The tyre hsn code is 4011 for new pneumatic tyres of rubber, and GST on tyres for cars, buses, trucks and two-wheelers is 18%, down from 28% before the reform. Tractor tyres, bicycle and cycle rickshaw tyres and aircraft tyres are 5%.
Inner tubes are 4013 and retreaded tyres 4012, with tractor and cycle tubes at 5%. This page lists the lines, a tyre dealer's bill and how retreading is taxed. Other spares are on the auto parts page.
Tyres: codes and GST rates
Item / HSN / GST- Car tyres18%Was 28% before the reform
- Bus and truck tyres18%Radial and bias
- Motorcycle and scooter tyres18%Two-wheeler tyres
- Tractor tyres and rear tractor tyres5%Specific entries
- Bicycle and cycle rickshaw tyres5%Also three wheeled powered cycle rickshaws
- Aircraft tyres5%Specific entry
- Inner tubes for cars, trucks, bikes18%Rubber tubes
- Tubes for tractor tyres5%Specific entry
- Tubes for bicycles5%Cycle tubes
- Retreaded and used tyres18%Including tread rubber
Quick facts
HSN heading
4011: new pneumatic tyres of rubberGST rate
18% for cars, trucks and two-wheelers (9% CGST + 9% SGST)Lower rate
5% for tractor, cycle and aircraft tyresRate before the reform
28% for most road tyresDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveRetreading service
18%
Tyre hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| Car and SUV tyres | 4011 10 | 18% |
| Bus and truck tyres | 4011 20 | 18% |
| Aircraft tyres | 4011 30 | 5% |
| Motorcycle and scooter tyres | 4011 40 | 18% |
| Bicycle tyres | 4011 50 | 5% |
| Tractor and farm vehicle tyres | 4011 70 | 5% |
| Construction and industrial vehicle tyres | 4011 80 | 18% |
| Car, truck and bike tubes | 4013 10 | 18% |
| Bicycle tubes | 4013 20 | 5% |
| Tractor tubes | 4013 90 49 | 5% |
| Retreaded tyres, tread rubber | 4012 | 18% |
Tyre gst rate after the reform
Tyres for cars, trucks and two-wheelers were 28% and are now 18%. A set of four car tyres with a taxable value of Rs 24,000 now carries Rs 4,320 GST instead of Rs 6,720. Tractor tyres and tubes, cycle tyres and tubes, and aircraft tyres sit in Schedule I at 5%.
Tractor tyre and cycle tyre at 5%
Schedule I lists rear tractor tyres and tubes, tyres for tractors, tubes for tractor tyres, aircraft tyres, and pneumatic tyres and tubes used on bicycles, cycle rickshaws and three wheeled powered cycle rickshaws, all at 5%. See tractors.
Tyre dealer's invoice
Tyre dealer bill: Car tyres 195/65 R15, HSN 4011 10, 4 pieces, Rs 22,000. Wheel alignment and balancing, SAC 998714, Rs 800. Taxable value Rs 22,800. CGST 9% Rs 2,052. SGST 9% Rs 2,052. Total Rs 26,904.
Retreading and tyre repair
Retreading a customer's old tyre is a repair service at 18%. Selling retreaded tyres from stock is a sale of goods under 4012 at 18%. A later amendment, in force from 1 November of the year after the reform, gave retreaded tractor tyres a lower rate; check that entry if you deal in them. Puncture repair and alignment are services under SAC 998714 at 18%. Nitrogen filling is usually part of the same service.
Tyre hsn code and credit for transporters
Transport companies and fleet owners buying tyres can take credit of the 18% if their transport service is taxed with credit, such as a GTA that has opted for 18%. A GTA on the 5% option cannot take credit on tyres. Bus operators running AC buses at 5% without credit also cannot claim it. This often makes tyres one of the largest unrecoverable costs in road transport. See transport.
Tyre scrap
Old tyres sold as scrap are waste of rubber under 4004 at 18%, whether sold by a dealer, a fleet owner or a garage. Large fleet owners selling worn tyres in bulk should issue a tax invoice like any other sale. Tyre pyrolysis units buying scrap tyres pay 18%. See rubber.
Tyre dealers should treat this summary of headings 4011 to 4013 as background. The vehicle a tyre fits decides the rate, so check the GST portal and ask a GST practitioner or chartered accountant before billing farm or special vehicle tyres at 5%.
Frequently asked questions
What GST rate applies to tyres?
Car, truck and two-wheeler tyres are 18%. Tractor, cycle and aircraft tyres are 5%.
What is the 4011 hsn code?
4011 is new pneumatic tyres of rubber.
What is the GST on tractor tyres?
5%.
What is the tyre tube hsn code?
Inner tubes are 4013, at 18%, with tractor and cycle tubes at 5%.
What is the GST on retreaded tyres?
Retreaded tyres under 4012 and retreading services are 18% in general. Retreaded tractor tyres have a lower rate under a later amendment; check the current entry.