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.
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