← HSN and SAC codes for common items · Search any code on the HSN code finder.
Tyres is classified under HSN heading 4011. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Tyres?
GST on Tyres as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 18% → 5% (4011); 18% → 5% (40117000). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| – | 5% | 4011 | Rubber tyres and inner tubes for bicycles, cycle-rickshaws and powered three-wheel cycle-rickshaws are taxed at 5%. | 9/2025-CT(R), entry 272 |
| 18% | 5% | 4011 | If you sell rear tractor tyres and rear tractor tyre tubes, GST is 5%. | 9/2025-CT(R), entry 269 |
| – | 18% | 4011 | New rubber tyres, other than for bicycles, cycle-rickshaws, e-rickshaws, rear tractor wheels and aircraft. | 9/2025-CT(R), entry 137 |
| 5% | 5% | 40113000 | If you sell new rubber air-filled tyres of the kind used on aircraft, GST is 5%. | 9/2025-CT(R), entry 270 |
| 18% | 5% | 40117000 | If you sell tyres for tractors, GST is 5%. | 9/2025-CT(R), entry 271 |
GST rate on Tyres since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2025 | 5%, 18% or 28% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Tyres is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
4011 New pneumatic tyres, of rubber
| Code | Description (as in the tariff) |
|---|---|
401110 | Of a kind used on motor cars (including station wagons and racing cars) |
40111010 | Radials |
40111090 | Other |
401120 | Of a kind used on buses or lorries |
40112010 | Radials |
40112090 | Other |
401130 | Of a kind used on aircraft |
40113000 | Of a kind used on aircraft |
401140 | Of a kind used on motor cycles |
40114010 | For motor cycles |
40114020 | For motor scooters |
40114090 | Other |
401150 | Of a kind used on bicycles |
40115010 | Multi-cellular polyurethane (mcp) tubeless tyres |
40115090 | Other |
40116100 | New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : of a kind used on agricultural or forestry vehicles and machines |
40116200 | New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm |
40116300 | New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm |
40116900 | New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : other |
401170 | Of a kind used on agricultural or forestry vehicles and machines |
40117000 | Of a kind used on agricultural or forestry vehicles and machines |
401180 | Of a kind used on construction, mining or industrial handling vehicles and machines |
40118000 | Of a kind used on construction, mining or industrial handling vehicles and machines |
401190 | Other |
40119000 | Other |
40119200 | New pneumatic tyres, of rubber - other : of a kind used on agricultural or forestry vehicles and machines |
40119300 | New pneumatic tyres, of rubber - other : of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm |
40119400 | New pneumatic tyres, of rubber - other : of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm |
40119900 | New pneumatic tyres, of rubber - other : other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Rubber gloves
4015 - Shoes and footwear
6403 - Chappals and slippers (Sandals)
6402 - Shirts
6105 - Blankets
6301 - Umbrellas
6601 - Mattresses (Gadda)
9404 - Gold
7108 - Silver
7106 - Diamonds
7102 - Jewellery
7113 - Steel utensils
7323
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
