---
title: "HSN Code for Documentary Short Films (35mm) | HSN 40131020 GST Rate"
description: "Find HSN and GST Rates for 40131020 related to Documentary Short Films (35mm) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40131020/"
---

# HSN Code 40131020: Documentary Short Films (35mm)

- [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 4013: Inner tubes, of rubber](https://busy.in/hsn/sub-chapter-4013/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of a kind used on motor cars (including station wagons and racing cars), buses or lorries : For lorries and buses | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 40131020 ?

It includes Documentary Short Films (35mm)

### How should mixed supplies be billed when Documentary Short Films (35mm) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Documentary Short Films (35mm); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Documentary Short Films (35mm)?

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.

### Do e‑way bill and e‑invoice apply for Documentary Short Films (35mm)?

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 Documentary Short Films (35mm)?

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 Documentary Short Films (35mm)?

Under HSN 40131020, Documentary Short Films (35mm) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 40131020 (FY 2024-25)

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

- Exports: ₹204 Cr (−3.63% YoY) — 0.0055% of India's total exports
- Imports: ₹10 Cr (+34,633.33% YoY) — 0.0002% of India's total imports
- Trade balance: ₹193 Cr (Surplus); surplus rank #1171 of 12657 HSN codes
- Share of Sub-Chapter 4013: 26.32% of its exports; import side 46.39%
- Rank within Sub-Chapter 4013: #1 of 10 by export value; import-side #1

### Key metrics

- Export CAGR: 5.70% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1823 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +39.09% in FY 2021-22
- Contribution to Sub-Ch. 4013: 26.32% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40131020

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. 4013 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4013 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 145.94 | 0.0064% | — | 28.61% | 6.11 | 0.0002% | — | 15.71% | +139.83 | #1616 |
| FY 2019-20 | 175.94 | 0.0080% | +20.56% | 30.85% | 7.19 | 0.0002% | +17.68% | 21.83% | +168.75 | #1434 |
| FY 2020-21 | 158.08 | 0.0073% | −10.15% | 26.38% | 2.95 | 0.0001% | −58.97% | 21.77% | +155.13 | #1609 |
| FY 2021-22 | 219.88 | 0.0070% | +39.09% | 29.33% | 9.30 | 0.0002% | +215.25% | 25.97% | +210.58 | #1555 |
| FY 2022-23 | 203.26 | 0.0056% | −7.56% | 29.27% | 1.04 | 0.0000% | −88.82% | 10.30% | +202.22 | #1721 |
| FY 2023-24 | 211.21 | 0.0058% | +3.91% | 27.95% | < ₹1 Crore | 0.0000% | −97.12% | 0.23% | +211.18 | #1727 |
| FY 2024-25 | 203.54 | 0.0055% | −3.63% | 26.32% | 10.42 | 0.0002% | +34,633.33% | 46.39% | +193.12 | #1823 |

- CAGR (7-year): exports 5.70%/yr, imports 9.30%/yr (consistently Surplus)

## Key trade insights: HSN Code 40131020 export-import analysis

### Consistent export growth: 5.70% CAGR over 7 years

India's exports under HSN Code 40131020 have grown at a compound annual rate of 5.70% over 7 fiscal years, rising from ₹145.94 Crore in FY 2018-19 to ₹203.54 Crore in FY 2024-25.

### HSN Code 40131020 ranked #1823 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40131020 ranks #1823 out of 12657 HSN codes by total export value. Within Sub-Chapter 4013, it ranks #1 of 10. By trade surplus, it ranks #1171 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 40131020 exports

The strongest single-year export movement for HSN Code 40131020 was recorded in FY 2021-22, when exports surged by 39.09% over the prior year.

### India maintains a trade surplus of ₹193.12 Crore in HSN Code 40131020 goods

In FY 2024-25, India's exports of ₹203.54 Cr exceeded imports of ₹10.42 Cr, resulting in a trade surplus of ₹193.12 Crore — ranking #1171 of 12657 by surplus magnitude.

### Import growth of 9.30% CAGR signals stable import dependency for Documentary Short Films (35mm)

India's imports under HSN Code 40131020 have grown at 9.30% CAGR, reaching ₹10.42 Crore in FY 2024-25.

### HSN Code 40131020 contributes 26.32% of Sub-Chapter 4013 exports — ranked #1

Among the 10 HSN codes under Sub-Chapter 4013, HSN Code 40131020 ranks #1 by export value — accounting for 26.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 46.39% share (rank #1).

## Related HSN Codes in Sub-Chapter 4013

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 40131020: Documentary Short Films (35mm) (this hsn code) | ₹204 Cr |
| #2 | [HSN Code 40132000: Of A Kind Used On Bicycles](https://busy.in/hsn/hsn-40132000/) | ₹202 Cr |
| #3 | [HSN Code 40139090: Rubber Inner Tubes \| Other](https://busy.in/hsn/hsn-40139090/) | ₹132 Cr |
| #4 | [HSN Code 40131010: Tubes and Hoses of Vulcanized Rubber](https://busy.in/hsn/hsn-40131010/) | ₹82 Cr |
| #5 | [HSN Code 40139020: Other \| For Motor Cycle](https://busy.in/hsn/hsn-40139020/) | ₹61 Cr |
| #6 | [HSN Code 40139030: Other : For off the road vehicles, not elsewhere specified or included](https://busy.in/hsn/hsn-40139030/) | ₹44 Cr |
| #7 | [HSN Code 40139041: Other \| For Tractors](https://busy.in/hsn/hsn-40139041/) | ₹23 Cr |
| #8 | [HSN Code 40139050: Tyres for Cycle Rickshaws/Powered Three-Wheelers](https://busy.in/hsn/hsn-40139050/) | ₹13 Cr |
| #9 | [HSN Code 40139049: Other \| For Tractors](https://busy.in/hsn/hsn-40139049/) | ₹12 Cr |
| #10 | [HSN Code 40139010: Other \| For Aircraft](https://busy.in/hsn/hsn-40139010/) | < ₹1 Crore |