--- title: "HSN Code for Acrylonitrile-butadiene rubber: Latex | HSN 40025100 GST Rate" description: "Find HSN and GST Rates for 40025100 related to Acrylonitrile-butadiene rubber: Latex with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40025100/" --- # HSN Code 40025100: Acrylonitrile-butadiene rubber: Latex - [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 | | --- | --- | --- | --- | --- | | Acrylonitrile-butadiene rubber (NBR) : Latex | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40025100 ? It includes Acrylonitrile-butadiene rubber: Latex ### Do e‑way bill and e‑invoice apply for Acrylonitrile-butadiene rubber: Latex? 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. ### Can we claim ITC on inputs used to trade Acrylonitrile-butadiene rubber: Latex? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Acrylonitrile-butadiene rubber: Latex? Under HSN 40025100, Acrylonitrile-butadiene rubber: Latex attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Acrylonitrile-butadiene rubber: Latex? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Acrylonitrile-butadiene rubber: Latex is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Acrylonitrile-butadiene rubber: Latex; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Acrylonitrile-butadiene rubber: Latex? 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. ## India's trade performance: HSN Code 40025100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹175 Cr (+109.35% YoY) — 0.0048% of India's total exports - Imports: ₹45 Cr (+90.72% YoY) — 0.0007% of India's total imports - Trade balance: ₹130 Cr (Surplus); surplus rank #1424 of 12657 HSN codes - Share of Sub-Chapter 4002: 12.65% of its exports; import side 0.38% - Rank within Sub-Chapter 4002: #3 of 21 by export value; import-side #14 ### Key metrics - Export CAGR: 156.78% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1982 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +5,475.41% in FY 2020-21 - Contribution to Sub-Ch. 4002: 12.65% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40025100 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 | < ₹1 Crore | 0.0000% | — | 0.08% | 5.38 | 0.0002% | — | 0.07% | −4.77 | #8028 | | FY 2019-20 | < ₹1 Crore | 0.0000% | 0.00% | 0.08% | 4.36 | 0.0001% | −18.96% | 0.07% | −3.75 | #8043 | | FY 2020-21 | 34.01 | 0.0016% | +5,475.41% | 4.14% | 12.48 | 0.0004% | +186.24% | 0.20% | +21.53 | #3480 | | FY 2021-22 | 64.64 | 0.0021% | +90.06% | 5.66% | 23.95 | 0.0005% | +91.91% | 0.26% | +40.69 | #2996 | | FY 2022-23 | 49.47 | 0.0014% | −23.47% | 5.13% | 18.04 | 0.0003% | −24.68% | 0.16% | +31.43 | #3488 | | FY 2023-24 | 83.52 | 0.0023% | +68.83% | 7.61% | 23.59 | 0.0004% | +30.77% | 0.24% | +59.93 | #2819 | | FY 2024-25 | 174.85 | 0.0048% | +109.35% | 12.65% | 44.99 | 0.0007% | +90.72% | 0.38% | +129.86 | #1982 | - CAGR (7-year): exports 156.78%/yr, imports 42.47%/yr (consistently Surplus) ## Key trade insights: HSN Code 40025100 export-import analysis ### Consistent export growth: 156.78% CAGR over 7 years India's exports under HSN Code 40025100 have grown at a compound annual rate of 156.78% over 7 fiscal years, rising from ₹0.61 Crore in FY 2018-19 to ₹174.85 Crore in FY 2024-25. ### HSN Code 40025100 ranked #1982 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40025100 ranks #1982 out of 12657 HSN codes by total export value. Within Sub-Chapter 4002, it ranks #3 of 21. By trade surplus, it ranks #1424 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 40025100 exports The strongest single-year export movement for HSN Code 40025100 was recorded in FY 2020-21, when exports surged by 5,475.41% over the prior year. ### India maintains a trade surplus of ₹129.86 Crore in HSN Code 40025100 goods In FY 2024-25, India's exports of ₹174.85 Cr exceeded imports of ₹44.99 Cr, resulting in a trade surplus of ₹129.86 Crore — ranking #1424 of 12657 by surplus magnitude. ### Import growth of 42.47% CAGR signals rising demand for Acrylonitrile-butadiene rubber: Latex India's imports under HSN Code 40025100 have grown at 42.47% CAGR, reaching ₹44.99 Crore in FY 2024-25. ### HSN Code 40025100 contributes 12.65% of Sub-Chapter 4002 exports — ranked #3 Among the 21 HSN codes under Sub-Chapter 4002, HSN Code 40025100 ranks #3 by export value — accounting for 12.65% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.38% share (rank #14). ## 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 (this hsn code) | ₹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 |