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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 purposes. 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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New GST Rate for HSN Code 4012

GST Rate for Used pneumatic tyres under HSN Code 4012. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

40

HSN Code

4012

HSN Description

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

New GST Rate

5% or 18%

5% for retreaded tractor tyres (4012 19 90) from 1 Nov 2026; 18% for other retreaded or used tyres, solid or cushion tyres, tyre treads and tyre flaps. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 272A, inserted by Notification 02/2026-Central Tax (Rate); Schedule II, S. No. 138.

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 4012

Following tariff HSN codes fall under Used pneumatic tyres.

Tariff HSN

40121100

Description

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

Tariff HSN

40121200

Description

Retreaded tyres :Of a kind used on buses or lorries

Tariff HSN

40121300

Description

Retreaded tyres : Of a kind used on aircraft

Tariff HSN

40121910

Description

Retreaded tyres : Other : For two wheelers

Tariff HSN

40121990

Description

Retreaded tyres : Other : Other

Tariff HSN

40122010

Description

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

Tariff HSN

40122020

Description

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

Tariff HSN

40122090

Description

Used pneumatic tyres : Other

Tariff HSN

40129010

Description

Other : Solid rubber tyres for motor vehicles

Tariff HSN

40129020

Description

Other :Solid rubber tyres for other vehicles

Tariff HSN

40129030

Description

Other : Tyres with metal framework

Tariff HSN

40129041

Description

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

Tariff HSN

40129049

Description

Other : Tyre flaps : Other

Tariff HSN

40129050

Description

Other : Tyre treads, interchangeable

Tariff HSN

40129090

Description

Other : Other

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India’s Trade Performance — HSN Sub-Chapter 4012 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹718 Cr

+3.86% vs FY 2024-25

0.0184% of India’s total exports

India’s Imports

FY 2025-26

₹144 Cr

+51.21% vs FY 2024-25

0.0021% of India’s total imports

Trade Balance

FY 2025-26

₹575 Cr

Trade Surplus

Surplus rank #259 of 1233 subchapters

% of Chapter 40

FY 2025-26

1.60%

Share of Chapter 40’s total exports in FY 2025-26

Import side: 0.33% of Chapter 40’s imports

Rank Within Chapter 40

FY 2025-26

#10 of 17

Position by export value among subchapters in Chapter 40

Import-side rank: #12 of 17

At a glance

10.08%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#475

National Export Rank

of 1233 subchapters by export value, FY 2025-26

+48.36%

Peak Growth Year

FY 2021-22 · strongest single-year move

1.60%

Contribution to Ch. 40

Share of Chapter 40 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Sub-Chapter 4012

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #481

Balance

+257.94

Exports

366.74 ₹ Cr

0.0160% share

— YoY

1.64% of Ch. 40

Imports

108.80 ₹ Cr

0.0030% share

— YoY

0.42% of Ch. 40

FY 2019-20 Exp. Rank #478

Balance

+282.50

Exports

370.30 ₹ Cr

0.0168% share

+0.97% YoY

1.65% of Ch. 40

Imports

87.80 ₹ Cr

0.0026% share

−19.30% YoY

0.40% of Ch. 40

FY 2020-21 Exp. Rank #494

Balance

+282.67

Exports

344.41 ₹ Cr

0.0160% share

−6.99% YoY

1.43% of Ch. 40

Imports

61.74 ₹ Cr

0.0021% share

−29.68% YoY

0.29% of Ch. 40

FY 2021-22 Exp. Rank #473

Balance

+419.81

Exports

510.95 ₹ Cr

0.0163% share

+48.36% YoY

1.48% of Ch. 40

Imports

91.14 ₹ Cr

0.0020% share

+47.62% YoY

0.30% of Ch. 40

FY 2022-23 Exp. Rank #487

Balance

+439.52

Exports

547.65 ₹ Cr

0.0151% share

+7.18% YoY

1.46% of Ch. 40

Imports

108.13 ₹ Cr

0.0019% share

+18.64% YoY

0.32% of Ch. 40

FY 2023-24 Exp. Rank #481

Balance

+446.86

Exports

592.19 ₹ Cr

0.0164% share

+8.13% YoY

1.56% of Ch. 40

Imports

145.33 ₹ Cr

0.0026% share

+34.40% YoY

0.45% of Ch. 40

FY 2024-25 Exp. Rank #459

Balance

+596.56

Exports

691.51 ₹ Cr

0.0187% share

+16.77% YoY

1.68% of Ch. 40

Imports

94.95 ₹ Cr

0.0016% share

−34.67% YoY

0.24% of Ch. 40

FY 2025-26 Exp. Rank #475

Balance

+574.65

Exports

718.22 ₹ Cr

0.0184% share

+3.86% YoY

1.60% of Ch. 40

Imports

143.57 ₹ Cr

0.0021% share

+51.21% YoY

0.33% of Ch. 40

CAGR · 8-Year

Exports

10.08% /yr

Imports

4.04% /yr

Consistently Surplus
Chapter 40 total

reference, FY 2025-26

Export

₹44,845.35 Cr

Import

₹43,923.83 Cr

Trade Balance

+921.52

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Sub-Chapter 4012 Export-Import Analysis

Consistent Export Growth: 10.08% CAGR Over 8 Years

India's exports under HSN Sub-Chapter 4012 have grown at a compound annual rate of 10.08% over 8 fiscal years, rising from ₹366.74 Crore in FY 2018-19 to ₹718.22 Crore in FY 2025-26.

HSN Sub-Chapter 4012 Ranked #475 Among All 1233 Subchapters by Export Value

In FY 2025-26, HSN Sub-Chapter 4012 ranks #475 out of 1233 subchapters by total export value. Within Chapter 40, it ranks #10 of 17. By trade surplus, it ranks #259 of 1233.

FY 2021-22 Was the Strongest Growth Year for HSN Sub-Chapter 4012 Exports

The strongest single-year export movement for HSN Sub-Chapter 4012 was recorded in FY 2021-22, when exports surged by 48.36% over the prior year.

India Maintains a Trade Surplus of ₹574.65 Crore in HSN Sub-Chapter 4012 Goods

In FY 2025-26, India's exports of ₹718.22 Cr exceeded imports of ₹143.57 Cr, resulting in a trade surplus of ₹574.65 Crore — ranking #259 of 1233 by surplus magnitude.

Import Growth of 4.04% CAGR Signals Stable Import Dependency for Used pneumatic tyres

India's imports under HSN Sub-Chapter 4012 have grown at 4.04% CAGR, reaching ₹143.57 Crore in FY 2025-26.

HSN Sub-Chapter 4012 Contributes 1.60% of Chapter 40 Exports — Ranked #10

Among the 17 subchapters under Chapter 40, HSN Sub-Chapter 4012 ranks #10 by export value — accounting for 1.60% of the chapter's total exports in FY 2025-26. On the import side, it holds 0.33% share (rank #12).

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 4012 and GST compliance.

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.

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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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