---
title: "HSN Code for Tyres for Lorries/Buses | HSN 03075200 GST Rate"
description: "Find HSN and GST Rates for 03075200 related to Tyres for Lorries/Buses with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03075200/"
---

# HSN Code 03075200: Tyres for Lorries/Buses

- [Section 01: Guide to HSN Section 01](https://busy.in/hsn/section-01/)
- [Chapter 03: Fish, Molluscs and Aquatic Invertebrates](https://busy.in/hsn/chapter-03/)
- [Sub-chapter 0307: Molluscs, fresh, frozen, dried, salted](https://busy.in/hsn/sub-chapter-0307/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Octopus (Octopus spp.) : Frozen(other than fresh or chilled and other than pre-packaged and labelled unit container) | 0% | 0% | 0% | 0% |
| Octopus (Octopus spp.) : Frozen | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3075200 ?

It includes Tyres for Lorries/Buses

### Does ‘pre‑packaged & labelled’ change GST on Tyres for Lorries/Buses?

Yes. When Tyres for Lorries/Buses is not fresh/chilled and is sold in pre‑packaged & labelled packs, GST is 5%. If it is not pre‑packaged & labelled, it stays Nil.

### Are e‑way bill and e‑invoice required for Tyres for Lorries/Buses?

e‑Way bill is needed for consignment value above ₹50,000 unless exempted. e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Is ITC allowed for costs used to trade Tyres for Lorries/Buses?

If your outward supply is taxable (e.g., 5% or 12%), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Tyres for Lorries/Buses?

Under HSN 03075200, Tyres for Lorries/Buses attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### How to bill mixed items when Tyres for Lorries/Buses is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Tyres for Lorries/Buses and Nil for exempt lines. This avoids misclassification and wrong tax collection.

## India's trade performance: HSN Code 03075200 (FY 2024-25)

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

- Exports: ₹428 Cr (−13.45% YoY) — 0.0116% of India's total exports
- Imports: ₹3 Cr (+120.69% YoY) — 0.0001% of India's total imports
- Trade balance: ₹425 Cr (Surplus); surplus rank #726 of 12657 HSN codes
- Share of Sub-Chapter 0307: 7.08% of its exports; import side 11.20%
- Rank within Sub-Chapter 0307: #3 of 43 by export value; import-side #2

### Key metrics

- Export CAGR: 2.84% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1128 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +56.24% in FY 2021-22
- Contribution to Sub-Ch. 0307: 7.08% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03075200

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. 0307 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0307 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 361.65 | 0.0158% | — | 6.92% | 1.31 | 0.0000% | — | 3.57% | +360.34 | #857 |
| FY 2019-20 | 297.85 | 0.0135% | −17.64% | 6.22% | < ₹1 Crore | 0.0000% | −92.37% | 0.33% | +297.75 | #998 |
| FY 2020-21 | 288.53 | 0.0134% | −3.13% | 7.07% | < ₹1 Crore | 0.0000% | +800.00% | 3.43% | +287.63 | #1056 |
| FY 2021-22 | 450.80 | 0.0144% | +56.24% | 8.15% | < ₹1 Crore | 0.0000% | −68.89% | 1.08% | +450.52 | #938 |
| FY 2022-23 | 689.32 | 0.0190% | +52.91% | 10.04% | 3.61 | 0.0001% | +1,189.29% | 9.01% | +685.71 | #700 |
| FY 2023-24 | 494.19 | 0.0137% | −28.31% | 8.21% | 1.45 | 0.0000% | −59.83% | 4.64% | +492.74 | #967 |
| FY 2024-25 | 427.74 | 0.0116% | −13.45% | 7.08% | 3.20 | 0.0001% | +120.69% | 11.20% | +424.54 | #1128 |

- CAGR (7-year): exports 2.84%/yr, imports 16.05%/yr (consistently Surplus)

## Key trade insights: HSN Code 03075200 export-import analysis

### Consistent export growth: 2.84% CAGR over 7 years

India's exports under HSN Code 03075200 have grown at a compound annual rate of 2.84% over 7 fiscal years, rising from ₹361.65 Crore in FY 2018-19 to ₹427.74 Crore in FY 2024-25.

### HSN Code 03075200 ranked #1128 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 03075200 ranks #1128 out of 12657 HSN codes by total export value. Within Sub-Chapter 0307, it ranks #3 of 43. By trade surplus, it ranks #726 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 03075200 exports

The strongest single-year export movement for HSN Code 03075200 was recorded in FY 2021-22, when exports surged by 56.24% over the prior year.

### India maintains a trade surplus of ₹424.54 Crore in HSN Code 03075200 goods

In FY 2024-25, India's exports of ₹427.74 Cr exceeded imports of ₹3.20 Cr, resulting in a trade surplus of ₹424.54 Crore — ranking #726 of 12657 by surplus magnitude.

### Import growth of 16.05% CAGR signals rising demand for Tyres for Lorries/Buses

India's imports under HSN Code 03075200 have grown at 16.05% CAGR, reaching ₹3.20 Crore in FY 2024-25.

### HSN Code 03075200 contributes 7.08% of Sub-Chapter 0307 exports — ranked #3

Among the 43 HSN codes under Sub-Chapter 0307, HSN Code 03075200 ranks #3 by export value — accounting for 7.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.20% share (rank #2).

## Related HSN Codes in Sub-Chapter 0307

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 03074320: Frozen Whole Squids](https://busy.in/hsn/hsn-03074320/) | ₹2,865 Cr |
| #2 | [HSN Code 03074310: Frozen Cuttle Fish](https://busy.in/hsn/hsn-03074310/) | ₹2,380 Cr |
| #3 | HSN Code 03075200: Tyres for Lorries/Buses (this hsn code) | ₹428 Cr |
| #4 | [HSN Code 03074330: Frozen Squid Tubes](https://busy.in/hsn/hsn-03074330/) | ₹112 Cr |
| #5 | [HSN Code 03074990: Other Cuttle Fish & Squids](https://busy.in/hsn/hsn-03074990/) | ₹83 Cr |
| #6 | [HSN Code 03073910: Frozen Clams/Clam Meat (excl. pre-packaged)](https://busy.in/hsn/hsn-03073910/) | ₹39 Cr |
| #7 | [HSN Code 03073990: Other Mussels (Other)](https://busy.in/hsn/hsn-03073990/) | ₹32 Cr |
| #8 | [HSN Code 03075900: Frozen octopus](https://busy.in/hsn/hsn-03075900/) | ₹25 Cr |
| #9 | [HSN Code 03074390: Cuttlefish/squid frozen other](https://busy.in/hsn/hsn-03074390/) | ₹22 Cr |
| #10 | [HSN Code 03079200: Frozen seafood – Other](https://busy.in/hsn/hsn-03079200/) | ₹21 Cr |