HSN code 4011 is the Customs Tariff heading for new pneumatic tyres, of rubber, in Chapter 40 (Rubber and articles thereof). Goods of this heading are taxed at 5% or 18%, depending on the exact description: 5 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 4011
These are the entries of the current GST rate notifications whose column (2) names heading 4011 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 4011 | Rear Tractor tyres and rear tractor tyre tubes | 5% | 9/2025-CT(R), Schedule I, S. No. 269 |
| 4011 30 00 | New pneumatic tyres, of rubber of a kind used on aircraft | 5% | 9/2025-CT(R), Schedule I, S. No. 270 |
| 4011 70 00 | Tyre for tractors | 5% | 9/2025-CT(R), Schedule I, S. No. 271 |
| 4011, 4013 | Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws | 5% | 9/2025-CT(R), Schedule I, S. No. 272 |
| 4011 | New pneumatic tyres, of rubber (other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft) | 18% | 9/2025-CT(R), Schedule II, S. No. 137 |
- 9/2025-CT(R), Schedule I, S. No. 270: This entry covers only the sub-heading or tariff item 4011 30 00 within heading 4011.
- 9/2025-CT(R), Schedule I, S. No. 271: This entry covers only the sub-heading or tariff item 4011 70 00 within heading 4011.
- 9/2025-CT(R), Schedule I, S. No. 272: One entry shared by 2 headings or chapters (4011, 4013); it applies to 4011 in the same way as to the others.
Goods of heading 4011 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 4011
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 4011
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 4011
Heading 4011 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
How to write HSN 4011 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (4011) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 4011 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Common products under HSN 4011
- HSN code for tyres: 18%
Other headings in Chapter 40
Chapter 40 of the Customs Tariff is Rubber and articles thereof. This list has 17 of its headings, each with its own page. See all Chapter 40 headings.
- HSN 4001: Natural rubber, balata (5%)
- HSN 4002: Synthetic rubber (18%)
- HSN 4003: Reclaimed rubber in primary forms (18%)
- HSN 4004: Waste, parings and scrap of rubber (5% or 18%)
- HSN 4005: Compounded rubber, unvulcanised (18%)
- HSN 4006: Other forms and articles (18%)
- HSN 4007: Vulcanised rubber thread and cord (5% or 18%)
- HSN 4008: Plates, sheets, strip (18%)
- HSN 4009: Tubes, pipes and hoses (18%)
- HSN 4010: Conveyor or transmission belts (18%)
- HSN 4012: Retreaded or used pneumatic tyres (18%)
- HSN 4013: Inner tubes, of rubber (5% or 18%)