What products are classified under HSN 40122020 ?
It includes Used tyres (passenger vehicles): UsedTyre Auto
HSN Code 40122020 represents Used tyres (passenger vehicles): UsedTyre Auto under GST classification. This code helps businesses identify Used tyres (passenger vehicles): UsedTyre Auto correctly for billing, taxation, and trade. With HSN Code 40122020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Used tyres (passenger vehicles): UsedTyre Auto.
HSN Code 40122020 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 | Used pneumatic tyres : For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles | 9% | 9% | 18% | 0% |
Description of goods
Used pneumatic tyres : For passenger automobile vehicles, including two wheelers, three wheelers and personal type 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
Used tyres (passenger vehicles): UsedTyre Auto 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 | |
| Retreaded tyres : Other : Other | |
| Used pneumatic tyres : For buses, lorries and earth moving equipments including light commercial 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 buses, lorries and earth moving equipments including light commercial 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 Used tyres (passenger vehicles): UsedTyre Auto
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Used tyres (passenger vehicles): UsedTyre Auto; Nil for exempt items if applicable).
Under HSN 40122020, Used tyres (passenger vehicles): UsedTyre Auto attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.