HSN Code 40122010 -- – Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads (GST Rate 18%)

HSN Code 40122010

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

HSN40122010

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

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 4012
Subheading: 401220
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 40122010?
HSN Code 40122010 is the official Harmonized System of Nomenclature code for Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber - used pneuma, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 40122010?
HSN Code 40122010 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 40122010 belong to?
HSN Code 40122010 falls under Chapter 40 -- Rubber and articles thereof of the GST tariff.
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