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HSN Codes and GST Rates of Chapter 40

RUBBER AND ARTICLES THEREOF


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

Chapter 40

 		RUBBER AND ARTICLES THEREOF

4001

 		Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip

400110

 		- Natural rubber latex, whether or not prevulcanised :

40011010

 		--- Prevulcanised

40011020

 		--- Other than prevulcanised

- Natural rubber in other forms :

40012100

 		-- Smoked sheets

40012200

 		-- Technically specified natural rubber (TSNR)

400129

 		-- Other :

40012910

 		--- Hevea

40012920

 		--- Pale crepe

40012930

 		--- Estate brown crepe

40012940

 		--- Oil extended natural rubber

40012990

 		--- Other

40013000

 		- Balata, gutta-percha, guayule, chicle and similar natural gums

4002

 		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

- Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR):

40021100

 		-- Latex

400219

 		-- Other :

40021910

 		--- Oil extended styrene butadiene rubber

40021920

 		--- Styrene butadiene rubber with styrene content exceeding 50%

40021930

 		--- Styrene butadiene styrene oil bound copolymer

40021990

 		--- Other

40022000

 		- Butadiene rubber (BR)

- Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR):

40023100

 		-- Isobutene-isoprene (butyl) rubber (IIR)

40023900

 		-- Other

- Chlorprene (Chlorobutadiene) rubber (CR):

40024100

 		-- Latex

40024900

 		-- Other

- Acrylonitrile-butadiene rubber (NBR):

40025100

 		-- Latex

40025900

 		-- Other

40026000

 		- Isoprene rubber (IR)

40027000

 		- Ethylene-propylene-non-conjugated diene rubber (EPDM)

400280

 		- Mixtures of any product of heading 4001 with any product of this heading :

40028010

 		--- Latex

40028020

 		--- Chemically modified form of natural rubber including graft rubber

40028090

 		--- Other

- Other :

40029100

 		-- Latex

400299

 		-- Other :

40029910

 		--- Factice (rubber substitute derived from oil)

40029920

 		--- Tread rubber compound, cushion compound, cushion gum and tread gum for resoling or repairing or retreading rubber tyres

40029990

 		--- Other

40030000

 		Reclaimed rubber in primary forms or in plates, sheets or strip

40040000

 		Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom

4005

 		Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

40051000

 		- Compounded with carbon black or silica

400520

 		- Solutions; dispersions other than those of sub-heading 400510 :

40052010

 		--- Can sealing compound

40052090

 		--- Other

- Other :

400591

 		-- Plates, sheets and strip :

40059110

 		--- Hospital sheeting

40059190

 		--- Other

400599

 		-- Other :

40059910

 		--- Granules of unvulcanised natural or synthetic rubber, compounded, ready for vulcanisation

40059990

 		--- Other

4006

 		Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber

40061000

 		- "Camel-back" strips for retreading rubber tyres

400690

 		- Other :

40069010

 		--- Thread, not covered

40069090

 		--- Other

4007

 		Vulcanised rubber thread and cord

400700

 		- Vulcanised rubber thread and cord :

40070010

 		--- Thread, not covered

40070020

 		--- Cord, not covered

40070090

 		--- Other

4008

 		Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber

- Of cellular rubber :

400811

 		-- Plates, sheets and strip :

40081110

 		--- Of micro-cellular rubber

40081190

 		--- Other

400819

 		-- Other :

40081910

 		--- Blocks of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear

40081990

 		--- Other

-- Of non-cellular rubber :

400821

 		-- Plates, sheets and strip :

40082110

 		--- Used in the manufacture of soles, heels or soles and heels combined, for footwear

40082120

 		--- For resoling or repairing or retreading rubber tyres

40082190

 		--- Other

400829

 		-- Other :

40082910

 		--- Rubber sheets and resin rubber sheets for soles and heels

40082920

 		--- Blocks used in the manufacture of soles, heels or soles and heels combined, for footwear

40082930

 		--- Latex foam sponge

40082940

 		--- Tread rubber and tread packing strip for resoling or repairing or retreading rubber tyres

40082990

 		--- Other

4009

 		Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)

- Not reinforced or otherwise combined with other materials :

40091100

 		-- Without fittings

40091200

 		-- With fittings

- Reinforced or otherwise combined only with metal :

40092100

 		-- Without fittings

40092200

 		-- With fittings

- Reinforced or otherwise combined only with textile materials :

40093100

 		-- Without fittings

40093200

 		-- With fittings

- Reinforced or otherwise combined with other materials :

40094100

 		-- Without fittings

40094200

 		-- With fittings

4010

 		Conveyor or transmission belts or belting of vulcanised rubber

- Conveyor belts or belting :

401011

 		-- Reinforced only with metal :

40101110

 		--- Where the rubber compound content is less than 25% by weight

40101190

 		--- Other

401012

 		-- Reinforced only with textile materials :

40101210

 		--- Where the rubber compound content is less than 25% by weight

40101290

 		--- Other

401019

 		-- Other:

40101910

 		--- Where the rubber compound content is less than 25% by weight

40101990

 		--- Other

- Transmission belts or belting :

401031

 		-- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm :

40103110

 		--- Where the rubber compound content is less than 25% by weight

40103190

 		--- Other

401032

 		-- Endless transmission belts of trapezoidal cross-section (V-belts), other than V- ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm :

40103210

 		--- Where the rubber compound content is less than 25% by weight

40103290

 		--- Other

401033

 		-- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm :

40103310

 		--- Where the rubber compound content is less than 25% by weight

40103390

 		--- Other

401034

 		-- Endless transmission belts of trapezoidal cross-section (V-belts), other than V- ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm :

40103410

 		--- Where the rubber compound content is less than 25% by weight

40103490

 		--- Other

401035

 		-- Endless synchronous belts of an outside circumference exceeding 60 cm but not exceeding 150 cm :

40103510

 		--- Where the rubber compound content is less than 25% by weight

40103590

 		--- Other

401036

 		-- Endless synchronous belts of an outside circumference exceeding 150 cm but not exceeding 198 cm:

40103610

 		--- Where the rubber compound content is less than 25% by weight

40103690

 		--- Other

401039

 		-- Other :

--- Where the rubber compound content is less than 25% by weight :

40103911

 		---- Endless flat belt

40103912

 		---- Ply belting

40103919

 		---- Other

--- Other :

40103991

 		---- Endless flat belt

40103992

 		---- Ply belting

40103999

 		---- Other

4011

 		New pneumatic tyres, of rubber

401110

 		- Of a kind used on motor cars (including station wagons and racing cars):

40111010

 		--- Radials

40111090

 		--- Other

401120

 		- Of a kind used on buses or lorries :

40112010

 		--- Radials

40112090

 		--- Other

40113000

 		- Of a kind used on aircraft

401140

 		- Of a kind used on motor cycles :

40114010

 		--- For motor cycles

40114020

 		--- For motor scooters

40114090

 		--- Other

401150

 		- Of a kind used on bicycles :

40115010

 		--- Multi-cellular polyurethane (MCP) tubeless tyres

40115090

 		--- Other

40117000

 		- Of a kind used on agricultural or forestry vehicles and machines

40118000

 		- Of a kind used on construction, mining or industrial handling vehicles and machines

40119000

 		- Other

4012

 		Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber

- Retreaded tyres :

40121100

 		-- Of a kind used on motor cars (including station wagons and racing cars)

40121200

 		-- Of a kind used on buses or lorries

40121300

 		-- Of a kind used on aircraft

401219

 		-- Other :

40121910

 		--- For two wheelers

40121990

 		--- Other

401220

 		- Used pneumatic tyres :

40122010

 		--- For buses, lorries and earth moving equipments including light commercial vehicles

40122020

 		--- For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles

40122090

 		--- Other

401290

 		- Other :

40129010

 		--- Solid rubber tyres for motor vehicles

40129020

 		--- Solid rubber tyres for other vehicles

40129030

 		--- Tyres with metal framework

--- Tyre flaps :

40129041

 		---- Of a kind used in two-wheeled and three-wheeled motor vehicles

40129049

 		---- Other

40129050

 		--- Tyre treads, interchangeable

40129090

 		--- Other

4013

 		Inner tubes, of rubber

401310

 		- Of a kind used on motor cars (including station wagons and racing cars), buses or lorries :

40131010

 		--- For motor cars

40131020

 		--- For lorries and buses

40132000

 		- Of a kind used on bicycles

401390

 		- Other :

40139010

 		--- For aircraft

40139020

 		--- For motor cycle

40139030

 		--- For off the road vehicles, not elsewhere specified or included

-- For tractors 1 :

40139041

 		---- Rear tyres

40139049

 		---- Other

40139050

 		--- Of a kind used in tyres of cycle rickshaws and three-wheeled powered cycle-rickshaws

40139090

 		--- Other

4014

 		Hygienic or pharmaceutical articles (including teats), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber

401410

 		- Sheath contraceptives :

40141010

 		--- Rubber contraceptives, male (condoms)

40141020

 		--- Rubber contraceptives, female (diaphragms), such as cervical caps

401490

 		- Other :

40149010

 		--- Hot water bottles

40149020

 		--- Ice bags

40149030

 		--- Feeding bottle nipples

40149090

 		--- Other

4015

 		Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubber other than hard rubber

- Gloves, mittens and mitts :

40151200

 		-- Of a kind used for medical, surgical, dental or veterinary purposes

40151900

 		-- Other

401590

 		- Other :

40159010

 		--- Rubber apron

40159020

 		--- Labels

40159030

 		--- Industrial gloves

--- Other :

40159091

 		--- Diving suits

40159099

 		--- Other

4016

 		Other articles of vulcanised rubber other than hard rubber

40161000

 		- Of cellular rubber

- Other :

40169100

 		-- Floor coverings and mats

40169200

 		-- Erasers

401693

 		-- Gaskets, washers and other seals :

40169310

 		--- Patches for puncture repair of self-vulcanising rubber or a rubber backing

40169320

 		--- Rubber rings (O-ring)

40169330

 		--- Rubber seals (Oil seals and the like)

40169340

 		--- Gaskets

40169350

 		--- Washers

40169360

 		--- Plugs

40169390

 		--- Other

40169400

 		-- Boat or dock fenders, whether or not inflatable

401695

 		-- Other inflatable articles :

40169510

 		--- Air mattresses

40169590

 		--- Other

401699

 		-- Other :

40169910

 		--- Rubber cots for textile industry

40169920

 		--- Rubber bands

40169930

 		--- Rubber threads

40169940

 		--- Rubber blankets

40169950

 		--- Rubber cushions

40169960

 		--- Rubber bushes

40169970

 		--- Ear plug

40169980

 		--- Stoppers

40169990

 		--- Other

4017

 		Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber

401700

 		- Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber :

40170010

 		--- Plates, sheets, rods and tubes of ebonite and vulcanite

40170020

 		--- Scrap, waste and powder of hardened rubber (ebonite and vulcanite)

40170030

 		--- Printers' rollers

40170040

 		--- Textile rollers

40170050

 		--- Typewriters and cyclostyling rollers

40170090

 		--- Other
24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)