---
title: "HSN Code for Of A Kind Used On Bicycles | HSN 40132000 GST Rate"
description: "Find HSN and GST Rates for 40132000 related to Of A Kind Used On Bicycles with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40132000/"
---

# HSN Code 40132000: Of A Kind Used On Bicycles

- [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 4013: Inner tubes, of rubber](https://busy.in/hsn/sub-chapter-4013/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of a kind used on bicycles | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 40132000 ?

It includes Of A Kind Used On Bicycles

### Do e‑way bill and e‑invoice apply for Of A Kind Used On Bicycles?

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.

### Can we claim ITC on inputs used to trade Of A Kind Used On Bicycles?

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

### How should mixed supplies be billed when Of A Kind Used On Bicycles is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of A Kind Used On Bicycles; Nil for exempt items if applicable).

### Any common misclassification issue with Of A Kind Used On Bicycles?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Of A Kind Used On Bicycles?

Under HSN 40132000, Of A Kind Used On Bicycles attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 40132000 (FY 2024-25)

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

- Exports: ₹202 Cr (+11.33% YoY) — 0.0055% of India's total exports
- Imports: ₹1 Cr (+30.59% YoY) — 0.0000% of India's total imports
- Trade balance: ₹201 Cr (Surplus); surplus rank #1149 of 12657 HSN codes
- Share of Sub-Chapter 4013: 26.11% of its exports; import side 4.94%
- Rank within Sub-Chapter 4013: #2 of 10 by export value; import-side #5

### Key metrics

- Export CAGR: 2.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1839 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +22.67% in FY 2021-22
- Contribution to Sub-Ch. 4013: 26.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40132000

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. 4013 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4013 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 170.41 | 0.0075% | — | 33.41% | 3.62 | 0.0001% | — | 9.31% | +166.79 | #1468 |
| FY 2019-20 | 163.01 | 0.0074% | −4.34% | 28.58% | 4.38 | 0.0001% | +20.99% | 13.30% | +158.63 | #1504 |
| FY 2020-21 | 176.56 | 0.0082% | +8.31% | 29.46% | 3.31 | 0.0001% | −24.43% | 24.43% | +173.25 | #1486 |
| FY 2021-22 | 216.59 | 0.0069% | +22.67% | 28.89% | 3.18 | 0.0001% | −3.93% | 8.88% | +213.41 | #1580 |
| FY 2022-23 | 174.59 | 0.0048% | −19.39% | 25.14% | 1.44 | 0.0000% | −54.72% | 14.26% | +173.15 | #1874 |
| FY 2023-24 | 181.38 | 0.0050% | +3.89% | 24.00% | < ₹1 Crore | 0.0000% | −40.97% | 6.39% | +180.53 | #1879 |
| FY 2024-25 | 201.93 | 0.0055% | +11.33% | 26.11% | 1.11 | 0.0000% | +30.59% | 4.94% | +200.82 | #1839 |

- CAGR (7-year): exports 2.87%/yr, imports -17.88%/yr (consistently Surplus)

## Key trade insights: HSN Code 40132000 export-import analysis

### Consistent export growth: 2.87% CAGR over 7 years

India's exports under HSN Code 40132000 have grown at a compound annual rate of 2.87% over 7 fiscal years, rising from ₹170.41 Crore in FY 2018-19 to ₹201.93 Crore in FY 2024-25.

### HSN Code 40132000 ranked #1839 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40132000 ranks #1839 out of 12657 HSN codes by total export value. Within Sub-Chapter 4013, it ranks #2 of 10. By trade surplus, it ranks #1149 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 40132000 exports

The strongest single-year export movement for HSN Code 40132000 was recorded in FY 2021-22, when exports surged by 22.67% over the prior year.

### India maintains a trade surplus of ₹200.82 Crore in HSN Code 40132000 goods

In FY 2024-25, India's exports of ₹201.93 Cr exceeded imports of ₹1.11 Cr, resulting in a trade surplus of ₹200.82 Crore — ranking #1149 of 12657 by surplus magnitude.

### Import growth of -17.88% CAGR signals stable import dependency for Of A Kind Used On Bicycles

India's imports under HSN Code 40132000 have grown at -17.88% CAGR, reaching ₹1.11 Crore in FY 2024-25.

### HSN Code 40132000 contributes 26.11% of Sub-Chapter 4013 exports — ranked #2

Among the 10 HSN codes under Sub-Chapter 4013, HSN Code 40132000 ranks #2 by export value — accounting for 26.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.94% share (rank #5).

## Related HSN Codes in Sub-Chapter 4013

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 40131020: Documentary Short Films (35mm)](https://busy.in/hsn/hsn-40131020/) | ₹204 Cr |
| #2 | HSN Code 40132000: Of A Kind Used On Bicycles (this hsn code) | ₹202 Cr |
| #3 | [HSN Code 40139090: Rubber Inner Tubes \| Other](https://busy.in/hsn/hsn-40139090/) | ₹132 Cr |
| #4 | [HSN Code 40131010: Tubes and Hoses of Vulcanized Rubber](https://busy.in/hsn/hsn-40131010/) | ₹82 Cr |
| #5 | [HSN Code 40139020: Other \| For Motor Cycle](https://busy.in/hsn/hsn-40139020/) | ₹61 Cr |
| #6 | [HSN Code 40139030: Other : For off the road vehicles, not elsewhere specified or included](https://busy.in/hsn/hsn-40139030/) | ₹44 Cr |
| #7 | [HSN Code 40139041: Other \| For Tractors](https://busy.in/hsn/hsn-40139041/) | ₹23 Cr |
| #8 | [HSN Code 40139050: Tyres for Cycle Rickshaws/Powered Three-Wheelers](https://busy.in/hsn/hsn-40139050/) | ₹13 Cr |
| #9 | [HSN Code 40139049: Other \| For Tractors](https://busy.in/hsn/hsn-40139049/) | ₹12 Cr |
| #10 | [HSN Code 40139010: Other \| For Aircraft](https://busy.in/hsn/hsn-40139010/) | < ₹1 Crore |