Understanding HS Code For Tyre
Tyres are essential components used in vehicles of all types, from bicycles and two-wheelers to commercial trucks and aircraft. Whether natural rubber tyres or synthetic variants, every type is classified under the Harmonized System (HS) codes, which helps simplify international trade, taxation, and compliance.
Tyres generally fall under Chapter 40 – Rubber And Articles Thereof. The key heading is:
HS Code 4011 – New pneumatic tyres, of rubber.
Importance Of HS Code For Tyre
Accurate HS classification for tyres is important for:
- Customs Compliance: Avoids shipment delays or fines at ports.
- Correct GST Application: Ensures businesses charge applicable GST.
- Export Benefits: Helps in claiming duty drawback or benefits under FTAs.
- Trade Accuracy: Ensures uniformity in product classification across borders.
HS Code Classification For Tyre
Tyres are classified under different HS subheadings based on usage:
- 401110 – Tyres used for motor cars (including SUVs)
- 401120 – Tyres used for buses or lorries
- 401130 – Tyres used for aircraft
- 401140 – Tyres used for motorcycles or scooters
- 401150 – Tyres used for bicycles
- 401170 – Tyres for agricultural or forestry vehicles
- 401180 – Other types of vehicle tyres (industrial, construction, etc.)
GST Rates For Tyres In India
GST on tyres in India depends on the type:
- Tyres for motor vehicles, scooters, bikes, trucks (HS 4011): 28% GST
- Retreaded or used tyres (HS 4012): 18% GST
- Tyre tubes (HS 4013): 18% GST
New tyres generally attract the highest GST slab of 28%, while tubes and used tyres are taxed at 18%.
HS Codes And GST Rates For Tyre
Here’s a table listing common tyre types, HS codes, and applicable GST rates:
GST Rates on Tyres & Tubes (2025)
| Product | HS Code | Category | GST Rate |
|---|---|---|---|
| Car Tyres | 401110 | New pneumatic tyres for motor cars | 28% |
| Truck / Bus Tyres | 401120 | New tyres for lorries or buses | 28% |
| Two-Wheeler Tyres | 401140 | New tyres for motorcycles and scooters | 28% |
| Bicycle Tyres | 401150 | New pneumatic tyres for bicycles | 28% |
| Agricultural Vehicle Tyres | 401170 | New tyres for agricultural/forestry vehicles | 28% |
| Aircraft Tyres | 401130 | New pneumatic tyres for aircraft | 28% |
| Retreaded Tyres | 401210 | Used/retreaded tyres for reuse | 18% |
| Tyre Tubes | 401310 | Rubber inner tubes for tyre fitting | 18% |
🛞 Note: Tyres for vehicles are taxed at the highest slab, while retreaded and accessory components are slightly lower.
Final Thoughts
Tyres are primarily classified under HS Code 4011 for new rubber pneumatic tyres, with retreaded tyres and tubes under separate headings. In India, new vehicle tyres attract 28% GST, while retreaded tyres and tubes are taxed at 18%. Correct classification ensures smooth customs processing, compliance, and proper taxation.
FAQs
The HS code for car tyres is 401110.
New tyres attract 28% GST, while used/retreaded tyres and tubes attract 18% GST.
Yes, most new pneumatic tyres fall under HS 4011, categorized by usage.
Tyre tubes fall under HS code 401310.
No, retreaded/used tyres are taxed at a lower 18% GST.
