GST Rate & HSN Code for Rubber and Articles Thereof – Chapter 40

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Table of Contents

Introduction 

Rubber and rubber articles consist of every hard, soft, vulcanized, and non-vulcanized product made of rubber. Common types of rubber materials are natural rubber, gutta-percha, balata, guayule, synthetic rubber, natural gums, including chicle, and oil-derived factice. If you are involved in the manufacturing, supply, import, or export of the mentioned rubber categories and their articles, you must be familiar with the GST rate and HSN Code categorized under Chapter 40. 

HSN Code Description GST Rate Effective Date
4001 Natural rubber, gutta-percha, balata, guayule, natural gums, and natural gums in their primary forms or as strips, sheets, and plates 5% 1st July 2017
400110 Natural latex rubber in both pre vulcanized and other than pre vulcanized forms 5% 1st July 2017
40011010 Pre vulcanized latex rubber 5% 1st July 2017
40011020 Other than pre vulcanized latex rubber 5% 1st July 2017
400121 Natural rubber in other forms  5% 1st July 2017
40012100 Smoked sheets 5% 1st July 2017
400122 Natural rubber in other forms 5% 1st July 2017
40012200 Natural rubber with technical specifications 5% 1st July 2017
400129 Natural rubber in other forms 5% 1st July 2017
40012910 Hevea  5% 1st July 2017
40012920 Pale crepe 5% 1st July 2017
40012930 Estate brown crepe 5% 1st July 2017
40012940 Oil extended natural rubber 5% 1st July 2017
40012990 Other 5% 1st July 2017
40013000 Gutta-percha, balata, guayule, and other natural gums 5% 1st July 2017
4002 Factice and synthetic rubber derived from oils in primary forms or available in sheets, plates, strips, and mixtures of rubber products categorized under 4001   18% 1st July 2017
40021100 Latex 18% 1st July 2017
400219 Other: 18% 1st July 2017
40021910 Oil extended rubber composed of styrene butadiene 18% 1st July 2017
40021920 Styrene butadiene rubber with more than 50% of styrene 18% 1st July 2017
40021930 Styrene oil bound copolymer containing styrene butadiene 18% 1st July 2017
40021990 Other 18% 1st July 2017
40022000 Butadiene rubber 18% 1st July 2017
40023100 Isobutene-isoprene or butyl rubber 18% 1st July 2017
40023900 Other 18% 1st July 2017
40024100 and 40025100 Latex 18% 1st July 2017
40024900 and 40025900 Other 18% 1st July 2017
40026000 Isoprene rubber 18% 1st July 2017
40027000 EPDM i.e. ethylene-propylene-non-conjugated diene rubber 18% 1st July 2017
400280 Mixtures of every product under the heading 4001 with any product of the heading 4001 18% 1st July 2017
40028010 Latex 18% 1st July 2017
40028020 Chemically modified forms of graft rubber and natural rubber 18% 1st July 2017
40028090 Other 18% 1st July 2017
40029100 Latex 18% 1st July 2017
400299 Other: 18% 1st July 2017
40029910 Factice, also known as the oil derivate substitute of rubber 18% 1st July 2017
40029920 Cushion compound, tread compound, tread gum, and cushion gum for repairing, resoling, or retreading rubber tyres  18% 1st July 2017
40029990 Other 18% 1st July 2017
4003 Reclaimed rubber available in primary forms of strip, sheets, or plates 18% 1st July 2017
40030000 Reclaimed rubber available in primary forms of strip, sheets, or plates 18% 1st July 2017
4004 Rubber scrap, parings, and waste excluding the hard rubber with their obtained granules and powders 18% 1st July 2017
40040000 Reclaimed rubber available in primary forms of strip, sheets, or plates 18% 1st July 2017
4005 Un-vulcanized and compound rubber in their primary forms or in strips, sheets, or plates 18% 1st July 2017
40051000 Silica or carbon black compounded rubber  18% 1st July 2017
400520 Dispersions and solutions other than the compounded rubber 18% 1st July 2017
40052010 Compounds used for sealing cans 18% 1st July 2017
40052090 Other 18% 1st July 2017
400591 Strip, sheets, and plates: 18% 1st July 2017
40059110 Hospital sheets 18% 1st July 2017
40059190 Other 18% 1st July 2017
400599 Other: 18% 1st July 2017
40059910 Un-vulcanized synthetic or natural rubber granules, compounded and prepared for vulcanization 18% 1st July 2017
40059990 Other 18% 1st July 2017
4006 Other forms, like rubes, rods, and profile shapes and articles, like rings and discs made of un-vulcanized rubber 18% 1st July 2017
40061000 Camel-back strips to retread rubber tyres 18% 1st July 2017
400690 Other: 18% 1st July 2017
40069010 Uncovered thread 18% 1st July 2017
40069090 Other 18% 1st July 2017
4007 Vulcanized rubber cord and thread 12% 1st July 2017
4007 Vulcanized rubber cord and thread excluding the latex rubber thread 18% 1st July 2017
4007 Latex rubber thread 12% 1st July 2017
400700 Vulcanized rubber cord and thread: 12% 1st July 2017
40070010 Uncovered thread 12% 1st July 2017
40070020 Uncovered cord 12% 1st July 2017
40070090 Other 12% 1st July 2017
4008 Sheets, plates, rods, strip, and profile shapes made of vulcanized rubber excluding the hard rubber 18% 1st July 2017
400811 Sheets, plates, and strip: 18% 1st July 2017
40081110 Micro-cellular rubber  18% 1st July 2017
40081190 Other 18% 1st July 2017
400819 Other: 18% 1st July 2017
40081910 Micro-cellular rubber blocks excluding the ones 18% 1st July 2017
40081990 Other 18% 1st July 2017
400821 Strip, sheets, and plates: 18% 1st July 2017
40082110 Used to manufacture heels, soles, and the combination of soles and heels for footwear 18% 1st July 2017
40082120 To repair, resole, and retread rubber tyres 18% 1st July 2017
40082190 Other  18% 1st July 2017
400829 Other: 18% 1st July 2017
40082910 Resin rubber sheets and rubber sheets for heels and soles 18% 1st July 2017
40082920 Blocks to manufacture heels, soles, or the combination of heels and soles for footwear 18% 1st July 2017
40082930 Latex foam sponges 18% 1st July 2017
40082940 Tread packing strip and tread rubber to repair, resole, and retread rubber tyres 18% 1st July 2017
40082990 Other 18% 1st July 2017
4009 Pipes, tubes, and hoses of vulcanized rubber excluding hard rubber without or with their fittings, like flanges, elbows, and joints 18% 1st July 2017
40091100, 40092100, 40093100, and 40094100 Without fittings  18% 1st July 2017
40091200, 40092200, 40093200, and 40094200 With fittings  18% 1st July 2017
4010 Transmission belts/conveyor or vulcanized rubber belting 18% 1st July 2017
401011 Only metal reinforced belt: 18% 1st July 2017
40101110 The content of rubber compound is less than 25% in terms of weight 18% 1st July 2017
40101190 Other 18% 1st July 2017
401012 Reinforced via textile materials: 18% 1st July 2017
40101210 The content of rubber compound is less than 25% in terms of weight 18% 1st July 2017
40101290 Other 18% 1st July 2017
401019 Other: 18% 1st July 2017
40101910 The content of rubber compound is less than 25% in terms of weight 18% 1st July 2017
40101990 Other 18% 1st July 2017
401031 Endless V-ribbed, V-belt, or trapezoidal cross-section shaped endless transmission belts, whose outside circumferences are between 180 cm and 240 cm: 18% 1st July 2017
40103110 The content of rubber compound is less than 25% in terms of weight 18% 1st July 2017
40103190 Other 18% 1st July 2017
401032 Other than V-ribbed, but endless V-belt, or trapezoidal cross-section shaped endless transmission belts, whose outside circumference are between 60 cm and 180 cm: 18% 1st July 2017
40103210 The content of rubber compound is less than 25% in terms of weight 18% 1st July 2017
40103290 Other 18% 1st July 2017
401033 Endless V-ribbed, V-belt, or trapezoidal cross-section shaped endless transmission belts, whose outside circumferences are between 60 cm and 180 cm: 18% 1st July 2017
40103310 The content of rubber compound is less than 25% in terms of weight 18% 1st July 2017
40103390 Other 18% 1st July 2017
401034 Other than V-ribbed, but endless V-belt, or trapezoidal cross-section shaped endless transmission belts, whose outside circumferences are between 180 cm and 240 cm: 18% 1st July 2017
40103410 The content of rubber compound is less than 25% in terms of weight 18% 1st July 2017
40103490 Other 18% 1st July 2017
401035 Endless synchronous belts, whose outside circumferences are between 60 cm and 150 cm 18% 1st July 2017
40103510 The content of rubber compound is less than 25% in terms of weight 18% 1st July 2017
40103590 Other 18% 1st July 2017
401036 Endless synchronous belts of the outside circumferences are between 150 cm and 198 cm 18% 1st July 2017
40103610 The content of rubber compound is less than 25% in terms of weight 18% 1st July 2017
40103690 Other 18% 1st July 2017
401039 Other: 18% 1st July 2017
40103911 and 40103991 Endless flat belts 18% 1st July 2017
40103912 and 40103992 Ply belting  18% 1st July 2017
40103919 and 40103999 Other 18% 1st July 2017
4011 New pneumatic rubber tyres 28% 1st July 2017
4011 Rear tractor tyres and their tyre tubes 18% 1st July 2017
4011 Pneumatic tyres or inner rubber tubes used mainly in/on bicycles, three-wheeled auto rickshaws, and cycle or hand-rickshaws 5% 1st July 2017
401110 Used on racing cars, motor cars, and station wagons: 28% 1st July 2017
40111010 Radials 28% 1st July 2017
40111090 Other 28% 1st July 2017
401120 Used on lorries and buses: 28% 1st July 2017
40112010 Radials 28% 1st July 2017
40112090 Other 28% 1st July 2017
40113000 Used on aircraft 28% 15th November 2017
401140 Used on motor cycles: 28% 1st July 2017
40114010 For motor cycles 28% 1st July 2017
40114020 For motor scooters 28% 1st July 2017
40114090 Other 28% 1st July 2017
401150 Used on bicycles: 5% 1st July 2017
40115010 MCP i.e. multi-cellular polyurethane tubeless tyres 5% 1st July 2017
40115090 Other 5% 1st July 2017
40117000 Used on forestry or agriculture vehicles and corresponding machines 18% 1st July 2017
40117000 Tractor tyres 18% 1st July 2017
40118000 Used on mining, construction, and industrial handling machines and vehicles 28% 1st July 2017
40119000 Other 28% 1st July 2017
4012 Used or retreaded pneumatic rubber tubes, cushion or solid tyres, rubber-made tyre flaps and tyre treads 18% 1st January 2019
4012 Used or retreaded flaps and tyres 18% 1st January 2019
40121100 Used on racing cars, motor cars, and station wagons 18% 1st January 2019
40121200 Used on buses and lorries 18% 1st January 2019
40121300 Used on aircraft 18% 1st January 2019
401219 Other 18% 1st January 2019
40121910 Two wheelers 18% 1st January 2019
40121990 Other 18% 1st January 2019
401220 Used pneumatic tyres 18% 1st January 2019
40122010 Lorries, buses, and earth moving equipment with light commercial vehicles 18% 1st January 2019
40122020 Passenger automobile vehicles, including personal tyre vehicles, two wheelers, and three wheelers 18% 1st January 2019
40122090 Other 18% 1st January 2019
401290 Other: 18% 1st January 2019
40129010 Solid rubber tyres required for motor vehicles 18% 1st January 2019
40129020 Solid rubber tyres required for other vehicles 18% 1st January 2019
40129030 Metal framework and tyres 18% 1st January 2019
40129041 Rubber metal type used in three-wheeled and two-wheeled motor vehicles 18% 1st January 2019
40129049 Other 18% 1st January 2019
40129050 Interchangeable tyre treads 18% 1st January 2019
40129090 Other 18% 1st January 2019
4013 Inner rubber tubes  18% 1st July 2017 and 15th November 2017
401310 Used on motor cars, racing cars, station wagons, lorries, or buses: 18% 1st July 2017 and 15th November 2017
40131010 Motor cars 18% 1st July 2017 and 15th November 2017
40131020 Lorries and buses 18% 1st July 2017 and 15th November 2017
40132000 Used on bicycles 5% 1st July 2017 and 15th November 2017
401390 Other: 5% 1st July 2017 and 15th November 2017
40139010 Aircraft 18% 1st July 2017 and 15th November 2017
40139020 Motor cycle 18% 1st July 2017 and 15th November 2017
40139030 Off the road vehicles not included or specified at anywhere else 18% 1st July 2017 and 15th November 2017
40139041 Rear tyres 18% 1st July 2017 and 15th November 2017
40139049 Tractor tyre tubes 18% 1st July 2017 and 15th November 2017
40139050 Tyres of three-wheeled powered cycle-rickshaws, auto rickshaws and cycle rickshaws 5% 1st July 2017 and 15th November 2017
40139090 Other 5% 1st July 2017 and 15th November 2017
4014 Contraceptives and condoms  Nil 1st July 2017
4014 Pharmaceutical or hygienic articles, including the teats made of vulcanized rubber excluding the hard rubber without and with hard rubber fittings 18% 1st July 2017
4014 Nipples of babies feeding bottles 12% 1st July 2017
401410 Sheath contraceptives: Nil 1st July 2017
40141010 Condoms or rubber contraceptives for males  Nil 1st July 2017
40141020 Diaphragms or rubber contraceptives for females, like the cervical caps Nil 1st July 2017
401490 Other: 18% 1st July 2017
40149010 Hot water bottles  18% 1st July 2017
40149020 Ice bags  18% 1st July 2017
40149030 Nipples of feeding bottles  12% 1st July 2017
40149090 Other 18% 1st July 2017
4015 Surgical rubber gloves or the rubber gloves used for medical examination 12% 1st July 2017
4015 Clothing accessories and apparel articles, including mints, mittens, and gloves for all purposes made of vulcanized rubber excluding the hard rubber 18% 1st July 2017
40151100 Surgical  12% 1st July 2017
40151900 Other 18% 1st July 2017
401590 Other: 18% 1st July 2017
40159010 Rubber apron 18% 1st July 2017
40159020 Labels 18% 1st July 2017
40159030 Industrial gloves 18% 1st July 2017
40159091 Diving suits 18% 1st July 2017
40159099 Other 18% 1st July 2017
4016 Erasers 5% 1st July 2017
4016 Rubber bands 12% 22nd September 2017
4016 Toy balloons comprised of latex i.e. natural rubber 5% 1st July 2017
4016 Other items comprised of vulcanized rubber instead of hard rubber: 18% 22nd September 2017 and 

15th November 2017

40161000 Cellular rubber 18% 22nd September 2017 and 

15th November 2017

40169100 Mats and floor coverings 18% 22nd September 2017 and 

15th November 2017

40169200 Erasers 5% 22nd September 2017 and 

15th November 2017

401693 Washers, gaskets, and other seals: 18% 22nd September 2017 and 

15th November 2017

40169310 Patches to repair puncture of self-vulcanizing rubber or its backing 18% 22nd September 2017 and 

15th November 2017

40169320 O-ring and other rubber rings 18% 22nd September 2017 and 

15th November 2017

40169330 Oil seals and other rubber seals 18% 22nd September 2017 and 

15th November 2017

40169340 Gaskets 18% 22nd September 2017 and 

15th November 2017

40169350 Washers 18% 22nd September 2017 and 

15th November 2017

40169360 Plugs 18% 22nd September 2017 and 

15th November 2017

40169390 Other 18% 22nd September 2017 and 

15th November 2017

40169400 Both inflatable and non-inflatable dock fenders and boats 18% 22nd September 2017 and 

15th November 2017

401695 Other inflatable products: 18% 22nd September 2017 and 

15th November 2017

40169510 Air mattresses 18% 22nd September 2017 and 

15th November 2017

40169590 Other 18% 22nd September 2017 and 

15th November 2017

401699 Other: 18% 22nd September 2017 and 

15th November 2017

40169910 Rubber cots needed for textile industries  18% 22nd September 2017 and 

15th November 2017

40169920 Rubber bands 12% 22nd September 2017 and 

15th November 2017

40169930 Rubber threads 12% 22nd September 2017 and 

15th November 2017

40169940 Rubber blankets 12% 22nd September 2017 and 

15th November 2017

40169950 Rubber cushions 12% 22nd September 2017 and 

15th November 2017

40169960 Rubber bushes  12% 22nd September 2017 and 

15th November 2017

40169970 Ear plugs 18% 22nd September 2017 and 

15th November 2017

40169980 Stoppers 18% 22nd September 2017 and 

15th November 2017

40169990 Other 18% 22nd September 2017 and 

15th November 2017

4017 Scrap or waste of hard rubber 5% 13th October 2017
4017 Ebonite and other hard rubber in every form excluding the scrap or waste of hard rubber 18% 13th October 2017 and 15th November 2017
4017 Ebonite and other hard rubber in every form including the scrap or waste of hard rubber 18% 13th October 2017 and 15th November 2017
401700 Ebonite and other hard rubber in every form including the scrap or waste of hard rubber 18% 13th October 2017 and 15th November 2017
40170010 Sheets, plates, tubes, and rods of vulcanite and ebonite 5% 13th October 2017 and 15th November 2017
40170020 Vulcanite, ebonite, and other hard rubber in waste, scrap, and powder forms 18% 13th October 2017 and 15th November 2017
40170030 Printer rollers 18% 13th October 2017 and 15th November 2017
40170040 Textile rollers 18% 13th October 2017 and 15th November 2017
40170050 Cyclostyling rollers and typewriters 18% 13th October 2017 and 15th November 2017
40170090 Other 5% 13th October 2017 and 15th November 2017

Conclusion

To conclude, Chapter 40 of the HSN Code and GST rate is vital for every business owner who uses the versatile rubber material to manufacture products belonging to diverse industries. Dedicate your valuable time to understand the HSN Codes, including the export/import codes categorized under Chapter 40 with the corresponding GST rates to deal with rubber products.  

Disclaimer: The rates and HSN codes are given above to the best of our knowledge and information. There may be various variations due to updates by the government. If you need any information regarding HSN code and GST rates then please visit  CBIC website.

Simplify your business operation with CaptainBiz GST Billing Software and use our GST calculator to calculate GST.

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Eva Mukherjee Content Writer
Eva has expertise in writing content in diverse niches, including the latest rules and norms related to CGST Act, Stock Market and Shares.

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