Guide to HSN Chapter 40

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    Sub Chapters under HSN Chapter 40

    The following Sub Chapters fall under HSN Chapter 40:

    Sub Chapter
    Description
    Sub Chapter
    4001
    Description
    Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
    Sub Chapter
    4002
    Description
    Synthetic rubber and factice derived form 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
    Sub Chapter
    4003
    Description
    Reclaimed rubber in primary forms or in plates, sheets or strip
    Sub Chapter
    4004
    Description
    Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
    Sub Chapter
    4005
    Description
    Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
    Sub Chapter
    4006
    Description
    Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
    Sub Chapter
    4007
    Description
    Vulcanised rubber thread and cord
    Sub Chapter
    4008
    Description
    Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
    Sub Chapter
    4009
    Description
    Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
    Sub Chapter
    4010
    Description
    Conveyor or transmission belts or belting of vulcanised rubber
    Sub Chapter
    4011
    Description
    New pneumatic tyres, of rubber
    Sub Chapter
    4012
    Description
    Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber
    Sub Chapter
    4013
    Description
    Inner tubes, of rubber
    Sub Chapter
    4014
    Description
    Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber
    Sub Chapter
    4015
    Description
    Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubber other than hard rubber
    Sub Chapter
    4016
    Description
    Other articles of vulcanised rubber other than hard rubber
    Sub Chapter
    4017
    Description
    Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber

    Case Laws Related to Chapter 40

    Order Number
    Description
    Order Number
    Writ Petition (MD) Nos.19395 to 19399 of 2022 And W.M.P.(MD)Nos.14157 & 14159, 14158 & 14161, 14163 & 14167, 14160 And 14162 and 14164 & 14166 of 2022
    Description
    MACMET ENGINEERING LIMITED vs. THE COMMISSIONER OF COMMERCIAL TAXES AND OTHERS (Madras High Court)
    Order Number
    RAJ/AAR/2021-22/26
    Description
    EKAM, (PROP. VINAY SINGH RAWAT) (Authority for Advance Ruling, Rajasthan)
    Order Number
    GST-ARA-70/2019-20/B-62
    Description
    GREEN RUBBER CRUMB PRIVATE LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    TN/AAAR/13/2021(AR)
    Description
    SI AIR SPRINGS PRIVATE LIMITED (Appellate Authority for Advance Ruling, Tamilnadu)
    Order Number
    TN/17/ARA/2021
    Description
    DAEBU AUTOMOTIVE SEAT INDIA PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    GUJ/GAAAR/APPEAL/2021/14
    Description
    POOJA ENTERPRISE(NISHITH VIPINCHANDRA SHAH) (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    TN/01/ARA/2021
    Description
    SI AIR SPRINGS PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    GUJ/GAAR/R/14/2021
    Description
    TRELLEBORG MARINE SYSTEMS INDIA PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/107/2020
    Description
    ANANTA SYNTHETIC INNOVATIONS (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/72/2020
    Description
    AIR CONTROL AND CHEMICAL ENGINEERING CO. LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/86/2020
    Description
    M/S JAY AMBEY (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/90/2020
    Description
    ASHIMA DYECOT PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/87/2020
    Description
    GUJARAT RAFFIA INDUSTRIES LIMITED (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/53/2020
    Description
    M/S NATIONAL HEALTH CARE (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/52/2020
    Description
    M/S. BALKRISHNA INDUSTRIES (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/34/2020
    Description
    NISHITH VIPINCHANDRA SHAH (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/22/2020
    Description
    M/S. SHIVANI SCIENTIFIC INDUSTRIES PVT. LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    TN/15/AAR/2020
    Description
    M/S. HEAVY VEHICLES FACTORY (Authority for Advance Ruling, Tamilnadu)
    Order Number
    KAR/AAAR/Appeal-07/2019-20
    Description
    M/S. PARKER HANNIFIN INDIA PVT. LTD. (Appellate Authority for Advance Ruling, Karnataka)
    Order Number
    Order No. 47
    Description
    SUNCHIRIN AUTO PARTS INDIA PRIVATE LIMITED (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    06/2019-20
    Description
    M/S. V.K. ENTERPRISES. (Authority for Advance Ruling, Uttarakhand)
    Order Number
    AAR No. KAR ADRG 21/2019
    Description
    M/S. BHARAT ELECTRONICS LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    GST-ARA-130/2018-19/B-64
    Description
    NEXTURE TECHNOLOGIES PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    14 /AAR/2019
    Description
    ABUBACKER KALEEL RAHMAN (PROP. M/S SAMEER MAT INDUSTRIES) (Authority for Advance Ruling, Tamilnadu)
    Order Number
    RAJ/AAR/2019-20/02
    Description
    LAXMI RUBBER INDUSTRIES (Authority for Advance Ruling, Rajasthan)
    Order Number
    Order No. 26
    Description
    RESISTOFLEX DYNAMICS PVT. LTD. (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    A.R. Appeal No. 1/2018/AAAR
    Description
    SARO ENTERPRISES (Appellate Authority for Advance Ruling, Tamilnadu)
    Order Number
    GST-ARA-66/2018-19/B-162
    Description
    CUMMINS INDIA LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    Order No. 15
    Description
    SHUDHANSHU GARG (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    GST-ARA-13/2018-19/B-86
    Description
    SPACEAGE SYNTEX PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    1/ AAR/ 2018
    Description
    ANABOND LTD. (Authority for Advance Ruling, Tamilnadu)
    Order Number
    R/SPECIAL CIVIL APPLICATION NO. 16765 of 2017 With R/SPECIAL CIVIL APPLICATION NO. 16773 of 2017 With R/SPECIAL CIVIL APPLICATION NO. 17991 of 2017
    Description
    BIPSON SURGICAL (INDIA) PVT. LTD. vs. STATE OF GUJARAT (Gujarat High Court)
    Order Number
    01/2017-18
    Description
    Kanam Industries (Authority for Advance Ruling, Uttarakhand)
    Order Number
    02/2017-18
    Description
    Indo German Brakes Private Limited (Authority for Advance Ruling, Uttarakhand)
    Order Number
    GST-ARA-07/2017/B-10
    Description
    CEAT LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-50/2019-20/B-60
    Description
    ROYAL CARBON BLACK PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)

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    The entire content on this page has been arranged to the best of the author’s understanding and is subject to periodic updates as per the law for the time being in force. The above 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 cannot be ruled out. Busy Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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