HSN Code 40122010 represents Used Tyres for Buses, Lorries, Earth Movers and Light Commercial Vehicles under GST classification. This code helps businesses identify Used Tyres for Buses, Lorries, Earth Movers and Light Commercial Vehicles correctly for billing, taxation, and trade. With HSN Code 40122010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Used Tyres for Buses, Lorries, Earth Movers and Light Commercial Vehicles.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 40122010 relates to the following description.
Description of Goods
Used pneumatic tyres : For buses, lorries and earth moving equipments including light commercial vehicles
Chapter
40 - Rubber and articles thereof
Sub Chapter
4012 - Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Used Tyres for Buses, Lorries, Earth Movers and Light Commercial Vehicles does not include products with the following descriptions.
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
Retreaded tyres : Other : Other
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
Retreaded tyres : Other : Other
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
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26< ₹1 Crore
0.0000% of India’s total exports
India’s Imports
FY 2025-26< ₹1 Crore
0.0000% of India’s total imports
Trade Balance
FY 2025-26< ₹1 Crore
Surplus rank #5129 of 12872 HSN codes
% of Sub-Chapter 4012
FY 2025-260.03%
Share of Sub-Chapter 4012’s total exports in FY 2025-26
Import side: 0.01% of Sub-Chapter 4012’s imports
Rank Within Sub-Chapter 4012
FY 2025-26#10 of 15
Position by export value among HSN codes in Sub-Chapter 4012
Import-side rank: #11 of 15
At a glance
19.25%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#9430
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+1,025.00%
Peak Growth Year
FY 2024-25 · strongest single-year move
0.03%
Contribution to Sub-Ch. 4012
Share of Sub-Chapter 4012 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−0.39
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.02% of Sub-Ch. 4012
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.42% of Sub-Ch. 4012
Balance
−0.40
Exports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 4012
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−13.04% YoY
0.46% of Sub-Ch. 4012
Balance
−0.51
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.17% of Sub-Ch. 4012
Imports
1.11 ₹ Cr
0.0000% share
+177.50% YoY
1.80% of Sub-Ch. 4012
Balance
+0.42
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−15.00% YoY
0.10% of Sub-Ch. 4012
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−91.89% YoY
0.10% of Sub-Ch. 4012
Balance
+0.75
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+47.06% YoY
0.14% of Sub-Ch. 4012
Imports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 4012
Balance
−0.01
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−94.67% YoY
0.01% of Sub-Ch. 4012
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.03% of Sub-Ch. 4012
Balance
+0.44
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+1,025.00% YoY
0.07% of Sub-Ch. 4012
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−80.00% YoY
0.01% of Sub-Ch. 4012
Balance
+0.23
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−46.67% YoY
0.03% of Sub-Ch. 4012
Imports
< ₹1 Crore ₹ Cr
0.0000% share
0.00% YoY
0.01% of Sub-Ch. 4012
CAGR · 8-Year
Exports
19.25% /yr
Imports
−42.13% /yr
reference, FY 2025-26
Export
₹718.22 Cr
Import
₹143.57 Cr
Trade Balance
+574.65
India's exports under HSN Code 40122010 have grown at a compound annual rate of 19.25% over 8 fiscal years, rising from ₹0.07 Crore in FY 2018-19 to ₹0.24 Crore in FY 2025-26.
In FY 2025-26, HSN Code 40122010 ranks #9430 out of 12872 HSN codes by total export value. Within Sub-Chapter 4012, it ranks #10 of 15. By trade surplus, it ranks #5129 of 12872.
The strongest single-year export movement for HSN Code 40122010 was recorded in FY 2024-25, when exports surged by 1,025.00% over the prior year.
In FY 2025-26, India's exports of ₹0.24 Cr exceeded imports of ₹0.01 Cr, resulting in a trade surplus of ₹0.23 Crore — ranking #5129 of 12872 by surplus magnitude.
India's imports under HSN Code 40122010 have grown at −42.13% CAGR, reaching ₹0.01 Crore in FY 2025-26.
Among the 15 HSN codes under Sub-Chapter 4012, HSN Code 40122010 ranks #10 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.01% share (rank #11).
Clear answers to common queries about HSN Code 40122010 and GST compliance.
It includes Used Tyres for Buses, Lorries, Earth Movers and Light Commercial Vehicles
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Under HSN 40122010, Used Tyres for Buses, Lorries, Earth Movers and Light Commercial Vehicles 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 Used Tyres for Buses, Lorries, Earth Movers and Light Commercial Vehicles; Nil for exempt items if applicable).