HSN Code 40121200 -- – Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads (GST Rate 18%)

HSN Code 40121200

Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber - retreaded tyres : of a kind used on buses or lorries

HSN40121200

Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber - retreaded tyres : of a kind used on buses or lorries

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 4012
Subheading: 401212
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 40121200?
HSN Code 40121200 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 - retreaded t, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 40121200?
HSN Code 40121200 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 40121200 belong to?
HSN Code 40121200 falls under Chapter 40 -- Rubber and articles thereof of the GST tariff.
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