--- title: "HSN Code for Retreaded Tyres | Other | HSN 40121990 GST Rate" description: "Find HSN and GST Rates for 40121990 related to Retreaded Tyres | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40121990/" --- # HSN Code 40121990: Retreaded Tyres | Other - [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 : Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40121990 ? It includes Retreaded Tyres | Other ### Do e‑way bill and e‑invoice apply for 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. ### How much GST applies to Retreaded Tyres / Other? Under HSN 40121990, Retreaded Tyres / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Retreaded Tyres / Other is sold with other items? 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). ### Can we claim ITC on inputs used to trade Retreaded Tyres / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Retreaded Tyres / Other? 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 40121990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+26.32% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−73.33% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4847 of 12657 HSN codes - Share of Sub-Chapter 4012: 0.07% of its exports; import side 0.04% - Rank within Sub-Chapter 4012: #8 of 15 by export value; import-side #9 ### Key metrics - Export CAGR: -26.28% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8852 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +106.98% in FY 2020-21 - Contribution to Sub-Ch. 4012: 0.07% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40121990 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 | 2.99 | 0.0001% | — | 0.82% | < ₹1 Crore | 0.0000% | — | 0.06% | +2.93 | #6474 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −85.62% | 0.12% | < ₹1 Crore | 0.0000% | 0.00% | 0.07% | +0.37 | #8308 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +106.98% | 0.26% | < ₹1 Crore | 0.0000% | +283.33% | 0.37% | +0.66 | #7760 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −2.25% | 0.17% | < ₹1 Crore | 0.0000% | −82.61% | 0.04% | +0.83 | #8097 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −11.49% | 0.14% | < ₹1 Crore | 0.0000% | +250.00% | 0.13% | +0.63 | #8319 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −50.65% | 0.06% | < ₹1 Crore | 0.0000% | +7.14% | 0.10% | +0.23 | #9019 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +26.32% | 0.07% | < ₹1 Crore | 0.0000% | −73.33% | 0.04% | +0.44 | #8852 | - CAGR (7-year): exports -26.28%/yr, imports -6.53%/yr (consistently Surplus) ## Key trade insights: HSN Code 40121990 export-import analysis ### Export decline: -26.28% CAGR over 7 years India's exports under HSN Code 40121990 have declined at a compound annual rate of -26.28% over 7 fiscal years, falling from ₹2.99 Crore in FY 2018-19 to ₹0.48 Crore in FY 2024-25. ### HSN Code 40121990 ranked #8852 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40121990 ranks #8852 out of 12657 HSN codes by total export value. Within Sub-Chapter 4012, it ranks #8 of 15. By trade surplus, it ranks #4847 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 40121990 exports The strongest single-year export movement for HSN Code 40121990 was recorded in FY 2020-21, when exports surged by 106.98% over the prior year. ### India maintains a trade surplus of ₹0.44 Crore in HSN Code 40121990 goods In FY 2024-25, India's exports of ₹0.48 Cr exceeded imports of ₹0.04 Cr, resulting in a trade surplus of ₹0.44 Crore — ranking #4847 of 12657 by surplus magnitude. ### Import growth of -6.53% CAGR signals stable import dependency for Retreaded Tyres | Other India's imports under HSN Code 40121990 have grown at -6.53% CAGR, reaching ₹0.04 Crore in FY 2024-25. ### HSN Code 40121990 contributes 0.07% of Sub-Chapter 4012 exports — ranked #8 Among the 15 HSN codes under Sub-Chapter 4012, HSN Code 40121990 ranks #8 by export value — accounting for 0.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #9). ## 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 (this hsn code) | < ₹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 |