--- title: "HSN Code for Acrylonitrile-butadiene rubber: Other | HSN 40025900 GST Rate" description: "Find HSN and GST Rates for 40025900 related to Acrylonitrile-butadiene rubber: Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40025900/" --- # HSN Code 40025900: Acrylonitrile-butadiene rubber: Other - [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) : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40025900 ? It includes Acrylonitrile-butadiene rubber: Other ### Any common misclassification issue with Acrylonitrile-butadiene rubber: Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Acrylonitrile-butadiene rubber: Other? 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. ### Can we claim ITC on inputs used to trade Acrylonitrile-butadiene rubber: Other? 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 Acrylonitrile-butadiene rubber: Other 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: Other; Nil for exempt items if applicable). ### How much GST applies to Acrylonitrile-butadiene rubber: Other? Under HSN 40025900, Acrylonitrile-butadiene rubber: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Acrylonitrile-butadiene rubber: Other? 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. ## India's trade performance: HSN Code 40025900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹25 Cr (+10.01% YoY) — 0.0007% of India's total exports - Imports: ₹870 Cr (−8.52% YoY) — 0.0143% of India's total imports - Trade balance: −₹845 Cr (Deficit); surplus rank #12151 of 12657 HSN codes - Share of Sub-Chapter 4002: 1.83% of its exports; import side 7.39% - Rank within Sub-Chapter 4002: #10 of 21 by export value; import-side #6 ### Key metrics - Export CAGR: 12.37% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4556 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +204.65% in FY 2021-22 - Contribution to Sub-Ch. 4002: 1.83% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40025900 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 | 12.55 | 0.0005% | — | 1.70% | 724.76 | 0.0202% | — | 9.18% | −712.21 | #4722 | | FY 2019-20 | 12.55 | 0.0006% | 0.00% | 1.65% | 597.04 | 0.0178% | −17.62% | 9.82% | −584.49 | #4714 | | FY 2020-21 | 9.25 | 0.0004% | −26.29% | 1.13% | 511.60 | 0.0176% | −14.31% | 8.16% | −502.35 | #5186 | | FY 2021-22 | 28.18 | 0.0009% | +204.65% | 2.47% | 764.11 | 0.0167% | +49.36% | 8.35% | −735.93 | #4118 | | FY 2022-23 | 35.35 | 0.0010% | +25.44% | 3.67% | 1,062.39 | 0.0185% | +39.04% | 9.55% | −1,027.04 | #3939 | | FY 2023-24 | 22.97 | 0.0006% | −35.02% | 2.09% | 951.27 | 0.0169% | −10.46% | 9.65% | −928.30 | #4574 | | FY 2024-25 | 25.27 | 0.0007% | +10.01% | 1.83% | 870.22 | 0.0143% | −8.52% | 7.39% | −844.95 | #4556 | - CAGR (7-year): exports 12.37%/yr, imports 3.10%/yr (consistently Deficit) ## Key trade insights: HSN Code 40025900 export-import analysis ### Consistent export growth: 12.37% CAGR over 7 years India's exports under HSN Code 40025900 have grown at a compound annual rate of 12.37% over 7 fiscal years, rising from ₹12.55 Crore in FY 2018-19 to ₹25.27 Crore in FY 2024-25. ### HSN Code 40025900 ranked #4556 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40025900 ranks #4556 out of 12657 HSN codes by total export value. Within Sub-Chapter 4002, it ranks #10 of 21. By trade surplus, it ranks #12151 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 40025900 exports The strongest single-year export movement for HSN Code 40025900 was recorded in FY 2021-22, when exports surged by 204.65% over the prior year. ### India records a trade deficit of ₹844.95 Crore in HSN Code 40025900 goods In FY 2024-25, India's imports of ₹870.22 Cr exceeded exports of ₹25.27 Cr, resulting in a trade deficit of ₹844.95 Crore — ranking #12151 of 12657 by surplus magnitude. ### Import growth of 3.10% CAGR signals stable import dependency for Acrylonitrile-butadiene rubber: Other India's imports under HSN Code 40025900 have grown at 3.10% CAGR, reaching ₹870.22 Crore in FY 2024-25. ### HSN Code 40025900 contributes 1.83% of Sub-Chapter 4002 exports — ranked #10 Among the 21 HSN codes under Sub-Chapter 4002, HSN Code 40025900 ranks #10 by export value — accounting for 1.83% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.39% share (rank #6). ## 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 (this hsn code) | ₹25 Cr |