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 |
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GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
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GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]
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Taxpayers have a choice to pay tax either, as per -
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