---
title: "HSN Code for SBR (>50% Styrene) | HSN 40021920 GST Rate"
description: "Find HSN and GST Rates for 40021920 related to SBR (>50% Styrene) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40021920/"
---

# HSN Code 40021920: SBR (>50% Styrene)

- [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 4002: Synthetic rubber in primary forms](https://busy.in/hsn/sub-chapter-4002/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR) : Other : Styrene butadiene rubber with styrene content exceeding 50% | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 40021920 ?

It includes SBR (>50% Styrene)

### Can we claim ITC on inputs used to trade SBR (>50% Styrene)?

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

### How should mixed supplies be billed when SBR (>50% Styrene) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for SBR (>50% Styrene); Nil for exempt items if applicable).

### How much GST applies to SBR (>50% Styrene)?

Under HSN 40021920, SBR (>50% Styrene) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for SBR (>50% Styrene)?

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.

### Any common misclassification issue with SBR (>50% Styrene)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 40021920 (FY 2024-25)

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

- Exports: ₹17 Cr (+14.61% YoY) — 0.0004% of India's total exports
- Imports: ₹29 Cr (+77.71% YoY) — 0.0005% of India's total imports
- Trade balance: −₹13 Cr (Deficit); surplus rank #9230 of 12657 HSN codes
- Share of Sub-Chapter 4002: 1.20% of its exports; import side 0.25%
- Rank within Sub-Chapter 4002: #12 of 21 by export value; import-side #15

### Key metrics

- Export CAGR: 10.65% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5125 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +290.39% in FY 2021-22
- Contribution to Sub-Ch. 4002: 1.20% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40021920

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. 4002 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4002 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 9.02 | 0.0004% | — | 1.22% | 13.35 | 0.0004% | — | 0.17% | −4.33 | #5109 |
| FY 2019-20 | 5.73 | 0.0003% | −36.47% | 0.76% | 11.04 | 0.0003% | −17.30% | 0.18% | −5.31 | #5687 |
| FY 2020-21 | 6.35 | 0.0003% | +10.82% | 0.77% | 16.82 | 0.0006% | +52.36% | 0.27% | −10.47 | #5633 |
| FY 2021-22 | 24.79 | 0.0008% | +290.39% | 2.17% | 17.87 | 0.0004% | +6.24% | 0.20% | +6.92 | #4304 |
| FY 2022-23 | 20.39 | 0.0006% | −17.75% | 2.12% | 10.99 | 0.0002% | −38.50% | 0.10% | +9.40 | #4646 |
| FY 2023-24 | 14.44 | 0.0004% | −29.18% | 1.32% | 16.42 | 0.0003% | +49.41% | 0.17% | −1.98 | #5217 |
| FY 2024-25 | 16.55 | 0.0004% | +14.61% | 1.20% | 29.18 | 0.0005% | +77.71% | 0.25% | −12.63 | #5125 |

- CAGR (7-year): exports 10.65%/yr, imports 13.92%/yr (consistently Deficit)

## Key trade insights: HSN Code 40021920 export-import analysis

### Consistent export growth: 10.65% CAGR over 7 years

India's exports under HSN Code 40021920 have grown at a compound annual rate of 10.65% over 7 fiscal years, rising from ₹9.02 Crore in FY 2018-19 to ₹16.55 Crore in FY 2024-25.

### HSN Code 40021920 ranked #5125 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40021920 ranks #5125 out of 12657 HSN codes by total export value. Within Sub-Chapter 4002, it ranks #12 of 21. By trade surplus, it ranks #9230 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 40021920 exports

The strongest single-year export movement for HSN Code 40021920 was recorded in FY 2021-22, when exports surged by 290.39% over the prior year.

### India records a trade deficit of ₹12.63 Crore in HSN Code 40021920 goods

In FY 2024-25, India's imports of ₹29.18 Cr exceeded exports of ₹16.55 Cr, resulting in a trade deficit of ₹12.63 Crore — ranking #9230 of 12657 by surplus magnitude.

### Import growth of 13.92% CAGR signals rising demand for SBR (>50% Styrene)

India's imports under HSN Code 40021920 have grown at 13.92% CAGR, reaching ₹29.18 Crore in FY 2024-25.

### HSN Code 40021920 contributes 1.20% of Sub-Chapter 4002 exports — ranked #12

Among the 21 HSN codes under Sub-Chapter 4002, HSN Code 40021920 ranks #12 by export value — accounting for 1.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.25% share (rank #15).

## Related HSN Codes in Sub-Chapter 4002

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 40021100: SBR Latex](https://busy.in/hsn/hsn-40021100/) | ₹392 Cr |
| #2 | [HSN Code 40023100: Chemically Modified Natural Rubber](https://busy.in/hsn/hsn-40023100/) | ₹349 Cr |
| #3 | [HSN Code 40025100: Acrylonitrile-butadiene rubber: Latex](https://busy.in/hsn/hsn-40025100/) | ₹175 Cr |
| #4 | [HSN Code 40021990: Other SBR](https://busy.in/hsn/hsn-40021990/) | ₹136 Cr |
| #5 | [HSN Code 40023900: Other Isobutene-Isoprene (Butyl) Rubber](https://busy.in/hsn/hsn-40023900/) | ₹83 Cr |
| #6 | [HSN Code 40029100: Other : Latex](https://busy.in/hsn/hsn-40029100/) | ₹56 Cr |
| #7 | [HSN Code 40022000: Butadiene rubber](https://busy.in/hsn/hsn-40022000/) | ₹46 Cr |
| #8 | [HSN Code 40027000: Ethylene-propylene diene rubber (EPDM)](https://busy.in/hsn/hsn-40027000/) | ₹39 Cr |
| #9 | [HSN Code 40021910: Isobutene-Isoprene (Butyl) Rubber](https://busy.in/hsn/hsn-40021910/) | ₹29 Cr |
| #10 | [HSN Code 40025900: Acrylonitrile-butadiene rubber: Other](https://busy.in/hsn/hsn-40025900/) | ₹25 Cr |
| #12 | HSN Code 40021920: SBR (>50% Styrene) (this hsn code) | ₹17 Cr |