---
title: "HSN Code for Styrene Butadiene Styrene Oil Bound Copolymer | HSN 40021930 GST Rate"
description: "Find HSN and GST Rates for 40021930 related to Styrene Butadiene Styrene Oil Bound Copolymer with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40021930/"
---

# HSN Code 40021930: Styrene Butadiene Styrene Oil Bound Copolymer

- [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 styrene oil bound copolymer | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 40021930 ?

It includes Styrene Butadiene Styrene Oil Bound Copolymer

### Does packaging or labelling change the GST for Styrene Butadiene Styrene Oil Bound Copolymer?

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.

### How should mixed supplies be billed when Styrene Butadiene Styrene Oil Bound Copolymer is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Styrene Butadiene Styrene Oil Bound Copolymer; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Styrene Butadiene Styrene Oil Bound Copolymer?

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

### Do e‑way bill and e‑invoice apply for Styrene Butadiene Styrene Oil Bound Copolymer?

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 Styrene Butadiene Styrene Oil Bound Copolymer?

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 40021930 (FY 2024-25)

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

- Exports: < ₹1 Crore (+100.00% YoY) — 0.0000% of India's total exports
- Imports: ₹114 Cr (−13.21% YoY) — 0.0019% of India's total imports
- Trade balance: −₹113 Cr (Deficit); surplus rank #10892 of 12657 HSN codes
- Share of Sub-Chapter 4002: 0.02% of its exports; import side 0.97%
- Rank within Sub-Chapter 4002: #18 of 21 by export value; import-side #12

### Key metrics

- Export CAGR: -42.43% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9126 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +100.00% in FY 2024-25
- Contribution to Sub-Ch. 4002: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40021930

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 | 9.34 | 0.0004% | — | 1.26% | 174.39 | 0.0049% | — | 2.21% | −165.05 | #5060 |
| FY 2019-20 | 4.95 | 0.0002% | −47.00% | 0.65% | 155.14 | 0.0046% | −11.04% | 2.55% | −150.19 | #5865 |
| FY 2020-21 | 1.04 | 0.0000% | −78.99% | 0.13% | 130.14 | 0.0045% | −16.11% | 2.08% | −129.10 | #7635 |
| FY 2021-22 | 1.25 | 0.0000% | +20.19% | 0.11% | 173.86 | 0.0038% | +33.59% | 1.90% | −172.61 | #7790 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −84.80% | 0.02% | 158.55 | 0.0028% | −8.81% | 1.43% | −158.36 | #9322 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −10.53% | 0.02% | 131.01 | 0.0023% | −17.37% | 1.33% | −130.84 | #9527 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +100.00% | 0.02% | 113.70 | 0.0019% | −13.21% | 0.97% | −113.36 | #9126 |

- CAGR (7-year): exports -42.43%/yr, imports -6.88%/yr (consistently Deficit)

## Key trade insights: HSN Code 40021930 export-import analysis

### Export decline: -42.43% CAGR over 7 years

India's exports under HSN Code 40021930 have declined at a compound annual rate of -42.43% over 7 fiscal years, falling from ₹9.34 Crore in FY 2018-19 to ₹0.34 Crore in FY 2024-25.

### HSN Code 40021930 ranked #9126 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40021930 ranks #9126 out of 12657 HSN codes by total export value. Within Sub-Chapter 4002, it ranks #18 of 21. By trade surplus, it ranks #10892 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 40021930 exports

The strongest single-year export movement for HSN Code 40021930 was recorded in FY 2024-25, when exports surged by 100.00% over the prior year.

### India records a trade deficit of ₹113.36 Crore in HSN Code 40021930 goods

In FY 2024-25, India's imports of ₹113.70 Cr exceeded exports of ₹0.34 Cr, resulting in a trade deficit of ₹113.36 Crore — ranking #10892 of 12657 by surplus magnitude.

### Import growth of -6.88% CAGR signals stable import dependency for Styrene Butadiene Styrene Oil Bound Copolymer

India's imports under HSN Code 40021930 have grown at -6.88% CAGR, reaching ₹113.70 Crore in FY 2024-25.

### HSN Code 40021930 contributes 0.02% of Sub-Chapter 4002 exports — ranked #18

Among the 21 HSN codes under Sub-Chapter 4002, HSN Code 40021930 ranks #18 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.97% share (rank #12).

## 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 |
| #18 | HSN Code 40021930: Styrene Butadiene Styrene Oil Bound Copolymer (this hsn code) | < ₹1 Crore |