---
title: "HSN Code for Natural gums like Balata, Gutta-percha | HSN 40013000 GST Rate"
description: "Find HSN and GST Rates for 40013000 related to Natural gums like Balata, Gutta-percha with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40013000/"
---

# HSN Code 40013000: Natural gums like Balata, Gutta-percha

- [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 |
| --- | --- | --- | --- | --- |
| Balata, gutta-percha, guayule, chicle and similar natural gums | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 40013000 ?

It includes Natural gums like Balata, Gutta-percha

### How should mixed supplies be billed when Natural gums like Balata, Gutta-percha is sold with other items?

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).

### How much GST applies to Natural gums like Balata, Gutta-percha?

Under HSN 40013000, Natural gums like Balata, Gutta-percha attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Natural gums like Balata, Gutta-percha?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Natural gums like Balata, Gutta-percha?

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 gums like Balata, Gutta-percha?

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.

## India's trade performance: HSN Code 40013000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−20.88% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (−24.21% YoY) — 0.0000% of India's total imports
- Trade balance: Nil (Neutral); surplus rank #5711 of 12657 HSN codes
- Share of Sub-Chapter 4001: 0.96% of its exports; import side 0.01%
- Rank within Sub-Chapter 4001: #6 of 10 by export value; import-side #7

### Key metrics

- Export CAGR: 61.89% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8525 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +21,200.00% in FY 2020-21
- Contribution to Sub-Ch. 4001: 0.96% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40013000

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 | < ₹1 Crore | 0.0000% | — | 0.05% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.05 | #9577 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −50.00% | 0.01% | < ₹1 Crore | 0.0000% | −33.33% | 0.00% | −0.04 | #9717 |
| FY 2020-21 | 4.26 | 0.0002% | +21,200.00% | 3.46% | < ₹1 Crore | 0.0000% | +66.67% | 0.00% | +4.16 | #6123 |
| FY 2021-22 | 1.19 | 0.0000% | −72.07% | 2.21% | 1.39 | 0.0000% | +1,290.00% | 0.02% | −0.20 | #7832 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −89.08% | 0.25% | < ₹1 Crore | 0.0000% | −63.31% | 0.01% | −0.38 | #9522 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +600.00% | 1.65% | < ₹1 Crore | 0.0000% | +86.27% | 0.02% | −0.04 | #8318 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −20.88% | 0.96% | < ₹1 Crore | 0.0000% | −24.21% | 0.01% | 0.00 | #8525 |

- CAGR (7-year): exports 61.89%/yr, imports 41.42%/yr (consistently Neutral)

## Key trade insights: HSN Code 40013000 export-import analysis

### Consistent export growth: 61.89% CAGR over 7 years

India's exports under HSN Code 40013000 have grown at a compound annual rate of 61.89% over 7 fiscal years, rising from ₹0.04 Crore in FY 2018-19 to ₹0.72 Crore in FY 2024-25.

### HSN Code 40013000 ranked #8525 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40013000 ranks #8525 out of 12657 HSN codes by total export value. Within Sub-Chapter 4001, it ranks #6 of 10. By trade surplus, it ranks #5711 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 40013000 exports

The strongest single-year export movement for HSN Code 40013000 was recorded in FY 2020-21, when exports surged by 21,200.00% over the prior year.

### India maintains a trade surplus of ₹0.00 Crore in HSN Code 40013000 goods

In FY 2024-25, India's exports of ₹0.72 Cr exceeded imports of ₹0.72 Cr, resulting in a trade surplus of ₹0.00 Crore — ranking #5711 of 12657 by surplus magnitude.

### Import growth of 41.42% CAGR signals rising demand for Natural gums like Balata, Gutta-percha

India's imports under HSN Code 40013000 have grown at 41.42% CAGR, reaching ₹0.72 Crore in FY 2024-25.

### HSN Code 40013000 contributes 0.96% of Sub-Chapter 4001 exports — ranked #6

Among the 10 HSN codes under Sub-Chapter 4001, HSN Code 40013000 ranks #6 by export value — accounting for 0.96% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #7).

## 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](https://busy.in/hsn/hsn-40012100/) | ₹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 (this hsn code) | < ₹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 |