSN Code for Other Pneumatic Tyres: Excluding Bicycle, Rickshaw & Aircraft | HSN 40119000 GST Rate" description: "Find HSN and GST Rates for 40119000 related to Other Pneumatic Tyres: Excluding Bicycle, Rickshaw & Aircraft with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40119000/" --- # HSN Code 40119000: Other Pneumatic Tyres: Excluding Bicycle, Rickshaw & Aircraft - [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 | | --- | --- | --- | --- | --- | | 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 | 14% | 14% | 28% | 0% | | Other : Other | 14% | 14% | 28% | 0% | ## Frequently asked questions ### What products are classified under HSN 40119000 ? It includes Other Pneumatic Tyres: Excluding Bicycle, Rickshaw & Aircraft ### Does packaging or labelling change the GST for Other Pneumatic Tyres: Excluding Bicycle, Rickshaw & Aircraft? 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 Other Pneumatic Tyres: Excluding Bicycle, Rickshaw & Aircraft is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Pneumatic Tyres: Excluding Bicycle, Rickshaw & Aircraft; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other Pneumatic Tyres: Excluding Bicycle, Rickshaw & Aircraft? 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 Other Pneumatic Tyres: Excluding Bicycle, Rickshaw & Aircraft? Under HSN 40119000, Other Pneumatic Tyres: Excluding Bicycle, Rickshaw & Aircraft attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other Pneumatic Tyres: Excluding Bicycle, Rickshaw & Aircraft? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 40119000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹219 Cr (−5.90% YoY) — 0.0059% of India's total exports - Imports: ₹97 Cr (−17.01% YoY) — 0.0016% of India's total imports - Trade balance: ₹121 Cr (Surplus); surplus rank #1474 of 12657 HSN codes - Share of Sub-Chapter 4011: 0.87% of its exports; import side 6.30% - Rank within Sub-Chapter 4011: #9 of 21 by export value; import-side #5 ### Key metrics - Export CAGR: -16.50% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1751 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −1.88% in FY 2023-24 - Contribution to Sub-Ch. 4011: 0.87% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40119000 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 | 645.06 | 0.0282% | — | 5.00% | 47.57 | 0.0013% | — | 1.59% | +597.49 | #506 | | FY 2019-20 | 460.74 | 0.0209% | −28.57% | 3.59% | 41.82 | 0.0012% | −12.09% | 1.60% | +418.92 | #696 | | FY 2020-21 | 375.09 | 0.0174% | −18.59% | 2.66% | 64.97 | 0.0022% | +55.36% | 5.04% | +310.12 | #862 | | FY 2021-22 | 277.96 | 0.0089% | −25.90% | 1.31% | 47.83 | 0.0010% | −26.38% | 2.57% | +230.13 | #1344 | | FY 2022-23 | 236.87 | 0.0065% | −14.78% | 1.02% | 64.86 | 0.0011% | +35.61% | 3.04% | +172.01 | #1554 | | FY 2023-24 | 232.41 | 0.0064% | −1.88% | 1.01% | 117.32 | 0.0021% | +80.88% | 4.62% | +115.09 | #1628 | | FY 2024-25 | 218.69 | 0.0059% | −5.90% | 0.87% | 97.36 | 0.0016% | −17.01% | 6.30% | +121.33 | #1751 | - CAGR (7-year): exports -16.50%/yr, imports 12.68%/yr (consistently Surplus) ## Key trade insights: HSN Code 40119000 export-import analysis ### Export decline: -16.50% CAGR over 7 years India's exports under HSN Code 40119000 have declined at a compound annual rate of -16.50% over 7 fiscal years, falling from ₹645.06 Crore in FY 2018-19 to ₹218.69 Crore in FY 2024-25. ### HSN Code 40119000 ranked #1751 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40119000 ranks #1751 out of 12657 HSN codes by total export value. Within Sub-Chapter 4011, it ranks #9 of 21. By trade surplus, it ranks #1474 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 40119000 exports The strongest single-year export movement for HSN Code 40119000 was recorded in FY 2023-24, when exports declined by 1.88% over the prior year. ### India maintains a trade surplus of ₹121.33 Crore in HSN Code 40119000 goods In FY 2024-25, India's exports of ₹218.69 Cr exceeded imports of ₹97.36 Cr, resulting in a trade surplus of ₹121.33 Crore — ranking #1474 of 12657 by surplus magnitude. ### Import growth of 12.68% CAGR signals rising demand for Other Pneumatic Tyres: Excluding Bicycle, Rickshaw & Aircraft India's imports under HSN Code 40119000 have grown at 12.68% CAGR, reaching ₹97.36 Crore in FY 2024-25. ### HSN Code 40119000 contributes 0.87% of Sub-Chapter 4011 exports — ranked #9 Among the 21 HSN codes under Sub-Chapter 4011, HSN Code 40119000 ranks #9 by export value — accounting for 0.87% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.30% share (rank #5). ## 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](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 (this hsn code) | ₹219 Cr | | #10 | [HSN Code 40114090: Of A Kind Used On Motor Cycles \| Other](https://busy.in/hsn/hsn-40114090/) | ₹170 Cr |