HSN code · Customs Tariff of India · GST rate
40139090 is the 8-digit HSN code for “For tractors: Other”: tariff item 4013 90 90 under heading 4013 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5% or 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 40Heading 4013Sub-heading 4013 90Tariff item 4013 90 90
For tractors: Other
Tariff item 4013 90 90 · Heading 4013 · Chapter 40, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
401390908 digits: 40 + 13 + 90 + 904013 90 90OtherHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 40 covers rubber and articles thereof. It sits in Section VII, plastics and articles thereof, rubber and articles thereof.
Inner tubes, of rubber.
Other. Between the heading and this item the tariff also prints the line “For tractors”.
Other. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: u.
GST rate
2 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%. No single rate is stated for 40139090 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 4011, 4013; 4013 (this code's heading) | |||
| Schedule I, S. No. 272Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 4011, 4013 | Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Schedule II, S. No. 139Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 4013 | Inner tubes of rubber (other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes) | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 4013, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 401390, goes on B2B tax invoices.
Many businesses show the full 40139090, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 2 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 4013, inner tubes, of rubber. The codes below sit closest to 40139090 in the Customs Tariff of India: the other tariff items under heading 4013 and codes elsewhere in chapter 40. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
40139020Tariff item 4013 90 2040139030Tariff item 4013 90 3040139041Tariff item 4013 90 4140139049Tariff item 4013 90 4940139050Tariff item 4013 90 5040131020Tariff item 4013 10 2040132000Tariff item 4013 20 0040139090, this page's code, is tariff item 4013 90 90 under the same heading. 5 of the codes listed share its sub-heading, 4013 90.
40141010Heading 4014 · tariff item 4014 10 1040149010Heading 4014 · tariff item 4014 90 10Codes under other headings of chapter 40, rubber and articles thereof. Each page shows that code's own heading and GST rate entries.
Questions
It depends on the goods: 2 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%: Schedule I, S. No. 272 (5%); Schedule II, S. No. 139 (18%). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 4013 or 401390; many businesses use the full 40139090.
Tariff item 4013 90 90 of the Customs Tariff of India, First Schedule: “Other”, under the line “For tractors”, sub-heading 4013 90 (“Other”), heading 4013 (“Inner tubes, of rubber”), in chapter 40 (rubber and articles thereof), Section VII (plastics and articles thereof, rubber and articles thereof). Unit of quantity: u.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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