Tyre HSN Code 4011 and GST Rate
New pneumatic rubber tyres for cars, buses, trucks and two wheelers.
- HSN code
- 4011
- GST rate
- 18%
- Chapter
- 40: Rubber
- Before 22 Sep 2025
- 28%
What is the HSN code for tyre?
Tyre falls under HSN 4011, in chapter 40 (Rubber).
New rubber tyres are heading 4011 and inner tubes 4013. Vehicle tyres fell from 28% to 18% on 22 September 2025, while tractor tyres fell to 5%. Retreaded tyres are heading 4012.
| Code | Description |
|---|---|
| 401110 | Tyres for motor cars |
| 401120 | Tyres for buses and lorries |
| 401140 | Tyres for motorcycles |
| 401310 | Inner tubes for cars, buses and lorries |
GST rate on tyre
The GST rate on tyre is 18%. Before 22 September 2025 it was 28%. 18% on tyres for cars, buses, trucks and motorcycles (28% before 22 September 2025). Rear tractor tyres and tubes are 5%. Bicycle, cycle rickshaw and aircraft tyres have their own entries.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 4011 |
| Above Rs 5 crore | 6 on every invoice | 401110, 401120, 401140 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 40 |
Sample GST invoice line for tyre
Here is how a line for tyre looks on a tax invoice within one state: 4 × tyre at Rs 4,200.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Tyre | 4011 | 4 × tyre | 4,200.00 | 16,800.00 | 1,512.00 | 1,512.00 | 19,824.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 3,024.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 40 at a glance
Chapter 40 (Rubber) covers: Natural and synthetic rubber and articles of rubber such as tyres, tubes and gloves.
Other pages in chapter 40
Related HSN codes
Products often bought, sold or invoiced together with tyre:
Frequently asked questions
What is the HSN code for tyre?
Tyre falls under HSN 4011: new pneumatic rubber tyres for cars, buses, trucks and two wheelers. Common 6 digit codes are 401110 for tyres for motor cars and 401120 for tyres for buses and lorries.
What is the GST rate on tyre?
18% on tyres for cars, buses, trucks and motorcycles (28% before 22 September 2025). Rear tractor tyres and tubes are 5%. Bicycle, cycle rickshaw and aircraft tyres have their own entries.
How many digits of the tyre HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 4011 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 401110, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.