40 HSN Code: Rubber and Articles Thereof
HSN Chapter 40 represents Rubber and Articles Thereof under GST classification. This code helps businesses identify Rubber and Articles Thereof correctly for billing, taxation, and trade purposes. With HSN Chapter 40, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Rubber and Articles Thereof.
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Sub Chapters under HSN Chapter 40
Following Sub Chapters fall under HSN Chapter 40:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 12% | 12% | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip | |
| 5% | 5% | 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 | |
| 18% | 18% | Reclaimed rubber in primary forms or in plates, sheets or strip | |
| 18% | 18% | Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom | |
| 5% | 5% | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip | |
| 18% | 18% | Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber | |
| 5% | 18% | Vulcanised rubber thread and cord | |
| 12% | 12% | Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber | |
| 18% | 18% | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) | |
| 18% | 18% | Conveyor or transmission belts or belting of vulcanised rubber | |
| 5% | 18% | New pneumatic tyres, of rubber | |
| 5% | 5% | Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber | |
| 18% | 18% | Inner tubes, of rubber | |
| 5% | 5% | Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber | |
| 5% | 12% | Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubber other than hard rubber | |
| 18% | 12% | Other articles of vulcanised rubber other than hard rubber | |
| 5% | 5% | Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber |
Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
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
Reclaimed rubber in primary forms or in plates, sheets or strip
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
Conveyor or transmission belts or belting of vulcanised rubber
Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber
Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber
Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubber other than hard rubber
Other articles of vulcanised rubber other than hard rubber
Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber
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Case Laws Related to Chapter 40
| Order Number | Description |
|---|---|
| Ceat Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Spaceage Syntex Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Balkrishna Industries (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab) | |
| Shudhanshu Garg (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Pooja Enterprise(Nishith Vipinchandra Shah) (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Kanam Industries (AAR (Authority For Advance Ruling), Uttarakhand) | |
| Royal Carbon Black Private Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Sunchirin Auto Parts India Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Indo German Brakes Private Limited (AAR (Authority For Advance Ruling), Uttarakhand) | |
| Laxmi Rubber Industries (AAR (Authority For Advance Ruling), Rajasthan) | |
| Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Anabond Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat) | |
| Si Air Springs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Bipson Surgical (India) Pvt. Ltd. (Gujarat High Court, Gujarat) | |
| Abubacker Kaleel Rahman (Prop. M/S Sameer Mat Industries) (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Saro Enterprises (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat) | |
| Trelleborg Marine Systems India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan) | |
| M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. V.K. Enterprises. (AAR (Authority For Advance Ruling), Uttarakhand) | |
| Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Nishith Vipinchandra Shah (AAR (Authority For Advance Ruling), Gujarat) | |
| Si Air Springs Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Resistoflex Dynamics Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| M/S. Parker Hannifin India Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka) | |
| Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Macmet Engineering Limited (Madras High Court, Tamil Nadu) | |
| Green Rubber Crumb Private Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) |
Ceat Limited (AAR (Authority For Advance Ruling), Maharashtra)
Spaceage Syntex Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
M/S. Balkrishna Industries (AAR (Authority For Advance Ruling), Gujarat)
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab)
Shudhanshu Garg (AAR (Authority For Advance Ruling), Uttar Pradesh)
Pooja Enterprise(Nishith Vipinchandra Shah) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Kanam Industries (AAR (Authority For Advance Ruling), Uttarakhand)
Royal Carbon Black Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Sunchirin Auto Parts India Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Indo German Brakes Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)
Laxmi Rubber Industries (AAR (Authority For Advance Ruling), Rajasthan)
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Anabond Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)
Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)
Si Air Springs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Bipson Surgical (India) Pvt. Ltd. (Gujarat High Court, Gujarat)
Abubacker Kaleel Rahman (Prop. M/S Sameer Mat Industries) (AAR (Authority For Advance Ruling), Tamil Nadu)
Saro Enterprises (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
Trelleborg Marine Systems India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat)
M/S. V.K. Enterprises. (AAR (Authority For Advance Ruling), Uttarakhand)
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Nishith Vipinchandra Shah (AAR (Authority For Advance Ruling), Gujarat)
Si Air Springs Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)
Resistoflex Dynamics Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
M/S. Parker Hannifin India Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Macmet Engineering Limited (Madras High Court, Tamil Nadu)
Green Rubber Crumb Private Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.