---
title: "HSN Code for Tyres (Bicycles/Rickshaws) | HSN 40115090 GST Rate"
description: "Find HSN and GST Rates for 40115090 related to Tyres (Bicycles/Rickshaws) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40115090/"
---

# HSN Code 40115090: Tyres (Bicycles/Rickshaws)

- [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 : Other, having a “herring-bone” or similar tread | 2.5% | 2.5% | 5% | 0% |
| Of a kind used on/in bicycles, cycle rickshaws and threewheeled power cycle rickshaws | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 40115090 ?

It includes Tyres (Bicycles/Rickshaws)

### Can we claim ITC on inputs used to trade Tyres (Bicycles/Rickshaws)?

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

### Does packaging or labelling change the GST for Tyres (Bicycles/Rickshaws)?

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.

### Do e‑way bill and e‑invoice apply for Tyres (Bicycles/Rickshaws)?

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.

### How should mixed supplies be billed when Tyres (Bicycles/Rickshaws) is sold with other items?

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

### How much GST applies to Tyres (Bicycles/Rickshaws)?

Under HSN 40115090, Tyres (Bicycles/Rickshaws) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 40115090 (FY 2024-25)

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

- Exports: ₹298 Cr (−1.11% YoY) — 0.0081% of India's total exports
- Imports: < ₹1 Crore (−5.94% YoY) — 0.0000% of India's total imports
- Trade balance: ₹297 Cr (Surplus); surplus rank #919 of 12657 HSN codes
- Share of Sub-Chapter 4011: 1.19% of its exports; import side 0.06%
- Rank within Sub-Chapter 4011: #8 of 21 by export value; import-side #11

### Key metrics

- Export CAGR: 3.86% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1451 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +35.15% in FY 2021-22
- Contribution to Sub-Ch. 4011: 1.19% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40115090

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 | 237.07 | 0.0104% | — | 1.84% | 10.36 | 0.0003% | — | 0.35% | +226.71 | #1176 |
| FY 2019-20 | 279.70 | 0.0127% | +17.98% | 2.18% | 15.82 | 0.0005% | +52.70% | 0.61% | +263.88 | #1043 |
| FY 2020-21 | 310.48 | 0.0144% | +11.00% | 2.20% | 3.02 | 0.0001% | −80.91% | 0.23% | +307.46 | #1000 |
| FY 2021-22 | 419.60 | 0.0134% | +35.15% | 1.98% | 8.98 | 0.0002% | +197.35% | 0.48% | +410.62 | #991 |
| FY 2022-23 | 382.65 | 0.0106% | −8.81% | 1.65% | 4.47 | 0.0001% | −50.22% | 0.21% | +378.18 | #1124 |
| FY 2023-24 | 300.94 | 0.0083% | −21.35% | 1.30% | 1.01 | 0.0000% | −77.40% | 0.04% | +299.93 | #1388 |
| FY 2024-25 | 297.61 | 0.0081% | −1.11% | 1.19% | < ₹1 Crore | 0.0000% | −5.94% | 0.06% | +296.66 | #1451 |

- CAGR (7-year): exports 3.86%/yr, imports -32.85%/yr (consistently Surplus)

## Key trade insights: HSN Code 40115090 export-import analysis

### Consistent export growth: 3.86% CAGR over 7 years

India's exports under HSN Code 40115090 have grown at a compound annual rate of 3.86% over 7 fiscal years, rising from ₹237.07 Crore in FY 2018-19 to ₹297.61 Crore in FY 2024-25.

### HSN Code 40115090 ranked #1451 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40115090 ranks #1451 out of 12657 HSN codes by total export value. Within Sub-Chapter 4011, it ranks #8 of 21. By trade surplus, it ranks #919 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 40115090 exports

The strongest single-year export movement for HSN Code 40115090 was recorded in FY 2021-22, when exports surged by 35.15% over the prior year.

### India maintains a trade surplus of ₹296.66 Crore in HSN Code 40115090 goods

In FY 2024-25, India's exports of ₹297.61 Cr exceeded imports of ₹0.95 Cr, resulting in a trade surplus of ₹296.66 Crore — ranking #919 of 12657 by surplus magnitude.

### Import growth of -32.85% CAGR signals stable import dependency for Tyres (Bicycles/Rickshaws)

India's imports under HSN Code 40115090 have grown at -32.85% CAGR, reaching ₹0.95 Crore in FY 2024-25.

### HSN Code 40115090 contributes 1.19% of Sub-Chapter 4011 exports — ranked #8

Among the 21 HSN codes under Sub-Chapter 4011, HSN Code 40115090 ranks #8 by export value — accounting for 1.19% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.06% share (rank #11).

## 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) (this hsn code) | ₹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 |