What products are classified under HSN 40117000 ?
It includes Agricultural tires
HSN Code 40117000 represents Agricultural tires under GST classification. This code helps businesses identify Agricultural tires correctly for billing, taxation, and trade. With HSN Code 40117000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Agricultural tires.
HSN Code 40117000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 40 | Rubber and articles thereof | 4011 | New pneumatic tyres, of rubber | Of a kind used on agricultural or forestry vehicles and machines (Tyre for tractors) | 9% | 9% | 18% | 0% |
| 40 | Rubber and articles thereof | 4011 | New pneumatic tyres, of rubber | Of a kind used on agricultural or forestry vehicles and machines | 14% | 14% | 28% | 0% |
Agricultural tires does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of a kind used on motor cars (including station wagons and racing cars) : Radials | |
| Of a kind used on motor cars (including station wagons and racing cars) : Other | |
| Of a kind used on buses or lorries : Radials | |
| Of a kind used on buses or lorries : Other | |
| Of a kind used on aircraft | |
| Of a kind used on motor cycles : For motor cycles | |
| Of a kind used on motor cycles : For motor scooters | |
| Of a kind used on motor cycles : Other | |
| Of a kind used on bicycles : Multi-cellular polyurethane (MCP) tubeless tyres | |
| Of a kind used on bicycles : Other, having a “herring-bone” or similar tread | |
| Of a kind used on/in bicycles, cycle rickshaws and threewheeled power cycle rickshaws | |
| New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : of a kind used on agricultural or forestry vehicles and machines | |
| New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm | |
| New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm | |
| New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : other | |
| Of a kind used on construction, mining or industrial handling vehicles and machines | |
| Other than of a kind used on/in bicycles, cycle rickshaws and threewheeled power cycle rickshaws; rear tractor tyres and of a kind used on aircraft | |
| Other : Other | |
| New pneumatic tyres, of rubber - other : of a kind used on agricultural or forestry vehicles and machines | |
| New pneumatic tyres, of rubber - other : of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm | |
| 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 | |
| New pneumatic tyres, of rubber - other : other |
Of a kind used on motor cars (including station wagons and racing cars) : Radials
Of a kind used on motor cars (including station wagons and racing cars) : Other
Of a kind used on buses or lorries : Radials
Of a kind used on buses or lorries : Other
Of a kind used on aircraft
Of a kind used on motor cycles : For motor cycles
Of a kind used on motor cycles : For motor scooters
Of a kind used on motor cycles : Other
Of a kind used on bicycles : Multi-cellular polyurethane (MCP) tubeless tyres
Of a kind used on bicycles : Other, having a “herring-bone” or similar tread
Of a kind used on/in bicycles, cycle rickshaws and threewheeled power cycle rickshaws
New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : of a kind used on agricultural or forestry vehicles and machines
New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm
New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm
New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : other
Of a kind used on construction, mining or industrial handling vehicles and machines
Other than of a kind used on/in bicycles, cycle rickshaws and threewheeled power cycle rickshaws; rear tractor tyres and of a kind used on aircraft
Other : Other
New pneumatic tyres, of rubber - other : of a kind used on agricultural or forestry vehicles and machines
New pneumatic tyres, of rubber - other : of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm
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
New pneumatic tyres, of rubber - other : other
It includes Agricultural tires
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Agricultural tires; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Under HSN 40117000, Agricultural tires attracts Varies when sold in taxable form. Describe the exact form on the invoice.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.