--- title: "HSN Code for Microcellular Rubber Blocks (Non-Latex, for Footwear) | HSN 40081910 GST Rate" description: "Find HSN and GST Rates for 40081910 related to Microcellular Rubber Blocks (Non-Latex, for Footwear) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40081910/" --- # HSN Code 40081910: Microcellular Rubber Blocks (Non-Latex, for Footwear) - [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 4008: Rubber sheets & strips](https://busy.in/hsn/sub-chapter-4008/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of cellular rubber : Other : Blocks of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40081910 ? It includes Microcellular Rubber Blocks (Non-Latex, for Footwear) ### Does packaging or labelling change the GST for Microcellular Rubber Blocks (Non-Latex, for Footwear)? 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 Microcellular Rubber Blocks (Non-Latex, for Footwear)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Microcellular Rubber Blocks (Non-Latex, for Footwear)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Microcellular Rubber Blocks (Non-Latex, for Footwear) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Microcellular Rubber Blocks (Non-Latex, for Footwear); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Microcellular Rubber Blocks (Non-Latex, for Footwear)? 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. ### How much GST applies to Microcellular Rubber Blocks (Non-Latex, for Footwear)? Under HSN 40081910, Microcellular Rubber Blocks (Non-Latex, for Footwear) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 40081910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−19.27% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (+133.33% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5116 of 12657 HSN codes - Share of Sub-Chapter 4008: 0.08% of its exports; import side 0.18% - Rank within Sub-Chapter 4008: #10 of 12 by export value; import-side #11 ### Key metrics - Export CAGR: -18.26% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8363 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +257.78% in FY 2021-22 - Contribution to Sub-Ch. 4008: 0.08% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40081910 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. 4008 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4008 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2.95 | 0.0001% | — | 0.39% | < ₹1 Crore | 0.0000% | — | 0.01% | +2.93 | #6491 | | FY 2019-20 | 1.89 | 0.0001% | −35.93% | 0.26% | < ₹1 Crore | 0.0000% | +750.00% | 0.07% | +1.72 | #6992 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −76.19% | 0.06% | < ₹1 Crore | 0.0000% | −76.47% | 0.02% | +0.41 | #8314 | | FY 2021-22 | 1.61 | 0.0001% | +257.78% | 0.16% | < ₹1 Crore | 0.0000% | +450.00% | 0.09% | +1.39 | #7555 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −38.51% | 0.10% | < ₹1 Crore | 0.0000% | +95.45% | 0.12% | +0.56 | #8104 | | FY 2023-24 | 1.09 | 0.0000% | +10.10% | 0.11% | < ₹1 Crore | 0.0000% | −30.23% | 0.10% | +0.79 | #8173 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −19.27% | 0.08% | < ₹1 Crore | 0.0000% | +133.33% | 0.18% | +0.18 | #8363 | - CAGR (7-year): exports -18.26%/yr, imports 80.86%/yr (consistently Surplus) ## Key trade insights: HSN Code 40081910 export-import analysis ### Export decline: -18.26% CAGR over 7 years India's exports under HSN Code 40081910 have declined at a compound annual rate of -18.26% over 7 fiscal years, falling from ₹2.95 Crore in FY 2018-19 to ₹0.88 Crore in FY 2024-25. ### HSN Code 40081910 ranked #8363 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40081910 ranks #8363 out of 12657 HSN codes by total export value. Within Sub-Chapter 4008, it ranks #10 of 12. By trade surplus, it ranks #5116 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 40081910 exports The strongest single-year export movement for HSN Code 40081910 was recorded in FY 2021-22, when exports surged by 257.78% over the prior year. ### India maintains a trade surplus of ₹0.18 Crore in HSN Code 40081910 goods In FY 2024-25, India's exports of ₹0.88 Cr exceeded imports of ₹0.70 Cr, resulting in a trade surplus of ₹0.18 Crore — ranking #5116 of 12657 by surplus magnitude. ### Import growth of 80.86% CAGR signals rising demand for Microcellular Rubber Blocks (Non-Latex, for Footwear) India's imports under HSN Code 40081910 have grown at 80.86% CAGR, reaching ₹0.70 Crore in FY 2024-25. ### HSN Code 40081910 contributes 0.08% of Sub-Chapter 4008 exports — ranked #10 Among the 12 HSN codes under Sub-Chapter 4008, HSN Code 40081910 ranks #10 by export value — accounting for 0.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.18% share (rank #11). ## Related HSN Codes in Sub-Chapter 4008 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 40082190: Non-cellular rubber sheets, other](https://busy.in/hsn/hsn-40082190/) | ₹776 Cr | | #2 | [HSN Code 40082120: Gaskets of Vulcanized Rubber](https://busy.in/hsn/hsn-40082120/) | ₹160 Cr | | #3 | [HSN Code 40081110: Micro-Cellular Rubber: Plates, Sheets & Strips](https://busy.in/hsn/hsn-40081110/) | ₹63 Cr | | #4 | [HSN Code 40082990: Of Non-Cellular Rubber\| Other \| Other](https://busy.in/hsn/hsn-40082990/) | ₹50 Cr | | #5 | [HSN Code 40082940: Non-Cellular Rubber Tread/Packing Strips (Tyre Repair)](https://busy.in/hsn/hsn-40082940/) | ₹33 Cr | | #6 | [HSN Code 40081190: Cellular rubber: Plates, sheets, strips](https://busy.in/hsn/hsn-40081190/) | ₹22 Cr | | #7 | [HSN Code 40081990: Of Cellular Rubber \| Other](https://busy.in/hsn/hsn-40081990/) | ₹16 Cr | | #8 | [HSN Code 40082910: Made Up Nylon Fishing Nets](https://busy.in/hsn/hsn-40082910/) | ₹2 Cr | | #9 | [HSN Code 40082110: Non-Cellular Rubber Sheets/Strips (Footwear)](https://busy.in/hsn/hsn-40082110/) | ₹1 Cr | | #10 | HSN Code 40081910: Microcellular Rubber Blocks (Non-Latex, for Footwear) (this hsn code) | < ₹1 Crore |