What products are classified under HSN 40013000 ?
It includes Natural gums like Balata, Gutta-percha
HSN Code 40013000 represents Natural gums like Balata, Gutta-percha under GST classification. This code helps businesses identify Natural gums like Balata, Gutta-percha correctly for billing, taxation, and trade. With HSN Code 40013000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Natural gums like Balata, Gutta-percha.
HSN Code 40013000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 40 | Rubber and articles thereof | 4001 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip | Balata, gutta-percha, guayule, chicle and similar natural gums | 2.5% | 2.5% | 5% | 0% |
Description of goods
Balata, gutta-percha, guayule, chicle and similar natural gums
Chapter
40 – Rubber and articles thereof
Sub Chapter
4001 – Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
Natural gums like Balata, Gutta-percha does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Natural rubber latex, whether or not pre-vulcanised : Prevulcanised | |
| Natural rubber latex, whether or not pre-vulcanised : Other than prevulcanised | |
| Natural rubber in other forms : Smoked sheets | |
| Natural rubber in other forms : Technically specified natural rubber (TSNR) | |
| Natural rubber in other forms : Other : Hevea | |
| Natural rubber in other forms : Other : Pale crepe | |
| Natural rubber in other forms : Other : Estate brown crepe | |
| Natural rubber in other forms : Other : Oil extended natural rubber | |
| Natural rubber in other forms : Other : Other |
Natural rubber latex, whether or not pre-vulcanised : Prevulcanised
Natural rubber latex, whether or not pre-vulcanised : Other than prevulcanised
Natural rubber in other forms : Smoked sheets
Natural rubber in other forms : Technically specified natural rubber (TSNR)
Natural rubber in other forms : Other : Hevea
Natural rubber in other forms : Other : Pale crepe
Natural rubber in other forms : Other : Estate brown crepe
Natural rubber in other forms : Other : Oil extended natural rubber
Natural rubber in other forms : Other : Other
It includes Natural gums like Balata, Gutta-percha
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Natural gums like Balata, Gutta-percha; Nil for exempt items if applicable).
Under HSN 40013000, Natural gums like Balata, Gutta-percha attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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.