---
title: "HSN Code for Other | For Tractors | HSN 40139049 GST Rate"
description: "Find HSN and GST Rates for 40139049 related to Other | For Tractors with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40139049/"
---

# HSN Code 40139049: Other | For Tractors

- [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 tractors : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 40139049 ?

It includes Other | For Tractors

### How much GST applies to Other / For Tractors?

Under HSN 40139049, Other / For Tractors attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other / For Tractors?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Other / For Tractors?

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 Tractors is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / For Tractors; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Other / For Tractors?

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 40139049 (FY 2024-25)

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

- Exports: ₹12 Cr (−7.84% YoY) — 0.0003% of India's total exports
- Imports: < ₹1 Crore (+75.00% YoY) — 0.0000% of India's total imports
- Trade balance: ₹12 Cr (Surplus); surplus rank #3195 of 12657 HSN codes
- Share of Sub-Chapter 4013: 1.60% of its exports; import side 0.31%
- Rank within Sub-Chapter 4013: #9 of 10 by export value; import-side #9

### Key metrics

- Export CAGR: 1.31% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5535 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +30.77% in FY 2020-21
- Contribution to Sub-Ch. 4013: 1.60% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40139049

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 | 11.41 | 0.0005% | — | 2.24% | < ₹1 Crore | 0.0000% | — | 0.15% | +11.35 | #4843 |
| FY 2019-20 | 10.14 | 0.0005% | −11.13% | 1.78% | < ₹1 Crore | 0.0000% | −50.00% | 0.09% | +10.11 | #4990 |
| FY 2020-21 | 13.26 | 0.0006% | +30.77% | 2.21% | < ₹1 Crore | 0.0000% | −66.67% | 0.07% | +13.25 | #4730 |
| FY 2021-22 | 16.97 | 0.0005% | +27.98% | 2.26% | < ₹1 Crore | 0.0000% | +1,200.00% | 0.36% | +16.84 | #4802 |
| FY 2022-23 | 11.40 | 0.0003% | −32.82% | 1.64% | < ₹1 Crore | 0.0000% | −84.62% | 0.20% | +11.38 | #5443 |
| FY 2023-24 | 13.39 | 0.0004% | +17.46% | 1.77% | < ₹1 Crore | 0.0000% | +100.00% | 0.30% | +13.35 | #5324 |
| FY 2024-25 | 12.34 | 0.0003% | −7.84% | 1.60% | < ₹1 Crore | 0.0000% | +75.00% | 0.31% | +12.27 | #5535 |

- CAGR (7-year): exports 1.31%/yr, imports 2.60%/yr (consistently Surplus)

## Key trade insights: HSN Code 40139049 export-import analysis

### Consistent export growth: 1.31% CAGR over 7 years

India's exports under HSN Code 40139049 have grown at a compound annual rate of 1.31% over 7 fiscal years, rising from ₹11.41 Crore in FY 2018-19 to ₹12.34 Crore in FY 2024-25.

### HSN Code 40139049 ranked #5535 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40139049 ranks #5535 out of 12657 HSN codes by total export value. Within Sub-Chapter 4013, it ranks #9 of 10. By trade surplus, it ranks #3195 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 40139049 exports

The strongest single-year export movement for HSN Code 40139049 was recorded in FY 2020-21, when exports surged by 30.77% over the prior year.

### India maintains a trade surplus of ₹12.27 Crore in HSN Code 40139049 goods

In FY 2024-25, India's exports of ₹12.34 Cr exceeded imports of ₹0.07 Cr, resulting in a trade surplus of ₹12.27 Crore — ranking #3195 of 12657 by surplus magnitude.

### Import growth of 2.60% CAGR signals stable import dependency for Other | For Tractors

India's imports under HSN Code 40139049 have grown at 2.60% CAGR, reaching ₹0.07 Crore in FY 2024-25.

### HSN Code 40139049 contributes 1.60% of Sub-Chapter 4013 exports — ranked #9

Among the 10 HSN codes under Sub-Chapter 4013, HSN Code 40139049 ranks #9 by export value — accounting for 1.60% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.31% share (rank #9).

## 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 (this hsn code) | ₹12 Cr |
| #10 | [HSN Code 40139010: Other \| For Aircraft](https://busy.in/hsn/hsn-40139010/) | < ₹1 Crore |