New

Swipe

March 9, 2026

Blog |

Explore GST

Tyre HSN Code for GST: A Quick Reference Guide (2026)

In the context of India’s automotive and rubber sectors, the “Tyre HSN Code for GST’ plays a vital role in determining the tax liability for various entities operating in this domain. As a result of recent changes to India’s GST slabs, tyres are no longer categorized under the highest 28% slab, but rather a lower slab.

For tax experts and businesses, “getting the code right” is not merely a matter of technical precision, but rather a matter of statutory accuracy. Failure to do so would result in loss of Input Tax Credit, as well as a potential invitation for a departmental audit.

What is an HSN Code for GST?

An HSN Code is basically a worldwide reference number and name for manufactured or traded goods, using both numerical and alphabetical characters. A global standard for defining what you are trading in. Under the GST regime in India all businesses must provide HSN codes on their tax invoices so that goods can be easily identified by tax authorities when the transaction occurs.

4-digit codes if they have a turnover of up to Rs 5 crores.

6-digit codes if they have a turnover above Rs 5 crores.

8-digit codes for import and export transactions.

Accurate reporting of HSN codes on B2B invoices has now become a pre-requisite for the GSTR-1 filing process.

‍Also Check Out: Tyre Cord Fabric: GST Rates and HSN Code 5902

Tyre HSN Code for GST: Detailed Classification

1. New Pneumatic Tyres (HSN 4011)

HSN Code	Category of Vehicle
4011 10	Motor cars (including station wagons and racing cars)
4011 20	Buses or lorries (Commercial Vehicles)
4011 30	Aircraft
4011 40	Motorcycles and scooters
4011 50	Bicycles
4011 70	Agricultural or forestry vehicles (Tractors)
4011 80	Construction, mining, or industrial handling vehicles

Retreaded and Used Tyres (HSN 4012)

HSN Code	Item Description
4012 11	Retreaded tyres for motor cars
4012 12	Retreaded tyres for buses or lorries
4012 20	Used pneumatic tyres
4012 90	Solid rubber tyres and tyre flaps

Potential GST Rates on Different Types of Tyres

Earlier this year, the GST structure for both the size and shape of the tyres has been revised greatly from having previously been assigned a one-rate structure to one standard rate for all tyres so as to assist in lowering the overall cost of logistics.

Standard rate: 18%

The GST rate on automobile tyres for the following types currently stands at 18%:

New pneumatic tyres designed for motor vehicles for example, Cars, SUVs and Racing cars

Pneumatic tyres for two wheeled vehicles for example, Motorcycles and Scooters

Pneumatic tyres designed for commercial vehicles for example, buses, lorries and trucks.

Retreaded and previously owned pneumatic tyres.

Merit Rate: 5%

A reduced rate of 5% applies specifically to support Canada’s agricultural economy as well as environmentally friendly means of transportation.

Tyres forTractors are classified under HSN 4011 70.

Tyres for Bicycles, which includes rickshaws and non motorized three wheeled vehicles.

Inner tubes which are made for use with tractors for agricultural farming purposes.

‍Note for Practitioners: Practitioners need to be of aircraft tyres (HSN 4011 30) which must generally be taxed at the applicable GST rate of 18%, exception may however exist where those aircraft are military for defence purposes (Generally exempt) or designated for operation under the UDAN schemes.

HSN Code Classification for Tubes & Flaps

The question often arises regarding the HSN comparison between tubes and flaps as to whether they have an HSN number different from that of the tyre. Under GST, the classification is different for these items.

‍Inner Tubes (HSN 4013): Inner tubes fall under 4013. Motor car/bus/motor cycle tubes are subject to 18% GST, while bicycle tubes and tractor tubes are subject to 5% GST.

Tyre Flaps (HSN 4012 90): Tyre flaps usually have 18% GST taxation.

Common Classification Mistakes by Dealers and Manufacturers

From my experience as a tax consultant, the following are some common mistakes made by dealers and manufacturers:

‍Uniform 18% Application: Dealers often apply the 18% rate to all sales, which includes tractor tyres. This results in excess payment of taxes, making the product less competitive.

Used and Retreaded Tyres: Although both are now under the 18% bracket, the 8-digit HSN must be different (4012 11 and 4012 20).

Tractor Tyres and Accessories: Selling a tyre (5%) and a non-agricultural tube (18%) in a single package without proper unbundling may raise the issue of “Composite Supply” where the higher rate may be applicable to the entire set.

‍For additional information, check out: HSN Code 401: Rubber and Related Articles Guide

Practical Tips for Invoice Reporting

Rim Size: While reporting, if you're dealing with industrial tyres (HSN 4011-80), you'll have to mention whether it's exceeding or not exceeding 61 cm, as this will be a criterion for an 8-digit code. Make this point clear in your invoice reporting.

Separate Line Items: Tyres, tubes, and flaps must always be mentioned separately, unless you're selling a pre-packaged bundle, as this will help you apply the correct tax rates.

Validate HSN using GST Portal: The GST common portal offers a facility called 'Search HSN' which you can use while clearing large export consignments.

Important Compliance Information for Companies

A company must have its ERP and billing software up to date to conform with current requirements. Companies most impacted by compliance are as follows:

E-Invoicing: For businesses with a turnover of over ₹5 crores, e-invoices must be raised with correct 6-digit HSN coding.

Input Tax Credit (ITC): For fleet owners and logistics companies, input tax credit can be claimed for tyre purchases as it is an “input” for running their business. However, personal vehicle tyre expenses of directors are not eligible under Section 17(5).

Inverted Duty Structure: As raw rubber attracts a duty of 5%, and most tyre products attract a duty of 18%, there are no issues of an invented duty structure for tyre manufacturers, as was a major issue when the duty was 28%.

Conclusion

The Tyre HSN Code under the GST system requires a balance between the classification of vehicles and the latest notifications issued by the Council. The abolition of the 28% slab has provided the industry with considerable relief, and it is now the responsibility of the taxpayer to ensure that the billing system accounts for the 18% standard rate applicable to automobiles and the 5% merit rate applicable to agricultural tyres.

FAQs

1. What is the GST Rate on tubeless tyres?

The GST rate on tubeless automobile tyres falls under the HSN Code 4011, which is an 18% GST rate. The GTS rate remains unchanged no matter which type of tyre, so all tyres will be taxed at the same rate.

2. Is it possible for a transport service provider to claim Input Tax Credit related to the acquisition of tyres?

Transport Service Providers (Goods Transport Agencies) & Transport Companies engaged in the transportation of goods (using their own vehicles) can avail themselves of the entire 18% tax amount as Input Tax Credit.

3. Is there a difference in the HSN between radial and bias tyres?

The HSN of tyres will remain the same at Four (4) digit level, i.e HSN 4011: however, it may differ at (HSN) eight (8) digit level. For example: the HSN for a Motor Car Radial Tyre is 4011 10 10.

4. Do I Have to Pay GST on Retreading Tyres?

In the Case of a Customer Providing Old Tyres for Retreading, GST at a Rate of Eighteen Percent Is Chargeable by the Retailer for the Service of Retreading Old Tyres under SAC Code 9988.

Featured Posts

Revolution counters GST rate and HSN code 9029 Complete Guide

EMI: Full Form, Types and Calculation

GST on Sale of Land and Plots

The Latest Guide to Making TDS Challan Payments Online

Supply by and to SEZ Under GST: Understanding the Tax Implications

GST Slabs in India: Detailed Guide to 0%, 5%, 18%, 40% and Special GST Rates

Section 194H Of Income Tax - TDS on Commission and Brokerage

Understanding Section 24 of the Income Tax Act

Featured Posts

You might also like

What is Forfeiture of Shares and Its Accounting Treatment

Rule 6DD of Income Tax : Explained in Simple Terms

How to Set Up an Industrial Unit in Uttar Pradesh: Steps & Guide