What products are classified under HSN 40121990 ?
It includes Retreaded Tyres | Other
HSN Code 40121990 represents Retreaded Tyres | Other under GST classification. This code helps businesses identify Retreaded Tyres | Other correctly for billing, taxation, and trade. With HSN Code 40121990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Retreaded Tyres | Other.
HSN Code 40121990 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 | 4012 | Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber | Retreaded tyres : Other : Other | 9% | 9% | 18% | 0% |
Retreaded Tyres | Other does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Retreaded tyres : Of a kind used on motor cars (including station wagons and racing cars) | |
| Retreaded tyres :Of a kind used on buses or lorries | |
| Retreaded tyres : Of a kind used on aircraft | |
| Retreaded tyres : Other : For two wheelers | |
| Used pneumatic tyres : For buses, lorries and earth moving equipments including light commercial vehicles | |
| Used pneumatic tyres : For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles | |
| Used pneumatic tyres : Other | |
| Other : Solid rubber tyres for motor vehicles | |
| Other :Solid rubber tyres for other vehicles | |
| Other : Tyres with metal framework | |
| Other : Tyre flaps : Of a kind used in two-wheeled and three- wheeled motor vehicles | |
| Other : Tyre flaps : Other | |
| Other : Tyre treads, interchangeable | |
| Other : Other |
Retreaded tyres : Of a kind used on motor cars (including station wagons and racing cars)
Retreaded tyres :Of a kind used on buses or lorries
Retreaded tyres : Of a kind used on aircraft
Retreaded tyres : Other : For two wheelers
Used pneumatic tyres : For buses, lorries and earth moving equipments including light commercial vehicles
Used pneumatic tyres : For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles
Used pneumatic tyres : Other
Other : Solid rubber tyres for motor vehicles
Other :Solid rubber tyres for other vehicles
Other : Tyres with metal framework
Other : Tyre flaps : Of a kind used in two-wheeled and three- wheeled motor vehicles
Other : Tyre flaps : Other
Other : Tyre treads, interchangeable
Other : Other
It includes Retreaded Tyres | Other
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.
Under HSN 40121990, Retreaded Tyres / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Retreaded Tyres / Other; 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.
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.
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.