GST on Tyres in India (2026): Rates & HSN Codes
New pneumatic tyres for cars, two-wheelers, buses and trucks moved from 28% to 18% under GST 2.0, while tractor and bicycle tyres are 5%. Here's the complete guide.
Part of: The Complete GST Guide for Small Business in India (2026)
Tyres came down from 28% to the 18% standard slab under GST 2.0 (effective 22 September 2025) for most vehicles, while tractor and bicycle tyres sit at the concessional 5%. This guide covers the rates and HSN codes tyre dealers bill against.
Quick answer: car, two-wheeler, bus and truck tyres are 18% GST; tractor and bicycle tyres are 5%.
GST rates & HSN codes for tyres
| Item | HSN | GST rate |
|---|---|---|
| New pneumatic tyres — car / 2-wheeler / bus / truck | 4011 | 18% |
| Tractor tyres & tubes | 4011 / 4013 | 5% |
| Bicycle tyres & tubes | 4011 / 4013 | 5% |
| Inner tubes (motor vehicles) | 4013 | 18% |
| Retreaded / used tyres | 4012 | 18% |
For tyre dealers
- Mainstream vehicle tyres: 28% → 18% — a clear price cut for buyers.
- Keep tractor and bicycle tyres at 5% — a common mis-billing point.
- Match the tube's rate to its category (motor-vehicle tubes 18%, tractor/bicycle 5%).
General information only, not tax advice. Rates and HSN classification can change and depend on the exact product — verify before billing. Last reviewed: September 2026.
