40119900 is the designated HSN classification for New Pneumatic Tyres, Of Rubber - Other : Other, categorized under Chapter 40 – Rubber And Articles Thereof in the GST tariff structure. Businesses involved in trading, manufacturing, or importing New Pneumatic Tyres, Of Rubber - Other : Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.025, SGST/UTGST at 0.025 for local transactions, and IGST at 0.05 for interstate supplies. Quantities are measured in N.a for billing purposes.
HSN Codes under Chapter 40 – Rubber And Articles Thereof
Below are related HSN codes from Chapter 40 – Rubber And Articles Thereof for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Rubber And Articles Thereof... | 40011010 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 2.50% | 2.50% | 5.00% |
| Rubber And Articles Thereof... | 40011020 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 0.025 | 0.025 | 0.05 |
| Rubber And Articles Thereof... | 40012100 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 0.025 | 0.025 | 0.05 |
| Rubber And Articles Thereof... | 40012200 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 0.025 | 0.025 | 0.05 |
| Rubber And Articles Thereof... | 40012910 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 2.50% | 2.50% | 5.00% |
| Rubber And Articles Thereof... | 40012920 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 2.50% | 2.50% | 5.00% |
| Rubber And Articles Thereof... | 40012930 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 2.50% | 2.50% | 5.00% |
| Rubber And Articles Thereof... | 40012940 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 2.50% | 2.50% | 5.00% |
| Rubber And Articles Thereof... | 40012990 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 0.025 | 0.025 | 0.05 |
| Rubber And Articles Thereof... | 40013000 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 0.025 | 0.025 | 0.05 |
GST Rates for HSN 40119900
The taxation of New Pneumatic Tyres, Of Rubber - Other : Other under HSN Code 40119900 depends on supply location. Intrastate transactions require CGST at 0.025 and SGST/UTGST at 0.025. Interstate supplies are charged IGST at 0.05. Invoices should consistently use N.a for Rubber And Articles Thereof goods under Chapter 40.
Who Should Use HSN Code 40119900?
All businesses supplying New Pneumatic Tyres, Of Rubber - Other : Other are obligated to use HSN 40119900 on tax invoices. From producers to retailers within Rubber And Articles Thereof, Chapter 40 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Starting a business involving New Pneumatic Tyres, Of Rubber - Other : Other? GST registration is mandatory for collecting and remitting taxes on HSN 40119900 goods. Companies planning international trade within Rubber And Articles Thereof must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Using HSN Code 40119900 accurately for New Pneumatic Tyres, Of Rubber - Other : Other avoids compliance issues and facilitates credit claims. Monitor changes to 0.025, 0.025, and 0.05 rates for Chapter 40 – Rubber And Articles Thereof to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 40119900 falls under Chapter 40 – Rubber And Articles Thereof in the GST tariff schedule. This chapter covers various goods including New Pneumatic Tyres, Of Rubber - Other : Other.
Yes, IGST at 0.05 is applicable when New Pneumatic Tyres, Of Rubber - Other : Other is supplied interstate or imported. For local sales within a state, CGST at 0.025 and SGST/UTGST at 0.025 apply instead.
Yes, e-commerce sellers dealing in New Pneumatic Tyres, Of Rubber - Other : Other must use HSN 40119900 on their invoices. This applies to all online platforms operating under Rubber And Articles Thereof classification.
To import goods under Rubber And Articles Thereof, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.