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Chapter 40: Rubber and Articles Thereof HSN Code

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Sub Chapters under Rubber and Articles Thereof

The following Sub Chapters fall under HSN Chapter 40:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
4001
New GST Rate
12%
Old GST Rate
12%
Description
Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
Sub Chapter
4002
New GST Rate
5%
Old GST Rate
5%
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
New GST Rate
18%
Old GST Rate
18%
Description
Reclaimed rubber in primary forms or in plates, sheets or strip
Sub Chapter
4004
New GST Rate
18%
Old GST Rate
18%
Description
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
Sub Chapter
4005
New GST Rate
5%
Old GST Rate
5%
Description
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
Sub Chapter
4006
New GST Rate
18%
Old GST Rate
18%
Description
Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
Sub Chapter
4007
New GST Rate
5%
Old GST Rate
18%
Description
Vulcanised rubber thread and cord
Sub Chapter
4008
New GST Rate
12%
Old GST Rate
12%
Description
Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
Sub Chapter
4009
New GST Rate
18%
Old GST Rate
18%
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
New GST Rate
18%
Old GST Rate
18%
Description
Conveyor or transmission belts or belting of vulcanised rubber
Sub Chapter
4011
New GST Rate
5%
Old GST Rate
18%
Description
New pneumatic tyres, of rubber
Sub Chapter
4012
New GST Rate
5%
Old GST Rate
5%
Description
Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber
Sub Chapter
4013
New GST Rate
18%
Old GST Rate
18%
Description
Inner tubes, of rubber
Sub Chapter
4014
New GST Rate
5%
Old GST Rate
5%
Description
Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber
Sub Chapter
4015
New GST Rate
5%
Old GST Rate
12%
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
New GST Rate
18%
Old GST Rate
12%
Description
Other articles of vulcanised rubber other than hard rubber
Sub Chapter
4017
New GST Rate
5%
Old GST Rate
5%
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
GST-ARA-07/2017/B-10
Description
Ceat Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GST-ARA-13/2018-19/B-86
Description
Spaceage Syntex Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GUJ/GAAR/R/53/2020
Description
M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GUJ/GAAR/R/52/2020
Description
M/S. Balkrishna Industries (AAR (Authority For Advance Ruling), Gujarat)
Order Number
TN/15/AAR/2020
Description
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
01/AAAR/2023
Description
Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab)
Order Number
Order No. 15
Description
Shudhanshu Garg (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
GUJ/GAAAR/APPEAL/2021/14
Description
Pooja Enterprise(Nishith Vipinchandra Shah) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Order Number
01/2017-18
Description
Kanam Industries (AAR (Authority For Advance Ruling), Uttarakhand)
Order Number
GST-ARA-50/2019-20/B-60
Description
Royal Carbon Black Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
Order No. 47
Description
Sunchirin Auto Parts India Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
GUJ/GAAR/R/90/2020
Description
Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
02/2017-18
Description
Indo German Brakes Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)
Order Number
RAJ/AAR/2019-20/02
Description
Laxmi Rubber Industries (AAR (Authority For Advance Ruling), Rajasthan)
Order Number
GUJ/GAAR/R/2023/10
Description
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GUJ/GAAR/R/22/2020
Description
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
1/ AAR/ 2018
Description
Anabond Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
GUJ/GAAR/R/107/2020
Description
Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)
Order Number
TN/01/ARA/2021
Description
Si Air Springs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
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. (Gujarat High Court, Gujarat)
Order Number
14 /AAR/2019
Description
Abubacker Kaleel Rahman (Prop. M/S Sameer Mat Industries) (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
A.R. Appeal No. 1/2018/AAAR
Description
Saro Enterprises (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Order Number
GUJ/GAAR/R/87/2020
Description
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GUJ/GAAR/R/14/2021
Description
Trelleborg Marine Systems India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
RAJ/AAR/2021-22/26
Description
Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
Order Number
GUJ/GAAR/R/86/2020
Description
M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat)
Order Number
06/2019-20
Description
M/S. V.K. Enterprises. (AAR (Authority For Advance Ruling), Uttarakhand)
Order Number
GST-ARA-66/2018-19/B-162
Description
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GUJ/GAAR/R/72/2020
Description
Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GUJ/GAAR/R/34/2020
Description
Nishith Vipinchandra Shah (AAR (Authority For Advance Ruling), Gujarat)
Order Number
TN/AAAR/13/2021(AR)
Description
Si Air Springs Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Order Number
AAR No. KAR ADRG 21/2019
Description
M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)
Order Number
Order No. 26
Description
Resistoflex Dynamics Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
KAR/AAAR/Appeal-07/2019-20
Description
M/S. Parker Hannifin India Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Order Number
TN/17/ARA/2021
Description
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
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 (Madras High Court, Tamil Nadu)
Order Number
GST-ARA-70/2019-20/B-62
Description
Green Rubber Crumb Private Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GST-ARA-130/2018-19/B-64
Description
Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Important Disclaimer

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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