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Free Tools/HSN Code Finder/Chapter 40/HSN 4012
HSN 40124-Digit Heading

HSN 4012: Retreaded or used pneumatic tyres of rubber – GST Rate

HSN 4012 covers retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber. GST on HSN 4012 is 18% (rates effective 22 September 2025). This heading has 15 tariff items, for example 4012 11 00, 4012 12 00 and 4012 13 00.

Chapter 40: Rubber and articles thereof

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 4012

18%CGST 9% + SGST 9% / IGST 18%

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber

Reference: Schedule II, S. No. 138 (Spec: 4012)

Sub-Headings & Tariff Items Under 4012

Showing 21 sub-classification codes with complete hierarchy descriptions.

4012116-Digit Sub-heading

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Of A Kind Used On Motor Cars (Including Station Wagons And Racing Cars)

401211008-Digit Tariff Item

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Of A Kind Used On Motor Cars (Including Station Wagons And Racing Cars) > Of A Kind Used On Motor Cars (Including Station Wagons And Racing Cars)

4012126-Digit Sub-heading

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Of A Kind Used On Buses Or Lorries

401212008-Digit Tariff Item

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Of A Kind Used On Buses Or Lorries > Of A Kind Used On Buses Or Lorries

4012136-Digit Sub-heading

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Of A Kind Used On Aircraft

401213008-Digit Tariff Item

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Of A Kind Used On Aircraft > Of A Kind Used On Aircraft

4012196-Digit Sub-heading

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Other :

401219108-Digit Tariff Item

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Other : > For Two Wheelers

401219908-Digit Tariff Item

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Other : > Other

4012206-Digit Sub-heading

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Used Pneumatic Tyres :

401220108-Digit Tariff Item

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Used Pneumatic Tyres : > For Buses, Lorries And Earth Moving Equipments Including Light Commercial Vehicles

401220208-Digit Tariff Item

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Used Pneumatic Tyres : > For Passenger Automobile Vehicles, Including Two Wheelers, Three Wheelers And Personal Type Vehicles

401220908-Digit Tariff Item

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Used Pneumatic Tyres : > Other

4012906-Digit Sub-heading

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Other :

401290108-Digit Tariff Item

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Other : > Solid Rubber Tyres For Motor Vehicles

401290208-Digit Tariff Item

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Other : > Solid Rubber Tyres For Other Vehicles

401290308-Digit Tariff Item

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Other : > Tyres With Metal Framework

401290418-Digit Tariff Item

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Other : > Of A Kind Used In Two-Wheeled And Three-Wheeled Motor Vehicles

401290498-Digit Tariff Item

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Other : > Other

401290508-Digit Tariff Item

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Other : > Tyre Treads, Interchangeable

401290908-Digit Tariff Item

Chain: Rubber and articles thereof > Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber > Other : > Other

Other Headings in Chapter 40

HSN 4001
Natural Rubber, Balata, Gutta-Percha, Guayule, Chicle And Similar Natural Gums, In Primary Forms Or In Plates, Sheets Or Strip
HSN 4002
Synthetic Rubber And Factice Derived Form Oils, In Primary Forms Or In Plates, Sheets Or Strip, Mixtures Of Any Product Of Heading4001 With Any Product Of This Heading, In Primary Forms Or In Plates, Sheets Or Strip
HSN 4003
Reclaimed Rubber In Primary Forms Or In Plates, Sheets Or Strip
HSN 4004
Waste, Parings And Scrap Of Rubber (Other Than Hard Rubber) And Powders And Granules Obtained Therefrom
HSN 4005
Compounded Rubber, Unvulcanised, In Primary Forms Or In Plates, Sheets Or Strip
HSN 4006
Other Forms (For Example, Rods, Tubes And Profile Shapes) And Articles (For Example, Discs And Rings), Of Unvulcanised Rubber
HSN 4007
Vulcanised Rubber Thread And Cord
HSN 4008
Plates,Sheets, Strip, Rods And Profile Shapes, Of Vulcanised Rubber Other Than Hard Rubber
HSN 4009
Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges)
HSN 4010
Conveyor Or Transmission Belts Or Belting Of Vulcanised Rubber
HSN 4011
New Pneumatic Tyres, Of Rubber
HSN 4013
Inner Tubes, Of Rubber
HSN 4014
Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber
HSN 4015
Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber
HSN 4016
Other Articles Of Vulcanised Rubber Other Than Hard Rubber
HSN 4017
Hard Rubber (For Example, Ebonite) In All Forms, Including Waste And Scrap, Articles Of Hard Rubber
HSN 4022
In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5%
HSN 4081
Egg yolks
HSN 4089
Other
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