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 or export of Used tyres (passenger vehicles): UsedTyre Auto.
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HSN Code 40122020 relates to the following description.
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
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Used tyres (passenger vehicles): UsedTyre Auto 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 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
India’s Exports
FY 2024-25Nil
0.0000% of India’s total exports
India’s Imports
FY 2024-25< ₹1 Crore
0.0000% of India’s total imports
Trade Balance
FY 2024-25−< ₹1 Crore
Surplus rank #7128 of 12657 HSN codes
% of Sub-Chapter 4012
FY 2024-250.00%
Share of Sub-Chapter 4012’s total exports in FY 2024-25
Import side: 0.01% of Sub-Chapter 4012’s imports
At a glance
+109.09%
Peak Growth Year
FY 2023-24 · strongest single-year move
0.00%
Contribution to Sub-Ch. 4012
Share of Sub-Chapter 4012 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−2.70
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.01% of Sub-Ch. 4012
Imports
2.72 ₹ Cr
0.0001% share
— YoY
2.50% of Sub-Ch. 4012
Balance
−0.84
Exports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 4012
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−69.12% YoY
0.96% of Sub-Ch. 4012
Balance
+0.20
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.12% of Sub-Ch. 4012
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−73.81% YoY
0.36% of Sub-Ch. 4012
Balance
−0.11
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−52.38% YoY
0.04% of Sub-Ch. 4012
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+40.91% YoY
0.34% of Sub-Ch. 4012
Balance
+0.09
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−45.00% YoY
0.02% of Sub-Ch. 4012
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−93.55% YoY
0.02% of Sub-Ch. 4012
Balance
+0.22
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+109.09% YoY
0.04% of Sub-Ch. 4012
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−50.00% YoY
0.01% of Sub-Ch. 4012
Balance
−0.01
Exports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 4012
Imports
< ₹1 Crore ₹ Cr
0.0000% share
0.00% YoY
0.01% of Sub-Ch. 4012
CAGR · 7-Year
Exports
—
Imports
−60.71% /yr
reference, FY 2024-25
Export
₹691.51 Cr
Import
₹94.95 Cr
Trade Balance
+596.56
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.
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.
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.
India's imports under HSN Code 40122020 have grown at −60.71% CAGR, reaching ₹0.01 Crore in FY 2024-25.
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 40122020 and GST compliance.
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.