--- title: "HSN Code for Retreaded or used pneumatic tyres of rubber | Other | HSN 40129090 GST Rate" description: "Find HSN and GST Rates for 40129090 related to Retreaded or used pneumatic tyres of rubber | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40129090/" --- # HSN Code 40129090: Retreaded or used pneumatic tyres of rubber | 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 | | --- | --- | --- | --- | --- | | Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40129090 ? It includes Retreaded or used pneumatic tyres of rubber | Other ### Do e‑way bill and e‑invoice apply for Retreaded or used pneumatic tyres of rubber / 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 much GST applies to Retreaded or used pneumatic tyres of rubber / Other? Under HSN 40129090, Retreaded or used pneumatic tyres of rubber / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Retreaded or used pneumatic tyres of rubber / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Retreaded or used pneumatic tyres of rubber / Other; Nil for exempt items if applicable). ### Any common misclassification issue with Retreaded or used pneumatic tyres of rubber / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Retreaded or used pneumatic tyres of rubber / 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. ### Can we claim ITC on inputs used to trade Retreaded or used pneumatic tyres of rubber / 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 40129090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹8 Cr (+17.56% YoY) — 0.0002% of India's total exports - Imports: ₹2 Cr (−22.34% YoY) — 0.0000% of India's total imports - Trade balance: ₹6 Cr (Surplus); surplus rank #3670 of 12657 HSN codes - Share of Sub-Chapter 4012: 1.11% of its exports; import side 2.31% - Rank within Sub-Chapter 4012: #6 of 15 by export value; import-side #7 ### Key metrics - Export CAGR: -2.16% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6099 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +36.05% in FY 2021-22 - Contribution to Sub-Ch. 4012: 1.11% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40129090 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 | 8.78 | 0.0004% | — | 2.39% | 1.09 | 0.0000% | — | 1.00% | +7.69 | #5146 | | FY 2019-20 | 6.81 | 0.0003% | −22.44% | 1.84% | 1.77 | 0.0001% | +62.39% | 2.02% | +5.04 | #5478 | | FY 2020-21 | 8.71 | 0.0004% | +27.90% | 2.53% | 1.68 | 0.0001% | −5.08% | 2.72% | +7.03 | #5269 | | FY 2021-22 | 11.85 | 0.0004% | +36.05% | 2.32% | 4.63 | 0.0001% | +175.60% | 5.08% | +7.22 | #5263 | | FY 2022-23 | 12.68 | 0.0004% | +7.00% | 2.32% | 3.98 | 0.0001% | −14.04% | 3.68% | +8.70 | #5324 | | FY 2023-24 | 6.55 | 0.0002% | −48.34% | 1.11% | 2.82 | 0.0001% | −29.15% | 1.94% | +3.73 | #6236 | | FY 2024-25 | 7.70 | 0.0002% | +17.56% | 1.11% | 2.19 | 0.0000% | −22.34% | 2.31% | +5.51 | #6099 | - CAGR (7-year): exports -2.16%/yr, imports 12.33%/yr (consistently Surplus) ## Key trade insights: HSN Code 40129090 export-import analysis ### Export decline: -2.16% CAGR over 7 years India's exports under HSN Code 40129090 have declined at a compound annual rate of -2.16% over 7 fiscal years, falling from ₹8.78 Crore in FY 2018-19 to ₹7.70 Crore in FY 2024-25. ### HSN Code 40129090 ranked #6099 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40129090 ranks #6099 out of 12657 HSN codes by total export value. Within Sub-Chapter 4012, it ranks #6 of 15. By trade surplus, it ranks #3670 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 40129090 exports The strongest single-year export movement for HSN Code 40129090 was recorded in FY 2021-22, when exports surged by 36.05% over the prior year. ### India maintains a trade surplus of ₹5.51 Crore in HSN Code 40129090 goods In FY 2024-25, India's exports of ₹7.70 Cr exceeded imports of ₹2.19 Cr, resulting in a trade surplus of ₹5.51 Crore — ranking #3670 of 12657 by surplus magnitude. ### Import growth of 12.33% CAGR signals rising demand for Retreaded or used pneumatic tyres of rubber | Other India's imports under HSN Code 40129090 have grown at 12.33% CAGR, reaching ₹2.19 Crore in FY 2024-25. ### HSN Code 40129090 contributes 1.11% of Sub-Chapter 4012 exports — ranked #6 Among the 15 HSN codes under Sub-Chapter 4012, HSN Code 40129090 ranks #6 by export value — accounting for 1.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.31% share (rank #7). ## 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 (this hsn code) | ₹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 |