HSN Code & GST Rate for Rubber & related articles - Chapter 40

Rates (%) Products Description HSN Codes Export and Import HSN Codes
18% Reclaimed rubber in primary forms or in plates, sheets or strip 4003 40030000
5% Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip 4001 40011010, 40011020, 40012100, 40012200, 40012910, 40012920, 40012930, 40012940, 40012990, 40013000
18% Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM) 4002 40021100, 40021910, 40021920, 40021930, 40021990, 40022000, 40023100, 40023900, 40024100, 40024900, 40025100, 40025900, 40026000, 40027000, 40028010, 40028020, 40028090, 40029100, 40029910, 40029920, 40029990
18% Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip 4005 40051000, 40052010, 40052090, 40059110, 40059190, 40059910, 40059990
18% Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 4006 40061000, 40069010, 40069090
12% Latex Rubber Thread 4007 40070010, 40070020, 40070090
18% Vulcanised rubber thread and cord, other than latex rubber thread 4007 40070010, 40070020, 40070090
18% Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber 4008 40081110, 40081190, 40081910, 40081990, 40082110, 40082120, 40082190, 40082910, 40082920, 40082930, 40082940, 40082990
18% Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 4009 40091100, 40091200, 40092100, 40092200, 40093100, 40093200, 40094100, 40094200
18% Conveyor or transmission belts or belting, of vulcanised rubber 4010 40101110, 40101190, 40101210, 40101290, 40101910, 40101990, 40103110, 40103190, 40103210, 40103290, 40103310, 40103390, 40103410, 40103490, 40103510, 40103590, 40103610, 40103690, 40103911, 40103912, 40103919, 40103991, 40103992, 40103999
5% Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws 4011 40117000, 40118000, 40119000, 40111010, 40111090, 40112010, 40112090, 40113000, 40114010, 40114020, 40114090, 40115010, 40115090, 40116100, 40116200, 40116300, 40116900, 40119200, 40119300, 40119400, 40119900
5% New pneumatic tyres, of rubber of a kind used on aircraft 40113000
18% Rear Tractor tyres and rear tractor tyre tubes(inserted w.e.f 14/11/2017 : and of a kind used on aircraft) 4011 40117000, 40118000, 40119000, 40111010, 40111090, 40112010, 40112090, 40113000, 40114010, 40114020, 40114090, 40115010, 40115090, 40116100, 40116200, 40116300, 40116900, 40119200, 40119300, 40119400, 40119900
28% New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres and of kind used on aircraft] 4011 40117000, 40118000, 40119000, 40111010, 40111090, 40112010, 40112090, 40113000, 40114010, 40114020, 40114090, 40115010, 40115090, 40116100, 40116200, 40116300, 40116900, 40119200, 40119300, 40119400, 40119900
18% Retreaded or used tyres and flaps 4012 40121100, 40121200, 40121300, 40121910, 40121990, 40122010, 40122020, 40122090, 40129010, 40129020, 40129030, 40129041, 40129049, 40129050, 40129090
28% Retreaded or used tyres and flaps 4012 40121100, 40121200, 40121300, 40121910, 40121990, 40122010, 40122020, 40122090, 40129010, 40129020, 40129030, 40129041, 40129049, 40129050, 40129090
5% Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws 4013 40131010, 40131020, 40132000, 40139010, 40139020, 40139030, 40139041, 40139050, 40139090
18% Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] 4013 40131010, 40131020, 40132000, 40139010, 40139020, 40139030, 40139041, 40139050, 40139090
NIL Condoms and contraceptives 4014 40141010, 40141020, 40149010, 40149020, 40149030, 40149090
12% Nipples of feeding bottles 4014 40141010, 40141020, 40149010, 40149020, 40149030, 40149090
18% Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, fe-male (diaphragms), such as cervical caps] 4014 40141010, 40141020, 40149010, 40149020, 40149030, 40149090
12% Surgical rubber gloves or medical examination rubber gloves 4015 40151100, 40151900, 40159010, 40159020, 40159030, 40159091, 40159099
18% Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves] 4015 40151100, 40151900, 40159010, 40159020, 40159030, 40159091, 40159099
12% Rubber bands 4016 40161000, 40169100, 40169200, 40169310, 40169320, 40169330, 40169340, 40169350, 40169360, 40169390, 40169400, 40169510, 40169590, 40169910, 40169920, 40169930, 40169940, 40169950, 40169960, 40169970, 40169980, 40169990
18% Rice rubber rolls for paddy dehusking machine 4016 40161000, 40169100, 40169200, 40169310, 40169320, 40169330, 40169340, 40169350, 40169360, 40169390, 40169400, 40169510, 40169590, 40169910, 40169920, 40169930, 40169940, 40169950, 40169960, 40169970, 40169980, 40169990
18% Other articles of vulcanised rubber other than hard rubber (other than erasers, rubber bands, rice rubber rolls for paddy dehusking machine) [other than 40169200] 4016 40161000, 40169100, 40169200, 40169310, 40169320, 40169330, 40169340, 40169350, 40169360, 40169390, 40169400, 40169510, 40169590, 40169910, 40169920, 40169930, 40169940, 40169950, 40169960, 40169970, 40169980, 40169990
5% Toy balloons made of natural rubber latex 4016 40161000, 40169100, 40169200, 40169310, 40169320, 40169330, 40169340, 40169350, 40169360, 40169390, 40169400, 40169510, 40169590, 40169910, 40169920, 40169930, 40169940, 40169950, 40169960, 40169970, 40169980, 40169990
5% Erasers 4016 40161000, 40169100, 40169200, 40169310, 40169320, 40169330, 40169340, 40169350, 40169360, 40169390, 40169400, 40169510, 40169590, 40169910, 40169920, 40169930, 40169940, 40169950, 40169960, 40169970, 40169980, 40169990
5% Waste or scrap of hard rubber 4017 40170010, 40170020, 40170030, 40170040, 40170050, 40170090
18% Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber 4017 40170010, 40170020, 40170030, 40170040, 40170050, 40170090
18% Tube for tractor tyres 40139049
18% Tyre for tractors 40117000
5% Waste, pairings or scrap of rubber (other than hard rubber) 40040000

Disclaimer

The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.