--- title: "HSN Code for Rubber Inner Tubes | Other | HSN 40139090 GST Rate" description: "Find HSN and GST Rates for 40139090 related to Rubber Inner Tubes | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40139090/" --- # HSN Code 40139090: Rubber Inner Tubes | Other - [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 | | --- | --- | --- | --- | --- | | 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 | 9% | 9% | 18% | 0% | | Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40139090 ? It includes Rubber Inner Tubes | Other ### Any common misclassification issue with Rubber Inner Tubes / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Rubber Inner Tubes / Other? 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. ### Does packaging or labelling change the GST for Rubber Inner Tubes / Other? 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. ### Can we claim ITC on inputs used to trade Rubber Inner Tubes / Other? 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 Rubber Inner Tubes / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rubber Inner Tubes / Other; Nil for exempt items if applicable). ### How much GST applies to Rubber Inner Tubes / Other? Under HSN 40139090, Rubber Inner Tubes / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 40139090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹132 Cr (−7.24% YoY) — 0.0036% of India's total exports - Imports: ₹3 Cr (−40.41% YoY) — 0.0001% of India's total imports - Trade balance: ₹129 Cr (Surplus); surplus rank #1428 of 12657 HSN codes - Share of Sub-Chapter 4013: 17.12% of its exports; import side 14.25% - Rank within Sub-Chapter 4013: #3 of 10 by export value; import-side #3 ### Key metrics - Export CAGR: 4.72% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2308 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +24.52% in FY 2020-21 - Contribution to Sub-Ch. 4013: 17.12% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40139090 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 | 100.44 | 0.0044% | — | 19.69% | 3.27 | 0.0001% | — | 8.41% | +97.17 | #2013 | | FY 2019-20 | 113.41 | 0.0052% | +12.91% | 19.89% | 4.00 | 0.0001% | +22.32% | 12.14% | +109.41 | #1880 | | FY 2020-21 | 141.22 | 0.0066% | +24.52% | 23.56% | 1.75 | 0.0001% | −56.25% | 12.92% | +139.47 | #1719 | | FY 2021-22 | 134.33 | 0.0043% | −4.88% | 17.92% | 3.84 | 0.0001% | +119.43% | 10.72% | +130.49 | #2065 | | FY 2022-23 | 138.60 | 0.0038% | +3.18% | 19.96% | 2.40 | 0.0000% | −37.50% | 23.76% | +136.20 | #2146 | | FY 2023-24 | 142.77 | 0.0039% | +3.01% | 18.89% | 5.37 | 0.0001% | +123.75% | 40.38% | +137.40 | #2162 | | FY 2024-25 | 132.44 | 0.0036% | −7.24% | 17.12% | 3.20 | 0.0001% | −40.41% | 14.25% | +129.24 | #2308 | - CAGR (7-year): exports 4.72%/yr, imports -0.36%/yr (consistently Surplus) ## Key trade insights: HSN Code 40139090 export-import analysis ### Consistent export growth: 4.72% CAGR over 7 years India's exports under HSN Code 40139090 have grown at a compound annual rate of 4.72% over 7 fiscal years, rising from ₹100.44 Crore in FY 2018-19 to ₹132.44 Crore in FY 2024-25. ### HSN Code 40139090 ranked #2308 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40139090 ranks #2308 out of 12657 HSN codes by total export value. Within Sub-Chapter 4013, it ranks #3 of 10. By trade surplus, it ranks #1428 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 40139090 exports The strongest single-year export movement for HSN Code 40139090 was recorded in FY 2020-21, when exports surged by 24.52% over the prior year. ### India maintains a trade surplus of ₹129.24 Crore in HSN Code 40139090 goods In FY 2024-25, India's exports of ₹132.44 Cr exceeded imports of ₹3.20 Cr, resulting in a trade surplus of ₹129.24 Crore — ranking #1428 of 12657 by surplus magnitude. ### Import growth of -0.36% CAGR signals stable import dependency for Rubber Inner Tubes | Other India's imports under HSN Code 40139090 have grown at -0.36% CAGR, reaching ₹3.20 Crore in FY 2024-25. ### HSN Code 40139090 contributes 17.12% of Sub-Chapter 4013 exports — ranked #3 Among the 10 HSN codes under Sub-Chapter 4013, HSN Code 40139090 ranks #3 by export value — accounting for 17.12% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.25% share (rank #3). ## 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 (this hsn code) | ₹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 |