--- title: "HSN Code for Other Compounded Rubber, Unvulcanised | HSN 40059990 GST Rate" description: "Find HSN and GST Rates for 40059990 related to Other Compounded Rubber, Unvulcanised with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40059990/" --- # HSN Code 40059990: Other Compounded Rubber, Unvulcanised - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40059990 ? It includes Other Compounded Rubber, Unvulcanised ### Can we claim ITC on inputs used to trade Other Compounded Rubber, Unvulcanised? 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 Other Compounded Rubber, Unvulcanised? Under HSN 40059990, Other Compounded Rubber, Unvulcanised attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other Compounded Rubber, Unvulcanised is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Compounded Rubber, Unvulcanised; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other Compounded Rubber, Unvulcanised? 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. ### Any common misclassification issue with Other Compounded Rubber, Unvulcanised? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Other Compounded Rubber, Unvulcanised? 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 40059990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹166 Cr (+75.10% YoY) — 0.0045% of India's total exports - Imports: ₹159 Cr (+23.38% YoY) — 0.0026% of India's total imports - Trade balance: ₹7 Cr (Surplus); surplus rank #3497 of 12657 HSN codes - Share of Sub-Chapter 4005: 44.45% of its exports; import side 3.83% - Rank within Sub-Chapter 4005: #1 of 7 by export value; import-side #3 ### Key metrics - Export CAGR: 42.19% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2044 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +91.66% in FY 2021-22 - Contribution to Sub-Ch. 4005: 44.45% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40059990 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 | 20.14 | 0.0009% | — | 9.34% | 117.02 | 0.0033% | — | 11.80% | −96.88 | #4096 | | FY 2019-20 | 14.40 | 0.0007% | −28.50% | 8.34% | 112.96 | 0.0034% | −3.47% | 8.97% | −98.56 | #4547 | | FY 2020-21 | 21.22 | 0.0010% | +47.36% | 11.19% | 94.62 | 0.0032% | −16.24% | 7.74% | −73.40 | #4110 | | FY 2021-22 | 40.67 | 0.0013% | +91.66% | 16.68% | 119.49 | 0.0026% | +26.28% | 7.61% | −78.82 | #3652 | | FY 2022-23 | 60.94 | 0.0017% | +49.84% | 18.20% | 162.72 | 0.0028% | +36.18% | 8.28% | −101.78 | #3210 | | FY 2023-24 | 95.05 | 0.0026% | +55.97% | 24.56% | 128.82 | 0.0023% | −20.83% | 5.72% | −33.77 | #2649 | | FY 2024-25 | 166.43 | 0.0045% | +75.10% | 44.45% | 158.94 | 0.0026% | +23.38% | 3.83% | +7.49 | #2044 | - CAGR (7-year): exports 42.19%/yr, imports 5.24%/yr (consistently Surplus) ## Key trade insights: HSN Code 40059990 export-import analysis ### Consistent export growth: 42.19% CAGR over 7 years India's exports under HSN Code 40059990 have grown at a compound annual rate of 42.19% over 7 fiscal years, rising from ₹20.14 Crore in FY 2018-19 to ₹166.43 Crore in FY 2024-25. ### HSN Code 40059990 ranked #2044 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40059990 ranks #2044 out of 12657 HSN codes by total export value. Within Sub-Chapter 4005, it ranks #1 of 7. By trade surplus, it ranks #3497 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 40059990 exports The strongest single-year export movement for HSN Code 40059990 was recorded in FY 2021-22, when exports surged by 91.66% over the prior year. ### India maintains a trade surplus of ₹7.49 Crore in HSN Code 40059990 goods In FY 2024-25, India's exports of ₹166.43 Cr exceeded imports of ₹158.94 Cr, resulting in a trade surplus of ₹7.49 Crore — ranking #3497 of 12657 by surplus magnitude. ### Import growth of 5.24% CAGR signals stable import dependency for Other Compounded Rubber, Unvulcanised India's imports under HSN Code 40059990 have grown at 5.24% CAGR, reaching ₹158.94 Crore in FY 2024-25. ### HSN Code 40059990 contributes 44.45% of Sub-Chapter 4005 exports — ranked #1 Among the 7 HSN codes under Sub-Chapter 4005, HSN Code 40059990 ranks #1 by export value — accounting for 44.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.83% share (rank #3). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-40059910/) | ₹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 |