--- title: "HSN Code for Natural rubber in other forms : Smoked sheets | HSN 40012100 GST Rate" description: "Find HSN and GST Rates for 40012100 related to Natural rubber in other forms : Smoked sheets with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40012100/" --- # HSN Code 40012100: Natural rubber in other forms : Smoked sheets - [Section 07: Guide to HSN Section 07](https://busy.in/hsn/section-07/) - [Chapter 40: Rubber and Articles Thereof](https://busy.in/hsn/chapter-40/) - [Sub-chapter 4001: Natural rubber & similar gums](https://busy.in/hsn/sub-chapter-4001/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Natural rubber in other forms : Smoked sheets | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 40012100 ? It includes Natural rubber in other forms : Smoked sheets ### How much GST applies to Natural rubber in other forms : Smoked sheets? Under HSN 40012100, Natural rubber in other forms : Smoked sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Natural rubber in other forms : Smoked sheets? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Natural rubber in other forms : Smoked sheets? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Does packaging or labelling change the GST for Natural rubber in other forms : Smoked sheets? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Can we claim ITC on inputs used to trade Natural rubber in other forms : Smoked sheets? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 40012100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹9 Cr (+43.70% YoY) — 0.0003% of India's total exports - Imports: ₹1,060 Cr (+130.36% YoY) — 0.0174% of India's total imports - Trade balance: −₹1,051 Cr (Deficit); surplus rank #12224 of 12657 HSN codes - Share of Sub-Chapter 4001: 12.32% of its exports; import side 11.75% - Rank within Sub-Chapter 4001: #3 of 10 by export value; import-side #2 ### Key metrics - Export CAGR: 20.09% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5875 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +356.37% in FY 2021-22 - Contribution to Sub-Ch. 4001: 12.32% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40012100 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 4001 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4001 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 3.08 | 0.0001% | — | 3.99% | 1,083.59 | 0.0302% | — | 17.68% | −1,080.51 | #6436 | | FY 2019-20 | 3.83 | 0.0002% | +24.35% | 2.48% | 772.04 | 0.0231% | −28.75% | 15.67% | −768.21 | #6168 | | FY 2020-21 | 5.89 | 0.0003% | +53.79% | 4.78% | 611.19 | 0.0210% | −20.83% | 13.23% | −605.30 | #5735 | | FY 2021-22 | 26.88 | 0.0009% | +356.37% | 49.95% | 805.31 | 0.0176% | +31.76% | 10.45% | −778.43 | #4185 | | FY 2022-23 | 10.76 | 0.0003% | −59.97% | 20.87% | 710.43 | 0.0124% | −11.78% | 9.45% | −699.67 | #5537 | | FY 2023-24 | 6.43 | 0.0002% | −40.24% | 11.67% | 460.19 | 0.0082% | −35.22% | 7.52% | −453.76 | #6262 | | FY 2024-25 | 9.24 | 0.0003% | +43.70% | 12.32% | 1,060.09 | 0.0174% | +130.36% | 11.75% | −1,050.85 | #5875 | - CAGR (7-year): exports 20.09%/yr, imports -0.36%/yr (consistently Deficit) ## Key trade insights: HSN Code 40012100 export-import analysis ### Consistent export growth: 20.09% CAGR over 7 years India's exports under HSN Code 40012100 have grown at a compound annual rate of 20.09% over 7 fiscal years, rising from ₹3.08 Crore in FY 2018-19 to ₹9.24 Crore in FY 2024-25. ### HSN Code 40012100 ranked #5875 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40012100 ranks #5875 out of 12657 HSN codes by total export value. Within Sub-Chapter 4001, it ranks #3 of 10. By trade surplus, it ranks #12224 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 40012100 exports The strongest single-year export movement for HSN Code 40012100 was recorded in FY 2021-22, when exports surged by 356.37% over the prior year. ### India records a trade deficit of ₹1,050.85 Crore in HSN Code 40012100 goods In FY 2024-25, India's imports of ₹1,060.09 Cr exceeded exports of ₹9.24 Cr, resulting in a trade deficit of ₹1,050.85 Crore — ranking #12224 of 12657 by surplus magnitude. ### Import growth of -0.36% CAGR signals stable import dependency for Natural rubber in other forms : Smoked sheets India's imports under HSN Code 40012100 have grown at -0.36% CAGR, reaching ₹1,060.09 Crore in FY 2024-25. ### HSN Code 40012100 contributes 12.32% of Sub-Chapter 4001 exports — ranked #3 Among the 10 HSN codes under Sub-Chapter 4001, HSN Code 40012100 ranks #3 by export value — accounting for 12.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.75% share (rank #2). ## Related HSN Codes in Sub-Chapter 4001 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 40012200: Technically Specified Natural Rubber (TSNR): Other Forms](https://busy.in/hsn/hsn-40012200/) | ₹33 Cr | | #2 | [HSN Code 40011020: Natural Rubber Latex, Pre-Vulcanised or Not: Other](https://busy.in/hsn/hsn-40011020/) | ₹26 Cr | | #3 | HSN Code 40012100: Natural rubber in other forms : Smoked sheets (this hsn code) | ₹9 Cr | | #4 | [HSN Code 40011010: Prevulcanised rubber latex](https://busy.in/hsn/hsn-40011010/) | ₹6 Cr | | #5 | [HSN Code 40012990: Natural rubber in other forms : Other : Other](https://busy.in/hsn/hsn-40012990/) | < ₹1 Crore | | #6 | [HSN Code 40013000: Natural gums like Balata, Gutta-percha](https://busy.in/hsn/hsn-40013000/) | < ₹1 Crore | | #7 | [HSN Code 40012910: Natural rubber in other forms : Other : Hevea](https://busy.in/hsn/hsn-40012910/) | < ₹1 Crore | | — | [HSN Code 40012920: Natural rubber, pale crepe](https://busy.in/hsn/hsn-40012920/) | Nil | | — | [HSN Code 40012930: Estate brown crepe rubber](https://busy.in/hsn/hsn-40012930/) | Nil | | — | [HSN Code 40012940: Oil extended natural rubber](https://busy.in/hsn/hsn-40012940/) | Nil |