What products are classified under HSN 40021990 ?
It includes Other SBR
HSN Code 40021990 represents Other SBR under GST classification. This code helps businesses identify Other SBR correctly for billing, taxation, and trade. With HSN Code 40021990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other SBR.
HSN Code 40021990 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 | 4002 | Synthetic rubber and factice derived form oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip | Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR) : Other : Other | 9% | 9% | 18% | 0% |
Description of goods
Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR) : Other : Other
Chapter
40 – Rubber and articles thereof
Sub Chapter
4002 – Synthetic rubber and factice derived form oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip
Other SBR does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR) : Latex | |
| Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR) : Other : Oil extended styrene butadiene rubber | |
| Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR) : Other : Styrene butadiene rubber with styrene content exceeding 50% | |
| Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR) : Other : Styrene butadiene styrene oil bound copolymer | |
| Butadiene rubber (BR) | |
| Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR) : Isobutene-isoprene (butyl) rubber (IIR) | |
| Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR) : Other | |
| Chlorprene (Chlorobutadiene) rubber (CR) : Latex | |
| Chlorprene (Chlorobutadiene) rubber (CR) : Other | |
| Acrylonitrile-butadiene rubber (NBR) : Latex | |
| Acrylonitrile-butadiene rubber (NBR) : Other | |
| Isoprene rubber (IR) | |
| Ethylene-propylene-non-conjugated diene rubber (EPDM) | |
| Mixtures of any product of heading 40 01 with any product of this heading : Latex | |
| Mixtures of any product of heading 40 01 with any product of this heading : Chemically modified form of natural rubber including graft rubber | |
| Mixtures of any product of heading 40 01 with any product of this heading : Other | |
| Other : Latex | |
| Other : Other : Factice (rubber substitute derived from oil) | |
| Other : Other : Tread rubber compound, cushion compound, cushion gum and tread gum for resoling or repairing or retreading rubber tyres | |
| Other : Other : Other |
Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR) : Latex
Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR) : Other : Oil extended styrene butadiene rubber
Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR) : Other : Styrene butadiene rubber with styrene content exceeding 50%
Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR) : Other : Styrene butadiene styrene oil bound copolymer
Butadiene rubber (BR)
Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR) : Isobutene-isoprene (butyl) rubber (IIR)
Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR) : Other
Chlorprene (Chlorobutadiene) rubber (CR) : Latex
Chlorprene (Chlorobutadiene) rubber (CR) : Other
Acrylonitrile-butadiene rubber (NBR) : Latex
Acrylonitrile-butadiene rubber (NBR) : Other
Isoprene rubber (IR)
Ethylene-propylene-non-conjugated diene rubber (EPDM)
Mixtures of any product of heading 40 01 with any product of this heading : Latex
Mixtures of any product of heading 40 01 with any product of this heading : Chemically modified form of natural rubber including graft rubber
Mixtures of any product of heading 40 01 with any product of this heading : Other
Other : Latex
Other : Other : Factice (rubber substitute derived from oil)
Other : Other : Tread rubber compound, cushion compound, cushion gum and tread gum for resoling or repairing or retreading rubber tyres
Other : Other : Other
It includes Other SBR
Under HSN 40021990, Other SBR attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other SBR; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.