---
title: "HSN Code for Rubber Waste/Scrap Powders & Granules | HSN 40040000 GST Rate"
description: "Find HSN and GST Rates for 40040000 related to Rubber Waste/Scrap Powders & Granules with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40040000/"
---

# HSN Code 40040000: Rubber Waste/Scrap Powders & Granules

- [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 4004: Waste, Rubber Scrap, Powders, Granules](https://busy.in/hsn/sub-chapter-4004/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom (Waste, parings or scrap of rubber ) | 2.5% | 2.5% | 5% | 0% |
| Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom(Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)) | 2.5% | 2.5% | 5% | 0% |
| Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 40040000 ?

It includes Rubber Waste/Scrap Powders & Granules

### How should mixed supplies be billed when Rubber Waste/Scrap Powders & Granules is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rubber Waste/Scrap Powders & Granules; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Rubber Waste/Scrap Powders & Granules?

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 Rubber Waste/Scrap Powders & Granules?

Under HSN 40040000, Rubber Waste/Scrap Powders & Granules attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Rubber Waste/Scrap Powders & Granules?

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 Rubber Waste/Scrap Powders & Granules?

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 40040000 (FY 2024-25)

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

- Exports: ₹31 Cr (+51.56% YoY) — 0.0008% of India's total exports
- Imports: ₹1,799 Cr (+40.70% YoY) — 0.0296% of India's total imports
- Trade balance: −₹1,768 Cr (Deficit); surplus rank #12393 of 12657 HSN codes
- Share of Sub-Chapter 4004: 100.00% of its exports; import side 100.00%
- Rank within Sub-Chapter 4004: #1 of 1 by export value; import-side #1

### Key metrics

- Export CAGR: 27.12% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4305 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +156.13% in FY 2021-22
- Contribution to Sub-Ch. 4004: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40040000

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. 4004 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4004 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 7.23 | 0.0003% | — | 100.00% | 299.41 | 0.0084% | — | 100.00% | −292.18 | #5402 |
| FY 2019-20 | 13.99 | 0.0006% | +93.50% | 100.00% | 255.53 | 0.0076% | −14.66% | 100.00% | −241.54 | #4584 |
| FY 2020-21 | 8.00 | 0.0004% | −42.82% | 100.00% | 106.34 | 0.0036% | −58.38% | 100.00% | −98.34 | #5364 |
| FY 2021-22 | 20.49 | 0.0007% | +156.13% | 100.00% | 339.09 | 0.0074% | +218.87% | 100.00% | −318.60 | #4568 |
| FY 2022-23 | 21.47 | 0.0006% | +4.78% | 100.00% | 984.03 | 0.0171% | +190.20% | 100.00% | −962.56 | #4584 |
| FY 2023-24 | 20.13 | 0.0006% | −6.24% | 100.00% | 1,278.30 | 0.0228% | +29.90% | 100.00% | −1,258.17 | #4770 |
| FY 2024-25 | 30.51 | 0.0008% | +51.56% | 100.00% | 1,798.56 | 0.0296% | +40.70% | 100.00% | −1,768.05 | #4305 |

- CAGR (7-year): exports 27.12%/yr, imports 34.83%/yr (consistently Deficit)

## Key trade insights: HSN Code 40040000 export-import analysis

### Consistent export growth: 27.12% CAGR over 7 years

India's exports under HSN Code 40040000 have grown at a compound annual rate of 27.12% over 7 fiscal years, rising from ₹7.23 Crore in FY 2018-19 to ₹30.51 Crore in FY 2024-25.

### HSN Code 40040000 ranked #4305 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40040000 ranks #4305 out of 12657 HSN codes by total export value. Within Sub-Chapter 4004, it ranks #1 of 1. By trade surplus, it ranks #12393 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 40040000 exports

The strongest single-year export movement for HSN Code 40040000 was recorded in FY 2021-22, when exports surged by 156.13% over the prior year.

### India records a trade deficit of ₹1,768.05 Crore in HSN Code 40040000 goods

In FY 2024-25, India's imports of ₹1,798.56 Cr exceeded exports of ₹30.51 Cr, resulting in a trade deficit of ₹1,768.05 Crore — ranking #12393 of 12657 by surplus magnitude.

### Import growth of 34.83% CAGR signals rising demand for Rubber Waste/Scrap Powders & Granules

India's imports under HSN Code 40040000 have grown at 34.83% CAGR, reaching ₹1,798.56 Crore in FY 2024-25.

### HSN Code 40040000 contributes 100.00% of Sub-Chapter 4004 exports — ranked #1

Among the 1 HSN codes under Sub-Chapter 4004, HSN Code 40040000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 4004

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 40040000: Rubber Waste/Scrap Powders & Granules (this hsn code) | ₹31 Cr |