--- title: "HSN Code for Retreaded Tyres (Motor Cars) | HSN 40121100 GST Rate" description: "Find HSN and GST Rates for 40121100 related to Retreaded Tyres (Motor Cars) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40121100/" --- # HSN Code 40121100: Retreaded Tyres (Motor Cars) - [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 4012: Used pneumatic tyres](https://busy.in/hsn/sub-chapter-4012/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Retreaded tyres : Of a kind used on motor cars (including station wagons and racing cars) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40121100 ? It includes Retreaded Tyres (Motor Cars) ### How should mixed supplies be billed when Retreaded Tyres (Motor Cars) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Retreaded Tyres (Motor Cars); Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Retreaded Tyres (Motor Cars)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Retreaded Tyres (Motor Cars)? 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 Retreaded Tyres (Motor Cars)? 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. ### How much GST applies to Retreaded Tyres (Motor Cars)? Under HSN 40121100, Retreaded Tyres (Motor Cars) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 40121100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+94.44% YoY) — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4925 of 12657 HSN codes - Share of Sub-Chapter 4012: 0.05% of its exports; import side 0.00% - Rank within Sub-Chapter 4012: #11 of 15 by export value ### Key metrics - Export CAGR: -6.39% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9108 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +125.00% in FY 2020-21 - Contribution to Sub-Ch. 4012: 0.05% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40121100 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 4012 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4012 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.14% | 1.15 | 0.0000% | — | 1.06% | −0.63 | #8156 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −76.92% | 0.03% | Nil | 0.0000% | −100.00% | 0.00% | +0.12 | #9094 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +125.00% | 0.08% | < ₹1 Crore | 0.0000% | — | 0.11% | +0.20 | #8674 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +44.44% | 0.08% | Nil | 0.0000% | −100.00% | 0.00% | +0.39 | #8745 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +20.51% | 0.09% | Nil | 0.0000% | — | 0.00% | +0.47 | #8724 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −61.70% | 0.03% | Nil | 0.0000% | — | 0.00% | +0.18 | #9498 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +94.44% | 0.05% | Nil | 0.0000% | — | 0.00% | +0.35 | #9108 | - CAGR (7-year): exports -6.39%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 40121100 export-import analysis ### Export decline: -6.39% CAGR over 7 years India's exports under HSN Code 40121100 have declined at a compound annual rate of -6.39% over 7 fiscal years, falling from ₹0.52 Crore in FY 2018-19 to ₹0.35 Crore in FY 2024-25. ### HSN Code 40121100 ranked #9108 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40121100 ranks #9108 out of 12657 HSN codes by total export value. Within Sub-Chapter 4012, it ranks #11 of 15. By trade surplus, it ranks #4925 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 40121100 exports The strongest single-year export movement for HSN Code 40121100 was recorded in FY 2020-21, when exports surged by 125.00% over the prior year. ### India maintains a trade surplus of ₹0.35 Crore in HSN Code 40121100 goods In FY 2024-25, India's exports of ₹0.35 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.35 Crore — ranking #4925 of 12657 by surplus magnitude. ### HSN Code 40121100 contributes 0.05% of Sub-Chapter 4012 exports — ranked #11 Among the 15 HSN codes under Sub-Chapter 4012, HSN Code 40121100 ranks #11 by export value — accounting for 0.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## Related HSN Codes in Sub-Chapter 4012 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 40129020: Other :Solid rubber tyres for other vehicles](https://busy.in/hsn/hsn-40129020/) | ₹328 Cr | | #2 | [HSN Code 40121300: Retreaded tyres : Of a kind used on aircraft](https://busy.in/hsn/hsn-40121300/) | ₹118 Cr | | #3 | [HSN Code 40129049: Other \| Tyre Flaps](https://busy.in/hsn/hsn-40129049/) | ₹117 Cr | | #4 | [HSN Code 40129010: Other : Solid rubber tyres for motor vehicles](https://busy.in/hsn/hsn-40129010/) | ₹100 Cr | | #5 | [HSN Code 40129030: Other \| Tyres With Metal Framework](https://busy.in/hsn/hsn-40129030/) | ₹18 Cr | | #6 | [HSN Code 40129090: Retreaded or used pneumatic tyres of rubber \| Other](https://busy.in/hsn/hsn-40129090/) | ₹8 Cr | | #7 | [HSN Code 40121200: Retreaded tyres](https://busy.in/hsn/hsn-40121200/) | < ₹1 Crore | | #8 | [HSN Code 40121990: Retreaded Tyres \| Other](https://busy.in/hsn/hsn-40121990/) | < ₹1 Crore | | #9 | [HSN Code 40122010: Vulcanized Rubber Conveyor Belts](https://busy.in/hsn/hsn-40122010/) | < ₹1 Crore | | #9 | [HSN Code 40122090: Used pneumatic tyres : Other](https://busy.in/hsn/hsn-40122090/) | < ₹1 Crore | | #11 | HSN Code 40121100: Retreaded Tyres (Motor Cars) (this hsn code) | < ₹1 Crore |