HSN code directory

HSN Code 4012: Retreaded or used pneumatic tyres of rubber, solid or cushion

Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber


All 8-digit HSN codes under this heading

HSN codeDescription
40121100Retreaded tyres: of a kind used on motor cars (including station wagons and racing cars)
40121200Retreaded tyres: of a kind used on buses or lorries
40121300Retreaded tyres: of a kind used on aircraft
40121910Retreaded tyres: - other: for two wheelers
40121990Retreaded tyres: - other: other
40122010Used pneumatic tyres: for buses, lorries and earth moving equipments including light commercial vehicles
40122020Used pneumatic tyres: for passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles
40122090Used pneumatic tyres: other
40129010Other: solid rubber tyres for motor vehicles
40129020Other: solid rubber tyres for other vehicles
40129030Other: tyres with metal framework
40129041Other: - tyre flaps: of a kind used in two-wheeled and three-wheeled motor vehicles
40129049Other: - tyre flaps: other
40129050T retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber - other: yre treads, interchangeable
40129090Other: other


GST rate guide for this chapter

Natural rubber is taxed at 5%. Tyres, tubes, rubber sheets and most rubber articles are taxed at 18%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.