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Verified Category: Rubber

HSN Code 4013

Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws

Current GST Rate
5%
Verified ✓
Rate noteRate varies within this heading — 5%: Pneumatic tyres or inner tubes, of rubber, of a kind…; 18%: Inner tubes of rubber (other than of a kind used on/in…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4013 specifically identifies pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 2.5% + SGST 2.5%
Inter-State Split
IGST 5%

Compliance Check-list

  • Mention HSN 4013 on all Tax Invoices for pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 4013

"Classifying pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Rubber category. AasanKhata automatically monitors these shifts for you."