Tyre HSN Code : Applicability, HSN Code and GST Rate on Tyre

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof	Twine, Cordage, Ropes And Cables, Whether Or Not Plaited Or Braided And Whether Or Not Impregnated, Coated, Covered Or Sheathed With Rubber Or Plastics – Of Other Synthetic Fibres : Viscose Tyre Cord	56075030	12%	–	15/11/2017 1/07/2017	–
Twine, Cordage, Ropes And Cables, Whether Or Not Plaited Or Braided And Whether Or Not Impregnated, Coated, Covered Or Sheathed With Rubber Or Plastics – Of Other Synthetic Fibres : Nylon Tyre Cord	56075020	12%	–	15/11/2017 1/07/2017	–
Rubber and articles thereof	Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Retreaded Tyres : Of A Kind Used On Aircraft	40121300	18%	–	01/01/2019 1/01/2019	–
Pneumatic Tyres Or Inner Tubes, Of Rubber, Of A Kind Used On / In Bicycles, Cycle -Rickshaws And Three Wheeled Powered Cycle Rickshaws	4011	5%	–	01/07/2017	–
Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Retreaded Tyres : – Other : Other	40121990	18%	–	01/01/2019 1/01/2019	–
Plates, Sheets, Strip, Rods And Profile Shapes, Of Vulcanised Rubber Other Than Hard Rubber – Of Non-Cellular Rubber : Other : Tread Rubber And Tread Packing Strip For Resoling Or Repairing Or Retreading Rubber Tyres	40082940	18%	–	01/07/2017	–
Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Other : – Tyre Flaps : Of A Kind Used In Two-Wheeled And Three-Wheeled Motor Vehicles	40129041	18%	–	01/01/2019 1/01/2019	–
New Pneumatic Tyres, Of Rubber – Other : Of A Kind Used On Construction Or Industrial Handling Vehicles And Machines And Having A Rim Size Exceeding 61 Cm	40119400	28%	–	01/07/2017	–
Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Retreaded Tyres : Of A Kind Used On Motor Cars (Including Station Wagons And Racing Cars)	40121100	18%	–	01/01/2019 1/01/2019	–
Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Retreaded Tyres :	4012	18%	–	01/01/2019 1/01/2019	–
Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Used Pneumatic Tyres : Other	40122090	18%	–	01/01/2019 1/01/2019	–
Inner Tubes Of Rubber [Other Than Of A Kind Used On/In Bicycles, Cycle-Rickshaws And Three Wheeled Powered Cycle Rickshaws; And Rear Tractor Tyre Tubes]	4013	18%	–	15/11/2017 – 1/07/2017	–
T Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Other : Yre Treads, Interchangeable	40129050	18%	–	01/01/2019 1/01/2019	–
Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Other : Solid Rubber Tyres For Other Vehicles	40129020	18%	–	01/01/2019 1/01/2019	–
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use	Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon – Other : Impregnated With Rubber	59029010	12%	–	01/07/2017	–
Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon	5902	12%	–	01/07/2017	–
Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon – Of Polyesters : Impregnated With Rubber	59022010	12%	–	01/07/2017	–
Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon – Of Nylon Or Other Polyamides : Impregnated With Rubber	59021010	12%	–	01/07/2017	–
Man-made filaments; strip and the like of man-made textile materials	Artificial Filament Yarn (Other Than Sewing Thread), Not Put For Retail Sale, Including Artificial Mono Filament Of Less Than 67 Decitex High Tenacity Yarn Of Viscose Rayon : Viscose Rayon Tyre Yarn 1,233 Decitex	54031010	18%	–	13/10/2017 1/07/2017	–
Articles of iron or steel	Other Articles Of Iron Or Steel – Articles Of Iron Or Steel Wire : Tyre Bead Wire Rings Intended For Use In The Manufacture Of Tyres For Cycles And Cyclerickshaws	73262010	18%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

Twine, Cordage, Ropes And Cables, Whether Or Not Plaited Or Braided And Whether Or Not Impregnated, Coated, Covered Or Sheathed With Rubber Or Plastics – Of Other Synthetic Fibres : Viscose Tyre Cord

56075030

12%

–

15/11/2017 1/07/2017

–

56075020

12%

–

15/11/2017 1/07/2017

–

Rubber and articles thereof

Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Retreaded Tyres : Of A Kind Used On Aircraft

40121300

18%

–

01/01/2019 1/01/2019

–

Pneumatic Tyres Or Inner Tubes, Of Rubber, Of A Kind Used On / In Bicycles, Cycle -Rickshaws And Three Wheeled Powered Cycle Rickshaws

4011

–

01/07/2017

–

Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Retreaded Tyres : – Other : Other

40121990

18%

–

01/01/2019 1/01/2019

–

Plates, Sheets, Strip, Rods And Profile Shapes, Of Vulcanised Rubber Other Than Hard Rubber – Of Non-Cellular Rubber : Other : Tread Rubber And Tread Packing Strip For Resoling Or Repairing Or Retreading Rubber Tyres

40082940

18%

–

01/07/2017

–

Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Other : – Tyre Flaps : Of A Kind Used In Two-Wheeled And Three-Wheeled Motor Vehicles

40129041

18%

–

01/01/2019 1/01/2019

–

New Pneumatic Tyres, Of Rubber – Other : Of A Kind Used On Construction Or Industrial Handling Vehicles And Machines And Having A Rim Size Exceeding 61 Cm

40119400

28%

–

01/07/2017

–

Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Retreaded Tyres : Of A Kind Used On Motor Cars (Including Station Wagons And Racing Cars)

40121100

18%

–

01/01/2019 1/01/2019

–

Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Retreaded Tyres :

4012

18%

–

01/01/2019 1/01/2019

–

Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Used Pneumatic Tyres : Other

40122090

18%

–

01/01/2019 1/01/2019

–

Inner Tubes Of Rubber [Other Than Of A Kind Used On/In Bicycles, Cycle-Rickshaws And Three Wheeled Powered Cycle Rickshaws; And Rear Tractor Tyre Tubes]

4013

18%

–

15/11/2017 – 1/07/2017

–

T Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Other : Yre Treads, Interchangeable

40129050

18%

–

01/01/2019 1/01/2019

–

Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Other : Solid Rubber Tyres For Other Vehicles

40129020

18%

–

01/01/2019 1/01/2019

–

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon – Other : Impregnated With Rubber

59029010

12%

–

01/07/2017

–

Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon

5902

12%

–

01/07/2017

–

Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon – Of Polyesters : Impregnated With Rubber

59022010

12%

–

01/07/2017

–

Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon – Of Nylon Or Other Polyamides : Impregnated With Rubber

59021010

12%

–

01/07/2017

–

Man-made filaments; strip and the like of man-made textile materials

Artificial Filament Yarn (Other Than Sewing Thread), Not Put For Retail Sale, Including Artificial Mono Filament Of Less Than 67 Decitex High Tenacity Yarn Of Viscose Rayon : Viscose Rayon Tyre Yarn 1,233 Decitex

54031010

18%

–

13/10/2017 1/07/2017

–

Articles of iron or steel

Other Articles Of Iron Or Steel – Articles Of Iron Or Steel Wire : Tyre Bead Wire Rings Intended For Use In The Manufacture Of Tyres For Cycles And Cyclerickshaws

73262010

18%

–

01/07/2017

–

Tyre HSN Codes for GST Compliance

Tyres are fundamental components of nearly every vehicle, from bicycles to aircraft. For businesses involved in their manufacturing, sale, or repair in India, understanding the correct HSN (Harmonized System of Nomenclature) code for tyres is crucial for accurate GST (Goods and Services Tax) compliance. The HSN code for a tyre primarily depends on whether it’s new, retreaded, its intended vehicle type, and even the components used in its manufacture.

Classifying Tyres by HSN Code

The majority of tyre-related HSN codes fall under Chapter 40: Rubber and articles thereof, which is fitting given that tyres are predominantly made of rubber.

New Pneumatic Tyres

New tyres are distinguished by their intended use.

HSN Code 4011: This comprehensive heading covers “New Pneumatic Tyres, Of Rubber.”
- 40115%: This specific sub-heading, “Pneumatic Tyres Or Inner Tubes, Of Rubber, Of A Kind Used On / In Bicycles, Cycle -Rickshaws And Three Wheeled Powered Cycle Rickshaws,” has a low 5% GST rate, effective from July 1, 2017. This reflects a lower tax burden on common personal transportation.
- 40119400: This code applies to “Other : Of A Kind Used On Construction Or Industrial Handling Vehicles And Machines And Having A Rim Size Exceeding 61 Cm.” These heavy-duty tyres attract a higher 28% GST rate, effective from July 1, 2017.
- Other sub-headings under 4011 (though not explicitly listed with their full eight digits in the provided data) would cover new tyres for various other vehicle types (cars, buses, trucks, motorcycles), typically at an 18% or 28% rate depending on the vehicle and tyre type.

Retreaded or Used Tyres and Tyre Components

Tyre components, as well as retreaded or used tyres, also have specific classifications.

HSN Code 4012: This heading covers “Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber.”
- 40121: This represents the broader category for “Retreaded Tyres.”
  - 40121300: “Of A Kind Used On Aircraft” retreaded tyres have an 18% GST rate, effective from January 1, 2019.
  - 40121990: “Other : Other” retreaded tyres (not aircraft) also have an 18% GST rate, effective from January 1, 2019.
  - 40121100: “Of A Kind Used On Motor Cars (Including Station Wagons And Racing Cars)” retreaded tyres have an 18% GST rate, effective from January 1, 2019.
- 40122090: This covers “Used Pneumatic Tyres : Other” with an 18% GST rate, effective from January 1, 2019.
- 40129050: This is for “Tyre Treads, Interchangeable,” used for retreading, with an 18% GST rate, effective from January 1, 2019.
- 40129041: “Tyre Flaps : Of A Kind Used In Two-Wheeled And Three-Wheeled Motor Vehicles” have an 18% GST rate, effective from January 1, 2019.
- 40129020: “Solid Rubber Tyres For Other Vehicles” also fall here with an 18% GST rate, effective from January 1, 2019.
- All these components and used/retreaded tyres consistently have an 18% GST rate.

Inner Tubes

Inner tubes, though often associated with tyres, have their own classification.

HSN Code 4013: This covers “Inner Tubes Of Rubber.”
- Inner tubes (other than those for bicycles, cycle-rickshaws, and three-wheeled powered cycle rickshaws, and rear tractor tyre tubes) have an 18% GST rate, effective from November 15, 2017, and July 1, 2017.

Tyre Manufacturing Components

The data also provides HSN codes for materials specifically used in tyre manufacturing.

Chapter 56 (Wadding, Felt and Nonwovens):
- 56075030: “Viscose Tyre Cord” (for twine, cordage, ropes, and cables) has a 12% GST rate, effective from November 15, 2017, and July 1, 2017.
- 56075020: “Nylon Tyre Cord” (for twine, cordage, ropes, and cables) also has a 12% GST rate, effective from November 15, 2017, and July 1, 2017.
Chapter 59 (Impregnated, Coated, Covered or Laminated Textile Fabrics):
- 5902: This covers “Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon.”
  - 59029010: “Other : Impregnated With Rubber” tyre cord fabric has a 12% GST rate, effective from July 1, 2017.
  - 59022010: “Of Polyesters : Impregnated With Rubber” tyre cord fabric has a 12% GST rate, effective from July 1, 2017.
  - 59021010: “Of Nylon Or Other Polyamides : Impregnated With Rubber” tyre cord fabric has a 12% GST rate, effective from July 1, 2017.
- All these tyre cord fabrics consistently have a 12% GST rate.
Chapter 54 (Man-made filaments):
- 54031010: “Viscose Rayon Tyre Yarn 1,233 Decitex” (high tenacity yarn) has an 18% GST rate, effective from October 13, 2017, and July 1, 2017.
Chapter 40 (Rubber and articles thereof):
- 40082940: “Tread Rubber And Tread Packing Strip For Resoling Or Repairing Or Retreading Rubber Tyres” has an 18% GST rate, effective from July 1, 2017.
Chapter 73 (Articles of iron or steel):
- 73262010: “Tyre Bead Wire Rings Intended For Use In The Manufacture Of Tyres For Cycles And Cyclerickshaws” has an 18% GST rate, effective from July 1, 2017.

FAQs

What is the HSN code for a new bicycle tyre?

New bicycle tyres fall under HSN 4011, specifically the sub-heading for pneumatic tyres used on bicycles, with a 5% GST rate.

What is the HSN code for a new tyre used on construction vehicles?

New tyres for construction or industrial handling vehicles with a rim size exceeding 61 cm fall under HSN 40119400, with a 28% GST rate.

What is the HSN code for a retreaded car tyre?

A retreaded car tyre is classified under HSN 40121100, with an 18% GST rate.

What is the HSN code for the metal wire rings used in bicycle tyres?

Tyre bead wire rings for cycles and cycle-rickshaws are under HSN 73262010, with an 18% GST rate.

What is the HSN code for inner tubes of rubber?

Inner tubes of rubber generally fall under HSN 4013, with an 18% GST rate (excluding specific bicycle/rickshaw types).

Tyre HSN Code

Tyre HSN Codes for GST Compliance

Classifying Tyres by HSN Code

New Pneumatic Tyres

Retreaded or Used Tyres and Tyre Components

Inner Tubes

Tyre Manufacturing Components

HSN Code of similar products

FAQs

What is the HSN code for a new bicycle tyre?

What is the HSN code for a new tyre used on construction vehicles?

What is the HSN code for a retreaded car tyre?

What is the HSN code for the metal wire rings used in bicycle tyres?

What is the HSN code for inner tubes of rubber?