---
title: "HSN Code for Other SBR | HSN 40021990 GST Rate"
description: "Find HSN and GST Rates for 40021990 related to Other SBR with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40021990/"
---

# HSN Code 40021990: Other SBR

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 40021990 ?

It includes Other SBR

### How much GST applies to Other SBR?

Under HSN 40021990, Other SBR attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Other SBR?

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.

### Do e‑way bill and e‑invoice apply for Other SBR?

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.

### How should mixed supplies be billed when Other SBR is sold with other items?

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).

### Any common misclassification issue with Other SBR?

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 40021990 (FY 2024-25)

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

- Exports: ₹136 Cr (+63.68% YoY) — 0.0037% of India's total exports
- Imports: ₹2,715 Cr (+29.25% YoY) — 0.0447% of India's total imports
- Trade balance: −₹2,579 Cr (Deficit); surplus rank #12465 of 12657 HSN codes
- Share of Sub-Chapter 4002: 9.82% of its exports; import side 23.05%
- Rank within Sub-Chapter 4002: #4 of 21 by export value; import-side #1

### Key metrics

- Export CAGR: -5.40% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2285 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +63.68% in FY 2024-25
- Contribution to Sub-Ch. 4002: 9.82% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40021990

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 | 189.37 | 0.0083% | — | 25.64% | 1,230.27 | 0.0343% | — | 15.58% | −1,040.90 | #1367 |
| FY 2019-20 | 162.28 | 0.0074% | −14.31% | 21.38% | 919.35 | 0.0275% | −25.27% | 15.12% | −757.07 | #1510 |
| FY 2020-21 | 129.43 | 0.0060% | −20.24% | 15.77% | 1,174.55 | 0.0403% | +27.76% | 18.74% | −1,045.12 | #1807 |
| FY 2021-22 | 108.10 | 0.0034% | −16.48% | 9.47% | 1,948.85 | 0.0426% | +65.92% | 21.29% | −1,840.75 | #2313 |
| FY 2022-23 | 95.57 | 0.0026% | −11.59% | 9.91% | 2,286.76 | 0.0398% | +17.34% | 20.56% | −2,191.19 | #2588 |
| FY 2023-24 | 82.93 | 0.0023% | −13.23% | 7.56% | 2,100.79 | 0.0374% | −8.13% | 21.30% | −2,017.86 | #2827 |
| FY 2024-25 | 135.74 | 0.0037% | +63.68% | 9.82% | 2,715.18 | 0.0447% | +29.25% | 23.05% | −2,579.44 | #2285 |

- CAGR (7-year): exports -5.40%/yr, imports 14.10%/yr (consistently Deficit)

## Key trade insights: HSN Code 40021990 export-import analysis

### Export decline: -5.40% CAGR over 7 years

India's exports under HSN Code 40021990 have declined at a compound annual rate of -5.40% over 7 fiscal years, falling from ₹189.37 Crore in FY 2018-19 to ₹135.74 Crore in FY 2024-25.

### HSN Code 40021990 ranked #2285 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40021990 ranks #2285 out of 12657 HSN codes by total export value. Within Sub-Chapter 4002, it ranks #4 of 21. By trade surplus, it ranks #12465 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 40021990 exports

The strongest single-year export movement for HSN Code 40021990 was recorded in FY 2024-25, when exports surged by 63.68% over the prior year.

### India records a trade deficit of ₹2,579.44 Crore in HSN Code 40021990 goods

In FY 2024-25, India's imports of ₹2,715.18 Cr exceeded exports of ₹135.74 Cr, resulting in a trade deficit of ₹2,579.44 Crore — ranking #12465 of 12657 by surplus magnitude.

### Import growth of 14.10% CAGR signals rising demand for Other SBR

India's imports under HSN Code 40021990 have grown at 14.10% CAGR, reaching ₹2,715.18 Crore in FY 2024-25.

### HSN Code 40021990 contributes 9.82% of Sub-Chapter 4002 exports — ranked #4

Among the 21 HSN codes under Sub-Chapter 4002, HSN Code 40021990 ranks #4 by export value — accounting for 9.82% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 23.05% share (rank #1).

## 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 (this hsn code) | ₹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 |