GST on new pneumatic tyres applies, excluding bicycle, cycle rickshaw, three wheeler, aircraft and rear tractor tyre types. New pneumatic rubber tyres attract GST at 28% under Schedule 4, excluding tyres used on or in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws, rear tractor tyres, and tyres used on aircraft; a subsequent notification amended the exclusional wording to clarify the covered and excluded tyre categories.