--- title: "HSN Code for Other : For off the road vehicles, not elsewhere specified or included | HSN 40139030 GST Rate" description: "Find HSN and GST Rates for 40139030 related to Other : For off the road vehicles, not elsewhere specified or included with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40139030/" --- # HSN Code 40139030: Other : For off the road vehicles, not elsewhere specified or included - [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 off the road vehicles, not elsewhere specified or included | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40139030 ? It includes Other : For off the road vehicles, not elsewhere specified or included ### How should mixed supplies be billed when Other : For off the road vehicles, not elsewhere specified or included is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : For off the road vehicles, not elsewhere specified or included; Nil for exempt items if applicable). ### How much GST applies to Other : For off the road vehicles, not elsewhere specified or included? Under HSN 40139030, Other : For off the road vehicles, not elsewhere specified or included 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 off the road vehicles, not elsewhere specified or included? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Other : For off the road vehicles, not elsewhere specified or included? 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 Other : For off the road vehicles, not elsewhere specified or included? 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 40139030 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹44 Cr (+32.48% YoY) — 0.0012% of India's total exports - Imports: ₹3 Cr (+213.79% YoY) — 0.0000% of India's total imports - Trade balance: ₹41 Cr (Surplus); surplus rank #2305 of 12657 HSN codes - Share of Sub-Chapter 4013: 5.65% of its exports; import side 12.15% - Rank within Sub-Chapter 4013: #6 of 10 by export value; import-side #4 ### Key metrics - Export CAGR: 15.32% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3809 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +59.87% in FY 2021-22 - Contribution to Sub-Ch. 4013: 5.65% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40139030 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 | 18.57 | 0.0008% | — | 3.64% | 1.10 | 0.0000% | — | 2.83% | +17.47 | #4201 | | FY 2019-20 | 16.47 | 0.0007% | −11.31% | 2.89% | 1.01 | 0.0000% | −8.18% | 3.07% | +15.46 | #4383 | | FY 2020-21 | 19.09 | 0.0009% | +15.91% | 3.19% | 1.91 | 0.0001% | +89.11% | 14.10% | +17.18 | #4248 | | FY 2021-22 | 30.52 | 0.0010% | +59.87% | 4.07% | 12.33 | 0.0003% | +545.55% | 34.43% | +18.19 | #4026 | | FY 2022-23 | 29.82 | 0.0008% | −2.29% | 4.29% | 1.79 | 0.0000% | −85.48% | 17.72% | +28.03 | #4181 | | FY 2023-24 | 32.97 | 0.0009% | +10.56% | 4.36% | < ₹1 Crore | 0.0000% | −51.40% | 6.54% | +32.10 | #4111 | | FY 2024-25 | 43.68 | 0.0012% | +32.48% | 5.65% | 2.73 | 0.0000% | +213.79% | 12.15% | +40.95 | #3809 | - CAGR (7-year): exports 15.32%/yr, imports 16.36%/yr (consistently Surplus) ## Key trade insights: HSN Code 40139030 export-import analysis ### Consistent export growth: 15.32% CAGR over 7 years India's exports under HSN Code 40139030 have grown at a compound annual rate of 15.32% over 7 fiscal years, rising from ₹18.57 Crore in FY 2018-19 to ₹43.68 Crore in FY 2024-25. ### HSN Code 40139030 ranked #3809 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40139030 ranks #3809 out of 12657 HSN codes by total export value. Within Sub-Chapter 4013, it ranks #6 of 10. By trade surplus, it ranks #2305 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 40139030 exports The strongest single-year export movement for HSN Code 40139030 was recorded in FY 2021-22, when exports surged by 59.87% over the prior year. ### India maintains a trade surplus of ₹40.95 Crore in HSN Code 40139030 goods In FY 2024-25, India's exports of ₹43.68 Cr exceeded imports of ₹2.73 Cr, resulting in a trade surplus of ₹40.95 Crore — ranking #2305 of 12657 by surplus magnitude. ### Import growth of 16.36% CAGR signals rising demand for Other : For off the road vehicles, not elsewhere specified or included India's imports under HSN Code 40139030 have grown at 16.36% CAGR, reaching ₹2.73 Crore in FY 2024-25. ### HSN Code 40139030 contributes 5.65% of Sub-Chapter 4013 exports — ranked #6 Among the 10 HSN codes under Sub-Chapter 4013, HSN Code 40139030 ranks #6 by export value — accounting for 5.65% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.15% share (rank #4). ## 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 (this hsn code) | ₹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 |