Transport, travel and auto
A tyre shop sells new car, bike and truck tyres under HSN 4011, which moved from 28% to 18% on 22 September 2025, along with tubes under 4013, while bicycle tyres remain at 5%. The invoice must show tyre brand, size, load and speed index, the DOT or manufacturing week code, and warranty details. Fitting, wheel alignment, balancing and nitrogen filling are services under SAC 998714 at 18%, and old tyres taken in exchange should be recorded as a separate purchase, not netted silently.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Car tyre 185/65 R15 88H tubeless | 4011 | 4 PCS | 4,650.00 | 18,600.00 | 18% |
| Truck tyre 10.00 R20 radial with flap | 4011 | 2 PCS | 21,500.00 | 43,000.00 | 18% |
| Motorcycle tube 2.75-18 | 4013 | 2 PCS | 320.00 | 640.00 | 18% |
| Bicycle tyre 26 x 1.95 | 4011 | 2 PCS | 450.00 | 900.00 | 5% |
| Wheel alignment and balancing (4 wheels) | 998714 | 1 JOB | 950.00 | 950.00 | 18% |
| Taxable value | ₹64,090.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹11,419.20 | ||||
| Invoice total | ₹75,509.20 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: GST Rates and Slabs in India: The Current Structure Explained · What Is an HSN Code and Why Does Every GST Invoice Need One? · Barcode Billing for Retail: How to Set It Up Step by Step
The 56th GST Council moved new pneumatic tyres of rubber, other than bicycle, cycle-rickshaw and aircraft tyres and rear tractor tyres, from 28% to 18%. Notification 9/2025-CT(Rate) lists these under heading 4011 in Schedule II. Retreaded and used tyres under 4012 and inner tubes under 4013 are also at 18%. Tyre shops should update their item master for every SKU, since stock bought before the change carries 28% credit but must now be sold at 18%.
Tyres and tubes of a kind used on bicycles, cycle-rickshaws and three-wheeled powered cycle rickshaws are in Schedule I at 5%, as are rear tractor tyres and tractor tyre tubes. A tyre shop serving both a town and its surrounding farms may stock all three rates. Keep the vehicle type on each tyre SKU so that the billing software applies 5% only to the specified tyres and not to every small tyre.
When a customer gives its own worn tyre for retreading and gets the same tyre back, the shop supplies a service of treatment on the customer's goods, normally under the repair code at 18%. When the shop sells a retreaded tyre from its own stock, that is a sale of goods under 4012 at 18%. The invoice wording should make clear which one has been supplied, especially for transport fleets with large retreading volumes.
Some dealers advertise free fitting with tyre purchase. In that case the price of the tyre covers fitting, and no separate service line is needed. Where alignment and balancing are charged, they are services at 18%. Since both tyres and services are now at 18% for most vehicles, the main purpose of separating them is accurate classification in GSTR-1 and clear warranty records.
Old tyres taken back from customers are waste tyres under the environmental rules for tyre producers and recyclers, and their sale to authorised recyclers is a supply by the shop. When you sell old tyres in bulk, issue a proper invoice with the HSN for used tyres, as the buyer's EPR records rely on it.
New pneumatic tyres for cars, bikes, buses and trucks under HSN 4011 attract 18% from 22 September 2025, reduced from 28%. Bicycle tyres and rear tractor tyres attract 5%.
Yes, wheel alignment, balancing and puncture repair are maintenance services under SAC 998714 and are taxed at 18%. The explanatory notes list wheel adjustment and balancing within this code.
Inner tubes of rubber fall under HSN 4013. Tubes for cars, motorcycles and trucks attract 18%, while bicycle tubes and rear tractor tyre tubes attract 5%.
No. Once registered, sale of old or scrap tyres is a taxable supply of goods. Use the HSN for used or retreaded tyres and charge the applicable rate on the invoice.
Sources: GST Council — Press release, 56th meeting recommendations (rate changes) · CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules · GST Council — Explanatory notes to the Scheme of Classification of Services
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