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.
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.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 4011 | New tyres | Car, bike, truck and tractor tyres | 18% |
| 4013 | Inner tubes | Tubes for tyres | 18% |
| 4012 | Retreaded tyres | Retreaded car and truck tyres | 18% |
| 4004 | Rubber scrap | Scrap tyres and reclaimed rubber | 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.
Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions
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What is the HSN code for tyres?
New tyres used in motor vehicles usually fall under the tyre family meant for fresh rubber tyres.
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Is the HSN code for tyre tubes different?
Yes, tyre tubes generally fall under a different family even though they are used with tyres.
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What is the HSN code for scrap tyres?
Scrap or old tyres often fall under the rubber scrap family because they are used for recycling.
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How does GST rate differ for tyres and tubes?
New tyres and tubes generally attract 18% while tyre scrap has a lower slab like 5%.
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How do I classify tyres correctly for GST?
Identify whether the item is a new tyre, tube, retreaded tyre or scrap tyre and match it with the correct HSN description before billing.