---
title: "HSN Code for Vulcanized Rubber Sheets and Plates | HSN 40059910 GST Rate"
description: "Find HSN and GST Rates for 40059910 related to Vulcanized Rubber Sheets and Plates with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40059910/"
---

# HSN Code 40059910: Vulcanized Rubber Sheets and Plates

- [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 4005: Tobacco products](https://busy.in/hsn/sub-chapter-4005/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Other : Granules of unvulcanised natural or synthetic rubber, compounded, ready for vulcanisation | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 40059910 ?

It includes Vulcanized Rubber Sheets and Plates

### Any common misclassification issue with Vulcanized Rubber Sheets and Plates?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Vulcanized Rubber Sheets and Plates?

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 Vulcanized Rubber Sheets and Plates?

Under HSN 40059910, Vulcanized Rubber Sheets and Plates attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Vulcanized Rubber Sheets and Plates?

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.

### How should mixed supplies be billed when Vulcanized Rubber Sheets and Plates is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Vulcanized Rubber Sheets and Plates; Nil for exempt items if applicable).

## India's trade performance: HSN Code 40059910 (FY 2024-25)

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

- Exports: ₹4 Cr (+103.80% YoY) — 0.0001% of India's total exports
- Imports: ₹83 Cr (+360.31% YoY) — 0.0014% of India's total imports
- Trade balance: −₹79 Cr (Deficit); surplus rank #10607 of 12657 HSN codes
- Share of Sub-Chapter 4005: 1.00% of its exports; import side 1.99%
- Rank within Sub-Chapter 4005: #5 of 7 by export value; import-side #4

### Key metrics

- Export CAGR: 52.34% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6952 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +118.33% in FY 2021-22
- Contribution to Sub-Ch. 4005: 1.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40059910

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. 4005 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4005 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.14% | 5.87 | 0.0002% | — | 0.59% | −5.57 | #8546 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +53.33% | 0.27% | 4.76 | 0.0001% | −18.91% | 0.38% | −4.30 | #8256 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +30.43% | 0.32% | 11.22 | 0.0004% | +135.71% | 0.92% | −10.62 | #8107 |
| FY 2021-22 | 1.31 | 0.0000% | +118.33% | 0.54% | 20.11 | 0.0004% | +79.23% | 1.28% | −18.80 | #7745 |
| FY 2022-23 | 1.53 | 0.0000% | +16.79% | 0.46% | 35.52 | 0.0006% | +76.63% | 1.81% | −33.99 | #7716 |
| FY 2023-24 | 1.84 | 0.0001% | +20.26% | 0.48% | 17.94 | 0.0003% | −49.49% | 0.80% | −16.10 | #7652 |
| FY 2024-25 | 3.75 | 0.0001% | +103.80% | 1.00% | 82.58 | 0.0014% | +360.31% | 1.99% | −78.83 | #6952 |

- CAGR (7-year): exports 52.34%/yr, imports 55.37%/yr (consistently Deficit)

## Key trade insights: HSN Code 40059910 export-import analysis

### Consistent export growth: 52.34% CAGR over 7 years

India's exports under HSN Code 40059910 have grown at a compound annual rate of 52.34% over 7 fiscal years, rising from ₹0.30 Crore in FY 2018-19 to ₹3.75 Crore in FY 2024-25.

### HSN Code 40059910 ranked #6952 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40059910 ranks #6952 out of 12657 HSN codes by total export value. Within Sub-Chapter 4005, it ranks #5 of 7. By trade surplus, it ranks #10607 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 40059910 exports

The strongest single-year export movement for HSN Code 40059910 was recorded in FY 2021-22, when exports surged by 118.33% over the prior year.

### India records a trade deficit of ₹78.83 Crore in HSN Code 40059910 goods

In FY 2024-25, India's imports of ₹82.58 Cr exceeded exports of ₹3.75 Cr, resulting in a trade deficit of ₹78.83 Crore — ranking #10607 of 12657 by surplus magnitude.

### Import growth of 55.37% CAGR signals rising demand for Vulcanized Rubber Sheets and Plates

India's imports under HSN Code 40059910 have grown at 55.37% CAGR, reaching ₹82.58 Crore in FY 2024-25.

### HSN Code 40059910 contributes 1.00% of Sub-Chapter 4005 exports — ranked #5

Among the 7 HSN codes under Sub-Chapter 4005, HSN Code 40059910 ranks #5 by export value — accounting for 1.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.99% share (rank #4).

## Related HSN Codes in Sub-Chapter 4005

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 40059990: Other Compounded Rubber, Unvulcanised](https://busy.in/hsn/hsn-40059990/) | ₹166 Cr |
| #2 | [HSN Code 40059190: Other \| Plates, Sheets And Strip\| Other](https://busy.in/hsn/hsn-40059190/) | ₹84 Cr |
| #3 | [HSN Code 40051000: Compounded with carbon black/silica](https://busy.in/hsn/hsn-40051000/) | ₹80 Cr |
| #4 | [HSN Code 40052090: Solutions; dispersions other than those of sub-heading 4005 10 : Other](https://busy.in/hsn/hsn-40052090/) | ₹37 Cr |
| #5 | HSN Code 40059910: Vulcanized Rubber Sheets and Plates (this hsn code) | ₹4 Cr |
| #6 | [HSN Code 40059110: Hospital sheeting](https://busy.in/hsn/hsn-40059110/) | ₹2 Cr |
| #7 | [HSN Code 40052010: Can Sealing Compound](https://busy.in/hsn/hsn-40052010/) | ₹1 Cr |