--- title: "HSN Code for Ethylene-propylene diene rubber (EPDM) | HSN 40027000 GST Rate" description: "Find HSN and GST Rates for 40027000 related to Ethylene-propylene diene rubber (EPDM) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40027000/" --- # HSN Code 40027000: Ethylene-propylene diene rubber (EPDM) - [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 | | --- | --- | --- | --- | --- | | Ethylene-propylene-non-conjugated diene rubber (EPDM) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40027000 ? It includes Ethylene-propylene diene rubber (EPDM) ### Do e‑way bill and e‑invoice apply for Ethylene-propylene diene rubber (EPDM)? 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 Ethylene-propylene diene rubber (EPDM)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Ethylene-propylene diene rubber (EPDM)? Under HSN 40027000, Ethylene-propylene diene rubber (EPDM) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Ethylene-propylene diene rubber (EPDM) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Ethylene-propylene diene rubber (EPDM); Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Ethylene-propylene diene rubber (EPDM)? 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 Ethylene-propylene diene rubber (EPDM)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 40027000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹39 Cr (+67.92% YoY) — 0.0011% of India's total exports - Imports: ₹1,312 Cr (+8.32% YoY) — 0.0216% of India's total imports - Trade balance: −₹1,273 Cr (Deficit); surplus rank #12292 of 12657 HSN codes - Share of Sub-Chapter 4002: 2.81% of its exports; import side 11.14% - Rank within Sub-Chapter 4002: #8 of 21 by export value; import-side #3 ### Key metrics - Export CAGR: -11.25% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3955 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +67.92% in FY 2024-25 - Contribution to Sub-Ch. 4002: 2.81% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40027000 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 | 79.58 | 0.0035% | — | 10.77% | 800.61 | 0.0223% | — | 10.14% | −721.03 | #2268 | | FY 2019-20 | 72.84 | 0.0033% | −8.47% | 9.60% | 594.29 | 0.0178% | −25.77% | 9.78% | −521.45 | #2400 | | FY 2020-21 | 32.75 | 0.0015% | −55.04% | 3.99% | 525.72 | 0.0180% | −11.54% | 8.39% | −492.97 | #3528 | | FY 2021-22 | 34.38 | 0.0011% | +4.98% | 3.01% | 1,016.63 | 0.0222% | +93.38% | 11.11% | −982.25 | #3866 | | FY 2022-23 | 32.23 | 0.0009% | −6.25% | 3.34% | 1,306.56 | 0.0227% | +28.52% | 11.75% | −1,274.33 | #4069 | | FY 2023-24 | 23.16 | 0.0006% | −28.14% | 2.11% | 1,211.52 | 0.0216% | −7.27% | 12.29% | −1,188.36 | #4558 | | FY 2024-25 | 38.89 | 0.0011% | +67.92% | 2.81% | 1,312.33 | 0.0216% | +8.32% | 11.14% | −1,273.44 | #3955 | - CAGR (7-year): exports -11.25%/yr, imports 8.59%/yr (consistently Deficit) ## Key trade insights: HSN Code 40027000 export-import analysis ### Export decline: -11.25% CAGR over 7 years India's exports under HSN Code 40027000 have declined at a compound annual rate of -11.25% over 7 fiscal years, falling from ₹79.58 Crore in FY 2018-19 to ₹38.89 Crore in FY 2024-25. ### HSN Code 40027000 ranked #3955 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40027000 ranks #3955 out of 12657 HSN codes by total export value. Within Sub-Chapter 4002, it ranks #8 of 21. By trade surplus, it ranks #12292 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 40027000 exports The strongest single-year export movement for HSN Code 40027000 was recorded in FY 2024-25, when exports surged by 67.92% over the prior year. ### India records a trade deficit of ₹1,273.44 Crore in HSN Code 40027000 goods In FY 2024-25, India's imports of ₹1,312.33 Cr exceeded exports of ₹38.89 Cr, resulting in a trade deficit of ₹1,273.44 Crore — ranking #12292 of 12657 by surplus magnitude. ### Import growth of 8.59% CAGR signals stable import dependency for Ethylene-propylene diene rubber (EPDM) India's imports under HSN Code 40027000 have grown at 8.59% CAGR, reaching ₹1,312.33 Crore in FY 2024-25. ### HSN Code 40027000 contributes 2.81% of Sub-Chapter 4002 exports — ranked #8 Among the 21 HSN codes under Sub-Chapter 4002, HSN Code 40027000 ranks #8 by export value — accounting for 2.81% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.14% share (rank #3). ## 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) (this hsn code) | ₹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 |