---
title: "HSN Code for Bicycle Tyres: Multi-Cellular Polyurethane Tubeless Tyres | HSN 40115010 GST Rate"
description: "Find HSN and GST Rates for 40115010 related to Bicycle Tyres: Multi-Cellular Polyurethane Tubeless Tyres with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40115010/"
---

# HSN Code 40115010: Bicycle Tyres: Multi-Cellular Polyurethane Tubeless Tyres

- [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 4011: Pneumatic rubber tyres](https://busy.in/hsn/sub-chapter-4011/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of a kind used on bicycles : Multi-cellular polyurethane (MCP) tubeless tyres | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 40115010 ?

It includes Bicycle Tyres: Multi-Cellular Polyurethane Tubeless Tyres

### How much GST applies to Bicycle Tyres: Multi-Cellular Polyurethane Tubeless Tyres?

Under HSN 40115010, Bicycle Tyres: Multi-Cellular Polyurethane Tubeless Tyres attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Bicycle Tyres: Multi-Cellular Polyurethane Tubeless Tyres is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Bicycle Tyres: Multi-Cellular Polyurethane Tubeless Tyres; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Bicycle Tyres: Multi-Cellular Polyurethane Tubeless Tyres?

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 Bicycle Tyres: Multi-Cellular Polyurethane Tubeless Tyres?

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

### Any common misclassification issue with Bicycle Tyres: Multi-Cellular Polyurethane Tubeless Tyres?

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 Bicycle Tyres: Multi-Cellular Polyurethane Tubeless Tyres?

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 40115010 (FY 2024-25)

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

- Exports: ₹8 Cr (−4.49% YoY) — 0.0002% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹8 Cr (Surplus); surplus rank #3454 of 12657 HSN codes
- Share of Sub-Chapter 4011: 0.03% of its exports; import side 0.00%
- Rank within Sub-Chapter 4011: #13 of 21 by export value

### Key metrics

- Export CAGR: -5.65% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6040 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +57.29% in FY 2021-22
- Contribution to Sub-Ch. 4011: 0.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40115010

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. 4011 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4011 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 11.47 | 0.0005% | — | 0.09% | 1.14 | 0.0000% | — | 0.04% | +10.33 | #4832 |
| FY 2019-20 | 14.93 | 0.0007% | +30.17% | 0.12% | < ₹1 Crore | 0.0000% | −56.14% | 0.02% | +14.43 | #4508 |
| FY 2020-21 | 8.99 | 0.0004% | −39.79% | 0.06% | < ₹1 Crore | 0.0000% | −70.00% | 0.01% | +8.84 | #5213 |
| FY 2021-22 | 14.14 | 0.0005% | +57.29% | 0.07% | < ₹1 Crore | 0.0000% | −93.33% | 0.00% | +14.13 | #5037 |
| FY 2022-23 | 11.31 | 0.0003% | −20.01% | 0.05% | Nil | 0.0000% | −100.00% | 0.00% | +11.31 | #5463 |
| FY 2023-24 | 8.47 | 0.0002% | −25.11% | 0.04% | Nil | 0.0000% | — | 0.00% | +8.47 | #5931 |
| FY 2024-25 | 8.09 | 0.0002% | −4.49% | 0.03% | Nil | 0.0000% | — | 0.00% | +8.09 | #6040 |

- CAGR (7-year): exports -5.65%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 40115010 export-import analysis

### Export decline: -5.65% CAGR over 7 years

India's exports under HSN Code 40115010 have declined at a compound annual rate of -5.65% over 7 fiscal years, falling from ₹11.47 Crore in FY 2018-19 to ₹8.09 Crore in FY 2024-25.

### HSN Code 40115010 ranked #6040 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40115010 ranks #6040 out of 12657 HSN codes by total export value. Within Sub-Chapter 4011, it ranks #13 of 21. By trade surplus, it ranks #3454 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 40115010 exports

The strongest single-year export movement for HSN Code 40115010 was recorded in FY 2021-22, when exports surged by 57.29% over the prior year.

### India maintains a trade surplus of ₹8.09 Crore in HSN Code 40115010 goods

In FY 2024-25, India's exports of ₹8.09 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹8.09 Crore — ranking #3454 of 12657 by surplus magnitude.

### HSN Code 40115010 contributes 0.03% of Sub-Chapter 4011 exports — ranked #13

Among the 21 HSN codes under Sub-Chapter 4011, HSN Code 40115010 ranks #13 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## Related HSN Codes in Sub-Chapter 4011

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 40117000: Agricultural tires](https://busy.in/hsn/hsn-40117000/) | ₹9,834 Cr |
| #2 | [HSN Code 40118000: Tyres for Construction/Mining/Industrial Vehicles](https://busy.in/hsn/hsn-40118000/) | ₹5,256 Cr |
| #3 | [HSN Code 40112010: Of a kind used on buses or lorries](https://busy.in/hsn/hsn-40112010/) | ₹4,380 Cr |
| #4 | [HSN Code 40111010: Radial Tyres (Motor Cars)](https://busy.in/hsn/hsn-40111010/) | ₹1,894 Cr |
| #5 | [HSN Code 40112090: Bus/lorry parts: Other](https://busy.in/hsn/hsn-40112090/) | ₹1,797 Cr |
| #6 | [HSN Code 40114010: Of a kind used on motor cycles: For motor cycles](https://busy.in/hsn/hsn-40114010/) | ₹754 Cr |
| #7 | [HSN Code 40111090: Motor Car Rubber Tyres & Tubes: Other Types](https://busy.in/hsn/hsn-40111090/) | ₹305 Cr |
| #8 | [HSN Code 40115090: Tyres (Bicycles/Rickshaws)](https://busy.in/hsn/hsn-40115090/) | ₹298 Cr |
| #9 | [HSN Code 40119000: Other Pneumatic Tyres: Excluding Bicycle, Rickshaw & Aircraft](https://busy.in/hsn/hsn-40119000/) | ₹219 Cr |
| #10 | [HSN Code 40114090: Of A Kind Used On Motor Cycles \| Other](https://busy.in/hsn/hsn-40114090/) | ₹170 Cr |
| #13 | HSN Code 40115010: Bicycle Tyres: Multi-Cellular Polyurethane Tubeless Tyres (this hsn code) | ₹8 Cr |