HSN Code for Tyres in India: Radial, Bias & Retreaded Classification
The HSN code for tyres in India is 4011 under Chapter 40 of the Customs Tariff Act, 1975. Car tyres fall under 4011 10, truck and bus tyres under 4011 20, motorcycle tyres under 4011 40, and agricultural tyres under 4011 70. Retreaded tyres are classified separately under 4012. New pneumatic tyres for cars, trucks, buses, and motorcycles attract 18% GST following the 56th GST Council Meeting (September 2025), retreaded tyres attract 18% GST, and a countervailing duty of 17.57% applies on truck and bus radial tyre imports from China.
What is the HSN code for tyres in India?
All new pneumatic rubber tyres are classified under heading 4011 in the Indian Customs Tariff. Chapter 40 covers rubber and articles made from rubber, and the tyre headings sit within this chapter alongside inner tubes (4013) and solid/cushion tyres (4012 20).
The 4-digit heading 4011 splits into sub-headings based on the vehicle type the tyre is designed for:
- 4011 10 — Tyres for motor cars (including station wagons and racing cars)
- 4011 20 — Tyres for buses and lorries (trucks)
- 4011 30 — Tyres for aircraft
- 4011 40 — Tyres for motorcycles
- 4011 50 — Tyres for bicycles
- 4011 70 — Tyres for agricultural or forestry vehicles and machines
- 4011 80 — Tyres for construction, mining, or industrial handling vehicles
- 4011 90 — Other pneumatic tyres not covered above
For GST invoicing, the 4-digit code (4011) works if your annual turnover is below ₹5 crore. Import documentation (bills of entry, shipping bills, IGST calculations) needs the full 8-digit code. At the 8-digit level, the Indian tariff adds further splits. For example, car tyres under 4011 10 break into 4011 1010 (radial) and 4011 1090 (others, including bias-ply).
A tyre designed for light commercial vehicles might look similar to a car tyre, but if it's rated for a higher load index, it could fall under a different sub-heading with a different BCD rate. This is where classification errors happen most often.
How do I classify radial vs bias tyres?
Radial and bias (cross-ply) tyres fall under the same 4-digit heading — 4011 for new pneumatic tyres. The distinction between radial and bias construction shows up at the 8-digit level in the Indian Customs Tariff.
For car tyres (4011 10):
- 4011 1010 — Radial tyres
- 4011 1090 — Other tyres (bias-ply, cross-ply)
For truck and bus tyres (4011 20):
- 4011 2010 — Radial tyres
- 4011 2090 — Other tyres (bias-ply)
The BCD rate is the same for radial and bias tyres within each vehicle category. The classification distinction matters for countervailing duty purposes. India's countervailing duty on Chinese tyres specifically targets truck and bus radial (TBR) tyres. If you're importing bias-ply truck tyres from China, the CVD does not apply. The BCD and IGST still do.
Retreaded tyres are a separate classification. These fall under heading 4012, not 4011:
- 4012 11 — Retreaded tyres for motor cars
- 4012 12 — Retreaded tyres for buses and lorries
- 4012 13 — Retreaded tyres for aircraft
- 4012 19 — Other retreaded tyres (motorcycles, bicycles, etc.)
Retreaded tyres attract the same 18% GST as new pneumatic tyres following the 56th GST Council rate revision. The BCD is different. Classifying a retreaded tyre under 4011 instead of 4012 can create a BCD miscalculation and a potential audit flag.
Solid and cushion tyres used on forklifts, warehouse equipment, and industrial vehicles fall under 4012 20. These aren't pneumatic (no air inside), so they don't belong under 4011.
What are the import duties and trade protection measures on tyres?
India's tyre import duty has two layers: standard customs duties on all tyre imports, and a countervailing duty that targets Chinese truck and bus radial tyres specifically.
Standard import duties (2025-26):
| Tyre Type | HSN Code | BCD Rate | IGST Rate | Total Approximate Duty |
|---|---|---|---|---|
| Car Tyres (Radial) | 4011 1010 | 15% | 18% | ~38% |
| Car Tyres (Bias) | 4011 1090 | 15% | 18% | ~38% |
| Truck/Bus Tyres (Radial) | 4011 2010 | 15% | 18% | ~38% |
| Truck/Bus Tyres (Bias) | 4011 2090 | 15% | 18% | ~38% |
| Motorcycle Tyres | 4011 40 | 10% | 18% | ~31% |
| Agricultural Tyres | 4011 70 | 10% | 5% | ~17% |
| Retreaded Tyres (Cars) | 4012 11 | 10% | 18% | ~30% |
| Retreaded Tyres (Trucks) | 4012 12 | 10% | 18% | ~30% |
Duty rates sourced from the CBIC Customs Tariff (2025-26). IGST rates updated per the 56th GST Council Meeting (September 2025). Total approximate duty is calculated on assessable value and includes BCD + Social Welfare Surcharge + IGST.
Countervailing duty on Chinese truck and bus radial (TBR) tyres:
India imposes a countervailing duty (CVD) of 17.57% of CIF value on new truck and bus radial tyres imported from China. This is the only active trade protection measure currently in force on tyre imports. The CVD compensates for subsidies provided by the Chinese government to domestic tyre manufacturers, as determined by DGTR's investigation.
India had previously imposed anti-dumping duties on Chinese TBR tyres starting in September 2017. Those duties expired in December 2022 after the Central Government chose not to extend them following a DGTR sunset review. The CVD remains in effect independently.
What this means for importers:
If you're importing truck or bus radial tyres from China, the 17.57% CVD applies on top of BCD and IGST, increasing the total landed cost. Many importers have shifted sourcing to Thailand, Vietnam, or Indonesia to avoid this duty. DGTR periodically reviews whether Chinese tyres are being routed through third countries to circumvent the measures, so origin documentation needs to be airtight.
For non-Chinese tyre imports, the standard BCD + IGST applies without any additional protective duties.
What GST rate applies to tyres?
GST on tyres follows the HSN classification. The 56th GST Council Meeting (September 2025) brought significant rate changes for new pneumatic tyres:
18% GST — New pneumatic tyres (HSN 4011) for cars, trucks, buses, and motorcycles. The 56th GST Council Meeting reduced the rate from 28% to 18% for these categories. This is the rate for most tyres sold and imported in India.
18% GST — Retreaded tyres (HSN 4012). Same rate as new tyres after the revision.
5% GST — Tractor tyres, agricultural tyres, bicycle tyres, and cycle-rickshaw tyres. The reduced rate supports agricultural use and basic transport.
Inner tubes (HSN 4013):
Inner tubes have their own GST rate structure separate from the tyres they go inside:
- Inner tubes for tractors: 5% GST
- Inner tubes for bicycles and cycle-rickshaws: 5% GST
- Inner tubes for cars, trucks, and motorcycles: 18% GST
A common filing mistake is applying the tyre's GST rate to the inner tube or vice versa. The tube and the tyre are separate products with separate HSN codes (4013 vs 4011) and sometimes different GST rates. Even when they're sold together as a set, each item needs its own HSN code and rate on the invoice.
For exporters:
Tyre exports are zero-rated under GST. Export under an LUT (Letter of Undertaking) to avoid paying IGST upfront. If you pay IGST at the applicable rate and claim a refund after export, expect a 30-60 day refund cycle. For regular tyre exporters, the LUT route keeps working capital free.
How does Eximoz classify tyre products?
Trade protection duties on tyres change. The countervailing duty on Chinese TBR tyres can be modified with relatively short notice following a DGTR review, and GST rates shift as the GST Council meets — as the September 2025 revision demonstrated. An importer using last year's duty calculation for this year's shipment is asking for a reassessment.
Eximoz automates tyre classification by matching the product description (construction type, vehicle application, new vs retreaded) against the Customs Tariff. The system assigns the correct 8-digit HSN code and flags applicable countervailing duties based on country of origin.
For freight forwarders handling mixed tyre consignments with new radials, retreaded tyres, and inner tubes packed in the same container, Eximoz classifies each line item separately and checks that the GST rate matches the HSN code before the bill of entry is filed.
Try Eximoz's HSN classifier for tyres →
Frequently asked questions
What is the HSN code for car tyres?
Car tyres are classified under 4011 10 in the Indian Customs Tariff. At the 8-digit level, radial car tyres are 4011 1010 and non-radial (bias-ply) car tyres are 4011 1090. The BCD on car tyre imports is 15%, and GST is 18% (revised from 28% by the 56th GST Council in September 2025). For GST invoicing purposes, the 4-digit code 4011 is sufficient if your turnover is below ₹5 crore.
Are there anti-dumping duties on imported tyres?
India previously imposed anti-dumping duties on new truck and bus radial (TBR) tyres from China starting in 2017, but those duties expired in December 2022 and were not extended. The active trade protection measure is a countervailing duty (CVD) of 17.57% of CIF value on Chinese TBR tyres. This CVD compensates for Chinese government subsidies to domestic tyre producers. No anti-dumping or countervailing duties apply to car tyres, motorcycle tyres, or tyres from countries other than China.
What is the HSN code for tyre tubes?
Inner tubes for tyres are classified under heading 4013, separate from the tyres themselves (4011). Car inner tubes fall under 4013 10, truck and bus tubes under 4013 10 20, bicycle tubes under 4013 20, and other tubes under 4013 90. The GST rate varies: 18% for car and truck tubes, 5% for tractor and bicycle tubes. Always file the tube and tyre under their own HSN codes even when sold as a set.
What GST rate applies to tyres?
18% GST for new pneumatic tyres under HSN 4011, including car tyres, truck and bus tyres, and motorcycle tyres — reduced from 28% by the 56th GST Council Meeting in September 2025. Retreaded tyres (HSN 4012) attract 18% GST. Tractor and agricultural tyres are at 5% GST. Bicycle and cycle-rickshaw tyres are also at 5%. The rate depends entirely on the HSN classification, so getting the code right is the first step to getting the GST right.
What is the HSN code for retreaded tyres?
Retreaded tyres fall under heading 4012, not 4011. Retreaded car tyres are 4012 11, retreaded bus and truck tyres are 4012 12, retreaded aircraft tyres are 4012 13, and other retreaded tyres are 4012 19. The GST rate is 18%. BCD on retreaded tyre imports is 10%. Misclassifying a retreaded tyre as a new tyre under 4011 can lead to incorrect BCD calculation and a potential audit for incorrect classification.