Tyre HSN Code for GST Filing
Tyres are essential parts used in cars, trucks, two wheelers, tractors and commercial vehicles. Dealers, transporters, tyre shops and service centres need to classify tyres correctly under the HSN system so that GST is charged accurately. The tyre HSN code helps identify whether the product is a new tyre, tube, flap, retreaded tyre or scrap tyre and makes GST filing easier.
Book A Demo
How Tyres, Tubes and Old Tyres Are Classified Under HSN Code?
New tyres meant for motor vehicles usually fall in a specific tyre family. Tyre tubes and flaps may fall in related families but are not always covered under the exact tyre code. Old tyres and used tyres may also move to a different family when they are sold as used goods.
Tyre HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 7 |
| Section Title | Plastics and articles thereof; rubber and articles thereof |
| Section Description | Plastics and articles thereof; rubber and articles thereof |
| Chapter | |
|---|---|
| Chapter No | 40 |
| Chapter Title | Rubber and articles thereof |
| Chapter Description | Rubber and articles thereof |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 5902 | Tyre cord fabric of nylon | 5% |
What Makes Scrap Tyres Fall Under a Different HSN Code?
Scrap tyres and old tyres that are sold for recycling or for rubber reclaiming do not fall under the new tyre family. They usually fall under rubber scrap families. These items are treated differently because their use, condition and value are not the same as fresh tyres.
How GST Rates Differ for Car Tyres, Tubes and Retreaded Tyres?
New tyres generally fall in the 18% slab. Tubes also fall under a similar rate as they form part of the tyre system. Retreaded tyres are placed under their own HSN family but follow the same GST slab in most cases. Scrap tyres often fall in a lower slab such as 5% because they are waste materials used for recycling.
How to Pick the Right Tyre HSN Code for GST Compliance?
To choose the correct HSN code, check whether the product is a new tyre, tube, flap, retreaded tyre or scrap tyre. Make sure the item description matches the HSN description. Once fixed, the same HSN details should be used in all invoices for proper GST reporting.
Conclusion
Tyre HSN codes separate new tyres, tubes, retreaded tyres and scrap tyres into different families. Under the updated GST system, new and retreaded tyres generally attract 18% while tyre scrap falls in the lower 5% slab. Correct HSN usage supports proper billing and reduces errors in GST returns.
