HSN Code 40119300 -- – New pneumatic tyres, of rubber – other : of a kind used on construction or indus (GST Rate 5%)

HSN Code 40119300

New pneumatic tyres, of rubber - other : of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm

HSN40119300

New pneumatic tyres, of rubber - other : of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 4011
Subheading: 401193
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 New pneumatic tyres, of rubber - other : of a kind used on construction or indus. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% 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 40119300?
HSN Code 40119300 is the official Harmonized System of Nomenclature code for New pneumatic tyres, of rubber - other : of a kind used on construction or industrial handling vehicles and machines and, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 40119300?
HSN Code 40119300 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 40119300 belong to?
HSN Code 40119300 falls under Chapter 40 -- Rubber and articles thereof of the GST tariff.
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