Tyre tubes (Inner tubes) is classified under HSN heading 4013 (Inner tubes, of rubber). GST as on 1 November 2026: 5% or 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
Rates checked on 1 November 2026 · BooksOn HSN dataset v9, compiled from CBIC notifications
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
What is the GST rate on Tyre tubes (Inner tubes)?
GST on Tyre tubes (Inner tubes) as on 1 November 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% (40139041); 18% → 5% (40139049). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 5% | 5% | 4013 | 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% | 18% | 4013 | Rubber inner tubes, other than those for bicycles, cycle-rickshaws, powered three-wheel cycle-rickshaws and rear tractor tyres. 9/2025-CT(R), entry 139 |
| 5% | 18% | 40139041 | If you sell rear tractor tyres and rear tractor tyre tubes, GST is 5%. 9/2025-CT(R), entry 269 |
| 5% | 18% | 40139049 | If you sell tubes for tractor tyres, GST is 5%. 9/2025-CT(R), entry 273 |
GST rate on Tyre tubes (Inner tubes) 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. For an invoice dated around a change: GST rate on a past date.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | 5%, 18% or 28% |
| 15 November 2017 | today | 5% or 18% |
4013 Inner tubes, of rubber
| Code | Description (as in the tariff) |
|---|---|
401310 | Of a kind used on motor cars (including station wagons and racing cars), buses or lorries |
40131010 | For motor cars |
40131020 | For lorries and buses |
401320 | Of a kind used on bicycles |
40132000 | Of a kind used on bicycles |
401390 | Other |
40139010 | For aircraft |
40139020 | For motor cycle |
40139030 | For off the road vehicles, not elsewhere specified or included |
40139041 | Rear tyres |
40139049 | Other |
40139050 | Of a kind used in tyres of cycle rickshaws and three-wheeled powered cycle-rickshaws |
40139090 | Other |
Which code goes on your GST invoice?
With aggregate turnover up to ₹5 crore in the previous year, write at least the 4-digit code (4013) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (401310, 401320, 401390) on every tax invoice. The HSN summary in Table 12 of GSTR-1 takes the same digits. Details: invoice rules under Notification 78/2020-Central Tax.
Questions
What is the HSN code for Tyre tubes (Inner tubes)?
Tyre tubes (Inner tubes) is classified under HSN heading 4013 (Inner tubes, of rubber). GST as on 1 November 2026: 5% or 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
What is the GST rate on Tyre tubes (Inner tubes)?
As on 1 November 2026, GST on Tyre tubes (Inner tubes) is 5% or 18%, depending on the exact code and how it is sold or supplied (CBIC notification 9/2025-CT(R)). Reference only; check the notification.
Did the GST rate on Tyre tubes (Inner tubes) change in 2025?
Yes. From 22 September 2025 (GST 2.0): 18% → 5% (40139041); 18% → 5% (40139049). Source: CBIC Notification 9/2025-CT(R).
What was the GST rate on Tyre tubes (Inner tubes) in July 2017?
On 1 July 2017: 5%, 18% or 28%.
← HSN and SAC codes for common items · Search any code on the HSN code finder.
Other common items
- Tyres
4011 - Rubber gloves
4015 - Rubber gaskets, seals, O-rings and bushes
4016 - Rubber hoses and tubes
4009 - Lithium-ion batteries (EV battery)
8507 - Engines (petrol and diesel)
8407 - Polyethylene granules (HDPE, LDPE, LLDPE, PE granules)
3901 - Polypropylene (PP) granules (PP granules)
3902 - ABS and polystyrene granules (ABS granules)
3903 - PVC resin and PVC compound
3904 - Polycarbonate, PET, POM and epoxy resins
3907 - Nylon (polyamide) granules (Nylon granules)
3908
Codes and descriptions from the BooksOn HSN dataset (version 9, 2026-11-01), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.