--- title: "HSN Code for Retreaded tyres : Of a kind used on aircraft | HSN 40121300 GST Rate" description: "Find HSN and GST Rates for 40121300 related to Retreaded tyres : Of a kind used on aircraft with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40121300/" --- # HSN Code 40121300: Retreaded tyres : Of a kind used on aircraft - [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 aircraft | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40121300 ? It includes Retreaded tyres : Of a kind used on aircraft ### Any common misclassification issue with Retreaded tyres : Of a kind used on aircraft? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Retreaded tyres : Of a kind used on aircraft? 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 Retreaded tyres : Of a kind used on aircraft? Under HSN 40121300, Retreaded tyres : Of a kind used on aircraft attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Retreaded tyres : Of a kind used on aircraft is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Retreaded tyres : Of a kind used on aircraft; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Retreaded tyres : Of a kind used on aircraft? 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. ## India's trade performance: HSN Code 40121300 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹118 Cr (+101.69% YoY) — 0.0032% of India's total exports - Imports: ₹64 Cr (+28.13% YoY) — 0.0010% of India's total imports - Trade balance: ₹55 Cr (Surplus); surplus rank #2081 of 12657 HSN codes - Share of Sub-Chapter 4012: 17.10% of its exports; import side 67.07% - Rank within Sub-Chapter 4012: #2 of 15 by export value; import-side #1 ### Key metrics - Export CAGR: 8.66% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2452 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +101.69% in FY 2024-25 - Contribution to Sub-Ch. 4012: 17.10% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40121300 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 | 71.85 | 0.0031% | — | 19.59% | 75.99 | 0.0021% | — | 69.84% | −4.14 | #2388 | | FY 2019-20 | 52.18 | 0.0024% | −27.38% | 14.09% | 59.74 | 0.0018% | −21.38% | 68.04% | −7.56 | #2818 | | FY 2020-21 | 29.32 | 0.0014% | −43.81% | 8.51% | 27.25 | 0.0009% | −54.39% | 44.14% | +2.07 | #3690 | | FY 2021-22 | 47.02 | 0.0015% | +60.37% | 9.20% | 48.42 | 0.0011% | +77.69% | 53.13% | −1.40 | #3444 | | FY 2022-23 | 54.30 | 0.0015% | +15.48% | 9.92% | 59.05 | 0.0010% | +21.95% | 54.61% | −4.75 | #3365 | | FY 2023-24 | 58.64 | 0.0016% | +7.99% | 9.90% | 49.70 | 0.0009% | −15.83% | 34.20% | +8.94 | #3309 | | FY 2024-25 | 118.27 | 0.0032% | +101.69% | 17.10% | 63.68 | 0.0010% | +28.13% | 67.07% | +54.59 | #2452 | - CAGR (7-year): exports 8.66%/yr, imports -2.90%/yr (consistently Surplus) ## Key trade insights: HSN Code 40121300 export-import analysis ### Consistent export growth: 8.66% CAGR over 7 years India's exports under HSN Code 40121300 have grown at a compound annual rate of 8.66% over 7 fiscal years, rising from ₹71.85 Crore in FY 2018-19 to ₹118.27 Crore in FY 2024-25. ### HSN Code 40121300 ranked #2452 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40121300 ranks #2452 out of 12657 HSN codes by total export value. Within Sub-Chapter 4012, it ranks #2 of 15. By trade surplus, it ranks #2081 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 40121300 exports The strongest single-year export movement for HSN Code 40121300 was recorded in FY 2024-25, when exports surged by 101.69% over the prior year. ### India maintains a trade surplus of ₹54.59 Crore in HSN Code 40121300 goods In FY 2024-25, India's exports of ₹118.27 Cr exceeded imports of ₹63.68 Cr, resulting in a trade surplus of ₹54.59 Crore — ranking #2081 of 12657 by surplus magnitude. ### Import growth of -2.90% CAGR signals stable import dependency for Retreaded tyres : Of a kind used on aircraft India's imports under HSN Code 40121300 have grown at -2.90% CAGR, reaching ₹63.68 Crore in FY 2024-25. ### HSN Code 40121300 contributes 17.10% of Sub-Chapter 4012 exports — ranked #2 Among the 15 HSN codes under Sub-Chapter 4012, HSN Code 40121300 ranks #2 by export value — accounting for 17.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 67.07% share (rank #1). ## 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 (this hsn code) | ₹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 |