4012 HSN Code: Used pneumatic tyres

HSN Sub Chapter 4012 represents Used pneumatic tyres under GST classification. This code helps businesses identify Used pneumatic tyres correctly for billing, taxation, and trade. With HSN Sub Chapter 4012, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Used pneumatic tyres.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
40	4012	Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber	5%	5%

HSN Code 4012

Chapter: 40

Description: Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN	Description
40121100	Retreaded tyres : Of a kind used on motor cars (including station wagons and racing cars)
40121200	Retreaded tyres :Of a kind used on buses or lorries
40121300	Retreaded tyres : Of a kind used on aircraft
40121910	Retreaded tyres : Other : For two wheelers
40121990	Retreaded tyres : Other : Other
40122010	Used pneumatic tyres : For buses, lorries and earth moving equipments including light commercial vehicles
40122020	Used pneumatic tyres : For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles
40122090	Used pneumatic tyres : Other
40129010	Other : Solid rubber tyres for motor vehicles
40129020	Other :Solid rubber tyres for other vehicles
40129030	Other : Tyres with metal framework
40129041	Other : Tyre flaps : Of a kind used in two-wheeled and three- wheeled motor vehicles
40129049	Other : Tyre flaps : Other
40129050	Other : Tyre treads, interchangeable
40129090	Other : Other

HSN Code 40121100

Retreaded tyres : Of a kind used on motor cars (including station wagons and racing cars)

HSN Code 40121200

Retreaded tyres :Of a kind used on buses or lorries

HSN Code 40121300

Retreaded tyres : Of a kind used on aircraft

HSN Code 40121910

Retreaded tyres : Other : For two wheelers

HSN Code 40121990

Retreaded tyres : Other : Other

HSN Code 40122010

Used pneumatic tyres : For buses, lorries and earth moving equipments including light commercial vehicles

HSN Code 40122020

Used pneumatic tyres : For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles

HSN Code 40122090

Used pneumatic tyres : Other

HSN Code 40129010

Other : Solid rubber tyres for motor vehicles

HSN Code 40129020

Other :Solid rubber tyres for other vehicles

HSN Code 40129030

Other : Tyres with metal framework

HSN Code 40129041

Other : Tyre flaps : Of a kind used in two-wheeled and three- wheeled motor vehicles

HSN Code 40129049

Other : Tyre flaps : Other

HSN Code 40129050

Other : Tyre treads, interchangeable

HSN Code 40129090

Other : Other

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

City*

Phone Number*

Country code

Order Number	Description
01/2017-18	Kanam Industries (AAR (Authority For Advance Ruling), Uttarakhand)
GST-ARA-70/2019-20/B-62	Green Rubber Crumb Private Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Order No. 01/2017-18

Kanam Industries (AAR (Authority For Advance Ruling), Uttarakhand)

Order No. GST-ARA-70/2019-20/B-62

Green Rubber Crumb Private Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

What products are classified under HSN 4012

It includes Used pneumatic tyres

Any import/export nuance for Used pneumatic tyres?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

What should my invoice and records include for Used pneumatic tyres?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

What misclassification mistakes happen with Used pneumatic tyres?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

How are warranty replacements of Used pneumatic tyres handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

Can reverse charge ever apply to transactions involving Used pneumatic tyres?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Used pneumatic tyres are forward charge. Check the current notifications for any special cases before deciding.

Do spares or accessories of Used pneumatic tyres follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Important Disclaimer

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.

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