---
title: "HSN Code for Other | Labels | HSN 40159020 GST Rate"
description: "Find HSN and GST Rates for 40159020 related to Other | Labels with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40159020/"
---

# HSN Code 40159020: Other | Labels

- [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 4015: Vulcanised Rubber Apparel](https://busy.in/hsn/sub-chapter-4015/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Labels | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 40159020 ?

It includes Other | Labels

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

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Other / Labels?

Under HSN 40159020, Other / Labels attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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.

### How should mixed supplies be billed when Other / Labels is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Other / Labels?

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.

## India's trade performance: HSN Code 40159020 (FY 2024-25)

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

- Exports: < ₹1 Crore (+50.00% YoY) — 0.0000% of India's total exports
- Imports: ₹1 Cr (−26.49% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7784 of 12657 HSN codes
- Share of Sub-Chapter 4015: 0.07% of its exports; import side 0.10%
- Rank within Sub-Chapter 4015: #5 of 8 by export value; import-side #6

### Key metrics

- Export CAGR: -0.39% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8946 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,000.00% in FY 2021-22
- Contribution to Sub-Ch. 4015: 0.07% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40159020

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. 4015 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4015 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.14% | 1.07 | 0.0000% | — | 0.16% | −0.64 | #8296 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −37.21% | 0.08% | 1.37 | 0.0000% | +28.04% | 0.17% | −1.10 | #8633 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −33.33% | 0.02% | 1.49 | 0.0001% | +8.76% | 0.08% | −1.31 | #8941 |
| FY 2021-22 | 1.98 | 0.0001% | +1,000.00% | 0.20% | 3.05 | 0.0001% | +104.70% | 0.11% | −1.07 | #7324 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −94.95% | 0.01% | 1.97 | 0.0000% | −35.41% | 0.19% | −1.87 | #9640 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +180.00% | 0.05% | 1.51 | 0.0000% | −23.35% | 0.16% | −1.23 | #9231 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +50.00% | 0.07% | 1.11 | 0.0000% | −26.49% | 0.10% | −0.69 | #8946 |

- CAGR (7-year): exports -0.39%/yr, imports 0.61%/yr (consistently Deficit)

## Key trade insights: HSN Code 40159020 export-import analysis

### Export decline: -0.39% CAGR over 7 years

India's exports under HSN Code 40159020 have declined at a compound annual rate of -0.39% over 7 fiscal years, falling from ₹0.43 Crore in FY 2018-19 to ₹0.42 Crore in FY 2024-25.

### HSN Code 40159020 ranked #8946 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40159020 ranks #8946 out of 12657 HSN codes by total export value. Within Sub-Chapter 4015, it ranks #5 of 8. By trade surplus, it ranks #7784 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 40159020 exports

The strongest single-year export movement for HSN Code 40159020 was recorded in FY 2021-22, when exports surged by 1,000.00% over the prior year.

### India records a trade deficit of ₹0.69 Crore in HSN Code 40159020 goods

In FY 2024-25, India's imports of ₹1.11 Cr exceeded exports of ₹0.42 Cr, resulting in a trade deficit of ₹0.69 Crore — ranking #7784 of 12657 by surplus magnitude.

### Import growth of 0.61% CAGR signals stable import dependency for Other | Labels

India's imports under HSN Code 40159020 have grown at 0.61% CAGR, reaching ₹1.11 Crore in FY 2024-25.

### HSN Code 40159020 contributes 0.07% of Sub-Chapter 4015 exports — ranked #5

Among the 8 HSN codes under Sub-Chapter 4015, HSN Code 40159020 ranks #5 by export value — accounting for 0.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.10% share (rank #6).

## Related HSN Codes in Sub-Chapter 4015

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 40151200: Medical gloves](https://busy.in/hsn/hsn-40151200/) | ₹477 Cr |
| #2 | [HSN Code 40151900: Other gloves](https://busy.in/hsn/hsn-40151900/) | ₹82 Cr |
| #3 | [HSN Code 40159030: Other \| Industrial Gloves](https://busy.in/hsn/hsn-40159030/) | ₹14 Cr |
| #4 | [HSN Code 40159099: Vulcanised Rubber Apparel and Accessories \| Other](https://busy.in/hsn/hsn-40159099/) | ₹9 Cr |
| #5 | HSN Code 40159020: Other \| Labels (this hsn code) | < ₹1 Crore |
| #6 | [HSN Code 40159010: Rubber Apron](https://busy.in/hsn/hsn-40159010/) | < ₹1 Crore |
| #7 | [HSN Code 40159091: Other \| Other\| Diving Suits](https://busy.in/hsn/hsn-40159091/) | < ₹1 Crore |
| — | [HSN Code 40151100: Gaskets](https://busy.in/hsn/hsn-40151100/) | Nil |