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Table of Contents
- Updated on : May 2, 2025
HSN Chapter 40: Rubber and Rubber Articles Classification & GST India
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 | – |
GST Council Updates
Similar to plastics, many products in Chapter 40 fall under the standard GST rate. Synthetic rubber, reclaimed rubber, and a wide range of articles of vulcanised rubber like tubes, pipes, hoses, conveyor belts, and many types of new pneumatic tyres and inner tubes are typically taxed at 18%. However, there are important exceptions. Natural rubber in primary forms is taxed at a lower rate of 5%. Pneumatic tyres and inner tubes of a kind used on/in bicycles, cycle-rickshaws, and three-wheeled powered cycle rickshaws are also at 5%. Surgical rubber gloves or medical examination rubber gloves are taxed at 12%. Waste, parings, and scrap of rubber (other than hard rubber) are at 5%. These examples show significant rate variations within the chapter based on the type of rubber and the specific article’s use (e.g., essential transport, medical). Publicly available summaries of recent GST Council meetings (late 2024/early 2025) do not indicate widespread changes across the entire chapter, but item-specific rate adjustments can occur.
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. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document