--- title: "HSN Code for Other | For Aircraft | HSN 40139010 GST Rate" description: "Find HSN and GST Rates for 40139010 related to Other | For Aircraft with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40139010/" --- # HSN Code 40139010: Other | For 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 4013: Inner tubes, of rubber](https://busy.in/hsn/sub-chapter-4013/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : For aircraft | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40139010 ? It includes Other | For Aircraft ### Do e‑way bill and e‑invoice apply for Other / For Aircraft? 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 Other / For Aircraft? 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 Other / For Aircraft? Under HSN 40139010, Other / For Aircraft attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Other / For 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 should mixed supplies be billed when Other / For Aircraft is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / For Aircraft; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other / For 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. ## India's trade performance: HSN Code 40139010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−38.71% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−42.95% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7791 of 12657 HSN codes - Share of Sub-Chapter 4013: 0.02% of its exports; import side 3.96% - Rank within Sub-Chapter 4013: #10 of 10 by export value; import-side #6 ### Key metrics - Export CAGR: -11.30% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9447 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +992.31% in FY 2021-22 - Contribution to Sub-Ch. 4013: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40139010 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 | < ₹1 Crore | 0.0000% | — | 0.08% | < ₹1 Crore | 0.0000% | — | 0.57% | +0.17 | #8368 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −15.38% | 0.06% | < ₹1 Crore | 0.0000% | +22.73% | 0.82% | +0.06 | #8506 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −60.61% | 0.02% | < ₹1 Crore | 0.0000% | −33.33% | 1.33% | −0.05 | #9098 | | FY 2021-22 | 1.42 | 0.0000% | +992.31% | 0.19% | < ₹1 Crore | 0.0000% | +177.78% | 1.40% | +0.92 | #7670 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −85.92% | 0.03% | < ₹1 Crore | 0.0000% | +8.00% | 5.35% | −0.34 | #9286 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +55.00% | 0.04% | 1.56 | 0.0000% | +188.89% | 11.73% | −1.25 | #9158 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −38.71% | 0.02% | < ₹1 Crore | 0.0000% | −42.95% | 3.96% | −0.70 | #9447 | - CAGR (7-year): exports -11.30%/yr, imports 26.23%/yr (consistently Deficit) ## Key trade insights: HSN Code 40139010 export-import analysis ### Export decline: -11.30% CAGR over 7 years India's exports under HSN Code 40139010 have declined at a compound annual rate of -11.30% over 7 fiscal years, falling from ₹0.39 Crore in FY 2018-19 to ₹0.19 Crore in FY 2024-25. ### HSN Code 40139010 ranked #9447 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40139010 ranks #9447 out of 12657 HSN codes by total export value. Within Sub-Chapter 4013, it ranks #10 of 10. By trade surplus, it ranks #7791 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 40139010 exports The strongest single-year export movement for HSN Code 40139010 was recorded in FY 2021-22, when exports surged by 992.31% over the prior year. ### India records a trade deficit of ₹0.70 Crore in HSN Code 40139010 goods In FY 2024-25, India's imports of ₹0.89 Cr exceeded exports of ₹0.19 Cr, resulting in a trade deficit of ₹0.70 Crore — ranking #7791 of 12657 by surplus magnitude. ### Import growth of 26.23% CAGR signals rising demand for Other | For Aircraft India's imports under HSN Code 40139010 have grown at 26.23% CAGR, reaching ₹0.89 Crore in FY 2024-25. ### HSN Code 40139010 contributes 0.02% of Sub-Chapter 4013 exports — ranked #10 Among the 10 HSN codes under Sub-Chapter 4013, HSN Code 40139010 ranks #10 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.96% share (rank #6). ## 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)](https://busy.in/hsn/hsn-40131020/) | ₹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 (this hsn code) | < ₹1 Crore |