--- title: "HSN Code for Other | Other| Diving Suits | HSN 40159091 GST Rate" description: "Find HSN and GST Rates for 40159091 related to Other | Other| Diving Suits with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40159091/" --- # HSN Code 40159091: Other | Other| Diving Suits - [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 : Other: Diving suits | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40159091 ? It includes Other | Other| Diving Suits ### Any common misclassification issue with Other / Other/ Diving Suits? 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 / Other/ Diving Suits? 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 / Other/ Diving Suits? Under HSN 40159091, Other / Other/ Diving Suits attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other / Other/ Diving Suits is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Other/ Diving Suits; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other / Other/ Diving Suits? 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 Other / Other/ Diving Suits? 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 40159091 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−54.17% YoY) — 0.0000% of India's total exports - Imports: ₹3 Cr (+2.90% YoY) — 0.0000% of India's total imports - Trade balance: −₹3 Cr (Deficit); surplus rank #8324 of 12657 HSN codes - Share of Sub-Chapter 4015: 0.02% of its exports; import side 0.27% - Rank within Sub-Chapter 4015: #7 of 8 by export value; import-side #5 ### Key metrics - Export CAGR: 32.86% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9705 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +300.00% in FY 2023-24 - Contribution to Sub-Ch. 4015: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40159091 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% | — | 0.01% | 1.29 | 0.0000% | — | 0.19% | −1.27 | #9774 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −50.00% | 0.00% | 1.48 | 0.0000% | +14.73% | 0.18% | −1.47 | #9870 | | FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −68.24% | 0.03% | −0.47 | — | | FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.03% | 1.30 | 0.0000% | +176.60% | 0.05% | −0.98 | #8897 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −81.25% | 0.01% | 2.31 | 0.0000% | +77.69% | 0.22% | −2.25 | #9835 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +300.00% | 0.04% | 2.76 | 0.0000% | +19.48% | 0.30% | −2.52 | #9327 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −54.17% | 0.02% | 2.84 | 0.0000% | +2.90% | 0.27% | −2.73 | #9705 | - CAGR (7-year): exports 32.86%/yr, imports 14.06%/yr (consistently Deficit) ## Key trade insights: HSN Code 40159091 export-import analysis ### Consistent export growth: 32.86% CAGR over 7 years India's exports under HSN Code 40159091 have grown at a compound annual rate of 32.86% over 7 fiscal years, rising from ₹0.02 Crore in FY 2018-19 to ₹0.11 Crore in FY 2024-25. ### HSN Code 40159091 ranked #9705 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40159091 ranks #9705 out of 12657 HSN codes by total export value. Within Sub-Chapter 4015, it ranks #7 of 8. By trade surplus, it ranks #8324 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 40159091 exports The strongest single-year export movement for HSN Code 40159091 was recorded in FY 2023-24, when exports surged by 300.00% over the prior year. ### India records a trade deficit of ₹2.73 Crore in HSN Code 40159091 goods In FY 2024-25, India's imports of ₹2.84 Cr exceeded exports of ₹0.11 Cr, resulting in a trade deficit of ₹2.73 Crore — ranking #8324 of 12657 by surplus magnitude. ### Import growth of 14.06% CAGR signals rising demand for Other | Other| Diving Suits India's imports under HSN Code 40159091 have grown at 14.06% CAGR, reaching ₹2.84 Crore in FY 2024-25. ### HSN Code 40159091 contributes 0.02% of Sub-Chapter 4015 exports — ranked #7 Among the 8 HSN codes under Sub-Chapter 4015, HSN Code 40159091 ranks #7 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.27% share (rank #5). ## 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](https://busy.in/hsn/hsn-40159020/) | < ₹1 Crore | | #6 | [HSN Code 40159010: Rubber Apron](https://busy.in/hsn/hsn-40159010/) | < ₹1 Crore | | #7 | HSN Code 40159091: Other \| Other\| Diving Suits (this hsn code) | < ₹1 Crore | | — | [HSN Code 40151100: Gaskets](https://busy.in/hsn/hsn-40151100/) | Nil |