--- title: "HSN Code for Used pneumatic tyres : Other | HSN 40122090 GST Rate" description: "Find HSN and GST Rates for 40122090 related to Used pneumatic tyres : Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40122090/" --- # HSN Code 40122090: Used pneumatic 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 | | --- | --- | --- | --- | --- | | Used pneumatic tyres : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40122090 ? It includes Used pneumatic tyres : Other ### How much GST applies to Used pneumatic tyres : Other? Under HSN 40122090, Used pneumatic tyres : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Used pneumatic 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. ### Do e‑way bill and e‑invoice apply for Used pneumatic 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 should mixed supplies be billed when Used pneumatic tyres : Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Used pneumatic tyres : Other; Nil for exempt items if applicable). ### Any common misclassification issue with Used pneumatic tyres : Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Used pneumatic 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. ## India's trade performance: HSN Code 40122090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+36.36% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−96.46% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4964 of 12657 HSN codes - Share of Sub-Chapter 4012: 0.07% of its exports; import side 0.15% - Rank within Sub-Chapter 4012: #9 of 15 by export value; import-side #8 ### Key metrics - Export CAGR: 20.09% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8898 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +315.38% in FY 2022-23 - Contribution to Sub-Ch. 4012: 0.07% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40122090 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% | — | 0.04% | < ₹1 Crore | 0.0000% | — | 0.17% | −0.04 | #8982 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −6.67% | 0.04% | 1.36 | 0.0000% | +615.79% | 1.55% | −1.22 | #9016 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +271.43% | 0.15% | 15.54 | 0.0005% | +1,042.65% | 25.17% | −15.02 | #8201 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −75.00% | 0.03% | 24.16 | 0.0005% | +55.47% | 26.51% | −24.03 | #9420 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +315.38% | 0.10% | 23.05 | 0.0004% | −4.59% | 21.32% | −22.51 | #8617 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −38.89% | 0.06% | 3.96 | 0.0001% | −82.82% | 2.72% | −3.63 | #9115 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +36.36% | 0.07% | < ₹1 Crore | 0.0000% | −96.46% | 0.15% | +0.31 | #8898 | - CAGR (7-year): exports 20.09%/yr, imports -4.96%/yr (consistently Surplus) ## Key trade insights: HSN Code 40122090 export-import analysis ### Consistent export growth: 20.09% CAGR over 7 years India's exports under HSN Code 40122090 have grown at a compound annual rate of 20.09% over 7 fiscal years, rising from ₹0.15 Crore in FY 2018-19 to ₹0.45 Crore in FY 2024-25. ### HSN Code 40122090 ranked #8898 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40122090 ranks #8898 out of 12657 HSN codes by total export value. Within Sub-Chapter 4012, it ranks #9 of 15. By trade surplus, it ranks #4964 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 40122090 exports The strongest single-year export movement for HSN Code 40122090 was recorded in FY 2022-23, when exports surged by 315.38% over the prior year. ### India maintains a trade surplus of ₹0.31 Crore in HSN Code 40122090 goods In FY 2024-25, India's exports of ₹0.45 Cr exceeded imports of ₹0.14 Cr, resulting in a trade surplus of ₹0.31 Crore — ranking #4964 of 12657 by surplus magnitude. ### Import growth of -4.96% CAGR signals stable import dependency for Used pneumatic tyres : Other India's imports under HSN Code 40122090 have grown at -4.96% CAGR, reaching ₹0.14 Crore in FY 2024-25. ### HSN Code 40122090 contributes 0.07% of Sub-Chapter 4012 exports — ranked #9 Among the 15 HSN codes under Sub-Chapter 4012, HSN Code 40122090 ranks #9 by export value — accounting for 0.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.15% share (rank #8). ## 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 (this hsn code) | < ₹1 Crore |