---
title: "HSN Code for Construction/Industrial Tyres: Rim <= 61cm | HSN 40116100 GST Rate"
description: "Find HSN and GST Rates for 40116100 related to Construction/Industrial Tyres: Rim <= 61cm with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40116100/"
---

# HSN Code 40116100: Construction/Industrial Tyres: Rim <= 61cm

- [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 |
| --- | --- | --- | --- | --- |
| New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : of a kind used on agricultural or forestry vehicles and machines | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 40116100 ?

It includes Other Wood Charcoal

### Can we claim ITC on inputs used to trade Construction/Industrial Tyres: Rim <= 61cm?

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

### How much GST applies to Construction/Industrial Tyres: Rim <= 61cm?

Under HSN 40116100, Construction/Industrial Tyres: Rim <= 61cm attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Construction/Industrial Tyres: Rim <= 61cm is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Construction/Industrial Tyres: Rim <= 61cm; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Construction/Industrial Tyres: Rim <= 61cm?

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.

### Any common misclassification issue with Construction/Industrial Tyres: Rim <= 61cm?

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

### Do e‑way bill and e‑invoice apply for Construction/Industrial Tyres: Rim <= 61cm?

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.