HSN code · Customs Tariff of India · GST rate
40121100 is the 8-digit HSN code for “Retreaded tyres: Of a kind used on motor cars (including station wagons and racing cars)”: tariff item 4012 11 00 under heading 4012 of the Customs Tariff of India. GST on this code is 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 40Heading 4012Sub-heading 4012 11Tariff item 4012 11 00
Retreaded tyres: Of a kind used on motor cars (including station wagons and racing cars)
Tariff item 4012 11 00 · Heading 4012 · Chapter 40, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
401211008 digits: 40 + 12 + 11 + 004012 11 00Of a kind used on motor cars (including station wagons and racing cars)How to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 40 covers rubber and articles thereof. It sits in Section VII, plastics and articles thereof, rubber and articles thereof.
Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber.
4012 11 is the 6-digit level of this tariff item. Between the heading and the item the Customs Tariff prints the line “Retreaded tyres”.
Of a kind used on motor cars (including station wagons and racing cars). The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: u.
GST rate
One entry of the GST rate notification names this code: Notification No. 9/2025-Integrated Tax (Rate), Schedule II (18%), S. No. 138, “Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber”, effective from 22 September 2025. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule II (9%), same S. No.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Schedule II, S. No. 138Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 4012 | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
40121100 is covered by the highlighted entry. The 18% IGST rate corresponds to CGST 9% + SGST/UTGST 9% on supplies within a State.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 4012, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 401211, goes on B2B tax invoices.
Many businesses show the full 40121100, the tariff item itself.
Rate history
18% IGST · 9% CGST + 9% SGST/UTGST
Notification No. 9/2025-Integrated Tax (Rate), Schedule II (18%), S. No. 138: “Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber”. Central Tax: Notification No. 9/2025-Central Tax (Rate), Schedule II (9%), same S. No. Notification 9/2025 superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 4012, retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber. The codes below sit closest to 40121100 in the Customs Tariff of India: the other tariff items under heading 4012. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
40121200Tariff item 4012 12 0040121300Tariff item 4012 13 0040129020Tariff item 4012 90 2040129030Tariff item 4012 90 3040121100, this page's code, is tariff item 4012 11 00 under the same heading.
Questions
18% IGST, made up of 9% CGST and 9% SGST/UTGST, from 22 September 2025. The entry is Notification No. 9/2025-Integrated Tax (Rate), Schedule II (18%), S. No. 138: “Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber”. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule II (9%), same S. No.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 4012 or 401211; many businesses use the full 40121100.
Tariff item 4012 11 00 of the Customs Tariff of India, First Schedule: “Of a kind used on motor cars (including station wagons and racing cars)”, under the line “Retreaded tyres”, heading 4012 (“Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber”), in chapter 40 (rubber and articles thereof), Section VII (plastics and articles thereof, rubber and articles thereof). Unit of quantity: u.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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