GST on Tyres

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GST on tyres is 18% for most pneumatic rubber tyres under HSN 4011, following the 56th GST Council's rate rationalisation effective 22 September 2025. This includes car tyre GST, GST on tubeless tyres, truck tyres, and most aftermarket tyres. Alloy wheel GST and wheel components tax under HSN 8708 are also now at 18% following the same revision. This vehicle tyre tax directly affects tyre replacement tax, vehicle servicing bills, and ongoing maintenance cost for individual vehicle owners, fleet operators, and transport businesses. Businesses purchasing OEM parts and automotive spares for commercial use may also claim Input Tax Credit (ITC) under applicable GST rules.

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GST Rate on Tyres at a Glance

The tyre GST rate depends on the tyre type, wheel category, and HSN classification.
This structure helps buyers estimate tyre replacement tax and long-term maintenance cost more accurately.
Most pneumatic tyres under HSN 4011 attract 18% GST, revised from 28% effective 22 September 2025
GST on tubeless tyres is the same as standard pneumatic tyres
Car tyre GST and GST for SUVs fall under the same tyre GST rate category
Alloy wheel GST and wheel components tax under HSN 8708 are also 18%, revised from 28% effective 22 September 2025
Tyre fitting, balancing, and alignment services usually attract 18% GST as part of vehicle servicing
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Rate by Tyre Type: Quick Reference

  1. Tyre / Wheel Category

    1. Car tyres and GST for SUVs
    2. Truck and bus tyres
    3. Two-wheeler tyres
    4. Tractor Tyres
    5. Spare tyres GST
    6. Alloy wheel GST

  2. GST Rate

    1. 18%
    2. 18%
    3. 18%
    4. 5%
    5. Depends on classification
    6. Depends on classification

  3. What It Means for You

    1. Reduced replacement and servicing cost
    2. Lower operating expense for fleets
    3. Reduced routine maintenance cost
    4. Lower operating cost for agricultural use
    5. GST varies by vehicle/application type
    6. Verify applicable HSN before purchase
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What the Rate Means for Your Purchase Cost

The tyre GST rate directly impacts your replacement budget and servicing expenses.

Example:

If a car tyre costs ₹5,000 and attracts 18% GST, the GST amount becomes ₹900.

Total payable = ₹5,900.

For commercial fleets replacing multiple tyres regularly, this creates a meaningful maintenance cost saving compared to the earlier 28% rate across operations and vehicle servicing cycles.

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GST on Tyres Parts and Accessories

GST on automotive spares and wheel components is 18%* for most categories under HSN 4011 and HSN 8708 following the 56th GST Council's revision. The following components should be verified on every service invoice:
Correct HSN classification is important for accurate billing, ITC claims, and vehicle servicing invoices.
Pneumatic tyres under HSN 4011 — 18%
GST on tubeless tyres — 18%, same as standard pneumatic tyres
Alloy wheels and wheel components under HSN 8708 — 18%
Tyre tubes and certain wheel accessories may attract different GST rates depending on specific HSN sub-classification
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How to Calculate GST on Tyres

To calculate tyre replacement tax:

Total Cost = Base Price × (1 + GST Rate)

Example:

Tyre price = ₹5,000

18%* GST = ₹900

Final price = ₹5,900

This excludes wheel balancing, alignment, installation, transport, and delivery charges.

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Impact of GST on Tyre Prices

The GST structure directly affects tyre replacement and servicing expenses across vehicle categories.
Fleet operators, workshops, logistics companies, and transport businesses benefit the most from Input Tax Credit availability.
The revised 18% rate reduces the cost of tyre replacement for passenger and commercial vehicles compared to the earlier 28% slab
Uniform taxation simplifies pricing across OEM parts and aftermarket tyres
ITC eligibility reduces effective maintenance cost for GST-registered businesses
Standard GST billing improves transparency in vehicle servicing operations
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Input Tax Credit (ITC) on Tyres

ITC on tyres is available under GST rules when:
ITC is generally not available for personal vehicle use.
Tyres are purchased for commercial vehicles or business operations
The buyer is GST-registered
Valid GST invoices are maintained
Tyres are used for taxable supply, resale, fleet operations, or transport business activities
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GST Benefits for Tyre Buyers

The GST framework offers several operational advantages.
This improves maintenance planning and cost predictability for businesses and vehicle owners.
Transparent vehicle tyre tax structure
Easier interstate procurement of automotive spares
ITC support for fleet operators and workshops
Uniform 18% rate across car tyres, truck tyres, and alloy wheels simplifies procurement planning — no rate differences to account for across tyre and wheel categories
Simplified billing for OEM parts and aftermarket tyres
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Why GST Matters for Your Tyre Purchase

GST forms a noticeable portion of tyre replacement tax and vehicle servicing bills.

Before purchasing, you should:
This helps reduce unexpected maintenance cost and improves budgeting accuracy.
Verify the correct HSN classification for tyres and wheel
Confirm that alloy wheel GST is now at 18%, in line with standard tyre GST rates, and verify this on supplier invoices
Confirm ITC eligibility for commercial vehicles
Compare OEM parts and aftermarket tyres carefully
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GST Reforms 2.0 on Tyres

The 56th GST Council, at its meeting on 3 September 2025, recommended a reduction in GST on new pneumatic rubber tyres under HSN 4011 from 28% to 18%, effective 22 September 2025. In the same revision, all parts and accessories of motor vehicles under HSN 8708 — which includes alloy wheels and wheel components — were also brought to a uniform 18% rate. This means the earlier rate disparity between tyre categories and wheel components no longer applies for most buyers.

The revision, notified by the Central Board of Indirect Taxes and Customs (CBIC), improves affordability for vehicle owners and significantly reduces fleet maintenance budgets for transport businesses that replace tyres at high frequency. Tyre tubes and certain specialised wheel accessories may still attract rates depending on their specific HSN sub-classification — verify with your supplier before invoicing.

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Additional Costs to Consider

Apart from GST on tyres, buyers should also budget for:
These additional expenses increase the final tyre replacement cost.
Wheel balancing and fitting charges with 18% GST
Wheel alignment charges
Old tyre disposal fees
Transport and delivery costs
Valve kits and wheel accessories
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FAQs

What is the GST on wheels for cars and bikes?
GST on alloy wheels and wheel components under HSN 8708 is 18%, revised from 28% effective 22 September 2025. Businesses purchasing wheels for commercial use may claim ITC under GST rules.
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What is the current tyre GST rate in India?
The tyre GST rate is 18% for most pneumatic tyres under HSN 4011, effective 22 September 2025, following the 56th GST Council's rate rationalisation. The rate applies across car tyres, truck tyres, two-wheeler tyres, and most aftermarket tyres.
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Are tubeless tyres taxed differently under GST?
No, GST on tubeless tyres is generally the same as standard pneumatic tyres under the same HSN classification. There is usually no separate GST slab only because the tyre is tubeless.
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How is GST calculated on imported tyres?
GST on imported tyres is charged along with applicable customs duty and IGST during import clearance. The applicable GST rate depends on the HSN classification of the tyre being imported.
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Do alloy wheels attract a different GST rate?
No. Following the 56th GST Council's revision effective 22 September 2025, alloy wheels under HSN 8708 attract 18% GST — the same rate as most pneumatic tyres. The earlier rate disparity between tyres and alloy wheels no longer applies for standard vehicle categories.
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Disclaimer

Shriram Finance strives to provide accurate and timely information about its products and services on its website and related platforms. Details mentioned here may vary from institution to institution and based on the customer profile. The content presented is intended for general informational purposes only and should not be considered a substitute for official product or service documentation. In cases of discrepancy, the terms specified in the official product or service documents will take precedence. Users are encouraged to consult with qualified professionals before making any decisions based on the information provided. Please review our Disclaimer page for detailed terms and conditions before making any financial decisions.

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