USED PNEUMATIC TYRES :
| Code | Description | GST Rate |
|---|---|---|
| 4012 | RETREADED OR USED PNEUMATIC TYRES OF RUBBER, SOLID OR CUSHION TYRES, TYRE TREADS AND TYRE FLAPS, OF RUBBER | 28.00% |
| 401211 | OF A KIND USED ON MOTOR CARS (INCLUDING STATION WAGONS AND RACING CARS) | 28.00% |
| 401212 | OF A KIND USED ON BUSES OR LORRIES | 28.00% |
| 401213 | OF A KIND USED ON AIRCRAFT | 28.00% |
| 401219 | OTHER : | 28.00% |
| 401290 | OTHER : | 28.00% |