--- title: "HSN Code for Used tyres (passenger vehicles): UsedTyre Auto | HSN 40122020 GST Rate" description: "Find HSN and GST Rates for 40122020 related to Used tyres (passenger vehicles): UsedTyre Auto with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40122020/" --- # HSN Code 40122020: Used tyres (passenger vehicles): UsedTyre Auto - [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 | | --- | --- | --- | --- | --- | | Used pneumatic tyres : For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40122020 ? It includes Used tyres (passenger vehicles): UsedTyre Auto ### Do e‑way bill and e‑invoice apply for 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. ### Can we claim ITC on inputs used to trade Used tyres (passenger vehicles): UsedTyre Auto? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Used tyres (passenger vehicles): UsedTyre Auto is sold with other items? 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). ### How much GST applies to Used tyres (passenger vehicles): UsedTyre Auto? Under HSN 40122020, Used tyres (passenger vehicles): UsedTyre Auto attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Used tyres (passenger vehicles): UsedTyre Auto? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 40122020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (0.00% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7128 of 12657 HSN codes - Share of Sub-Chapter 4012: 0.00% of its exports; import side 0.01% ### Key metrics - Peak growth year: +109.09% in FY 2023-24 - Contribution to Sub-Ch. 4012: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40122020 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 | < ₹1 Crore | 0.0000% | — | 0.01% | 2.72 | 0.0001% | — | 2.50% | −2.70 | #9774 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −69.12% | 0.96% | −0.84 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.12% | < ₹1 Crore | 0.0000% | −73.81% | 0.36% | +0.20 | #8359 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −52.38% | 0.04% | < ₹1 Crore | 0.0000% | +40.91% | 0.34% | −0.11 | #9201 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −45.00% | 0.02% | < ₹1 Crore | 0.0000% | −93.55% | 0.02% | +0.09 | #9591 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +109.09% | 0.04% | < ₹1 Crore | 0.0000% | −50.00% | 0.01% | +0.22 | #9358 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | 0.00% | 0.01% | −0.01 | — | - CAGR (7-year): exports —/yr, imports -60.71%/yr (consistently Deficit) ## Key trade insights: HSN Code 40122020 export-import analysis ### Export snapshot for HSN Code 40122020 India exported ₹0.00 Crore worth of Used tyres (passenger vehicles): UsedTyre Auto in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2023-24 was the strongest growth year for HSN Code 40122020 exports The strongest single-year export movement for HSN Code 40122020 was recorded in FY 2023-24, when exports surged by 109.09% over the prior year. ### India records a trade deficit of ₹0.01 Crore in HSN Code 40122020 goods In FY 2024-25, India's imports of ₹0.01 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.01 Crore — ranking #7128 of 12657 by surplus magnitude. ### Import growth of -60.71% CAGR signals stable import dependency for Used tyres (passenger vehicles): UsedTyre Auto India's imports under HSN Code 40122020 have grown at -60.71% CAGR, reaching ₹0.01 Crore in FY 2024-25. ## 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](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 | | — | HSN Code 40122020: Used tyres (passenger vehicles): UsedTyre Auto (this hsn code) | Nil |