HSN Code 40139049: Other | For Tractors

HSN Code 40139049 represents Other | For Tractors under GST classification. This code helps businesses identify Other | For Tractors correctly for billing, taxation, and trade. With HSN Code 40139049, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other | For Tractors.

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Description of Goods for HSN Code 40139049

HSN Code 40139049 relates to the following description.

Description of Goods

Other : For tractors : Other

Chapter

40 - Rubber and articles thereof

Sub Chapter

4013 - Inner tubes, of rubber

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 40139049 not include?

Other | For Tractors does not include products with the following descriptions.

Of a kind used on motor cars (including station wagons and racing cars), buses or lorries : For motor cars

Of a kind used on motor cars (including station wagons and racing cars), buses or lorries : For lorries and buses

Other : Of a kind used in tyres of cycle rickshaws and three-wheeled powered cycle-rickshaws

Inner Tubes of rubber other than of a kind used on/in bicycle, cycle rickshaws and three-wheeled powered cycle-rickshaws; and rear tractor tyre tubes

India’s Trade Performance — HSN Code 40139049 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹12 Cr

−7.84% vs FY 2023-24

0.0003% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

+75.00% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹12 Cr

Trade Surplus

Surplus rank #3195 of 12657 HSN codes

% of Sub-Chapter 4013

FY 2024-25

1.60%

Share of Sub-Chapter 4013’s total exports in FY 2024-25

Import side: 0.31% of Sub-Chapter 4013’s imports

Rank Within Sub-Chapter 4013

FY 2024-25

#9 of 10

Position by export value among HSN codes in Sub-Chapter 4013

Import-side rank: #9 of 10

At a glance

1.31%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#5535

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+30.77%

Peak Growth Year

FY 2020-21 · strongest single-year move

1.60%

Contribution to Sub-Ch. 4013

Share of Sub-Chapter 4013 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #4843

Balance

+11.35

Exports

11.41 ₹ Cr

0.0005% share

YoY

2.24% of Sub-Ch. 4013

Imports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.15% of Sub-Ch. 4013

FY 2019-20 Exp. Rank #4990

Balance

+10.11

Exports

10.14 ₹ Cr

0.0005% share

−11.13% YoY

1.78% of Sub-Ch. 4013

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−50.00% YoY

0.09% of Sub-Ch. 4013

FY 2020-21 Exp. Rank #4730

Balance

+13.25

Exports

13.26 ₹ Cr

0.0006% share

+30.77% YoY

2.21% of Sub-Ch. 4013

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−66.67% YoY

0.07% of Sub-Ch. 4013

FY 2021-22 Exp. Rank #4802

Balance

+16.84

Exports

16.97 ₹ Cr

0.0005% share

+27.98% YoY

2.26% of Sub-Ch. 4013

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+1,200.00% YoY

0.36% of Sub-Ch. 4013

FY 2022-23 Exp. Rank #5443

Balance

+11.38

Exports

11.40 ₹ Cr

0.0003% share

−32.82% YoY

1.64% of Sub-Ch. 4013

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−84.62% YoY

0.20% of Sub-Ch. 4013

FY 2023-24 Exp. Rank #5324

Balance

+13.35

Exports

13.39 ₹ Cr

0.0004% share

+17.46% YoY

1.77% of Sub-Ch. 4013

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+100.00% YoY

0.30% of Sub-Ch. 4013

FY 2024-25 Exp. Rank #5535

Balance

+12.27

Exports

12.34 ₹ Cr

0.0003% share

−7.84% YoY

1.60% of Sub-Ch. 4013

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+75.00% YoY

0.31% of Sub-Ch. 4013

CAGR · 7-Year

Exports

1.31% /yr

Imports

2.60% /yr

Consistently Surplus
Sub-Chapter 4013 total

reference, FY 2024-25

Export

₹773.39 Cr

Import

₹22.46 Cr

Trade Balance

+750.93

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 40139049 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.