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%.
HSN 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 (2026)
🚗 Car Tyres
HS Code: 401110
Category: New pneumatic tyres for motor cars
GST Rate: 28%
🚚 Truck / Bus Tyres
HS Code: 401120
Category: New tyres for lorries or buses
GST Rate: 28%
🏍️ Two-Wheeler Tyres
HS Code: 401140
Category: New tyres for motorcycles and scooters
GST Rate: 28%
🚲 Bicycle Tyres
HS Code: 401150
Category: New pneumatic tyres for bicycles
GST Rate: 28%
🚜 Agricultural Vehicle Tyres
HS Code: 401170
Category: New tyres for agricultural/forestry vehicles
GST Rate: 28%
✈️ Aircraft Tyres
HS Code: 401130
Category: New pneumatic tyres for aircraft
GST Rate: 28%
♻️ Retreaded Tyres
HS Code: 401210
Category: Used/retreaded tyres for reuse
GST Rate: 18%
🛞 Tyre Tubes
HS Code: 401310
Category: Rubber inner tubes for tyre fitting
GST Rate: 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.
