--- title: "HSN Code for Non-Cellular Rubber Blocks (Footwear) | HSN 40082920 GST Rate" description: "Find HSN and GST Rates for 40082920 related to Non-Cellular Rubber Blocks (Footwear) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40082920/" --- # HSN Code 40082920: Non-Cellular Rubber Blocks (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 non-cellular rubber: Other : Blocks 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 40082920 ? It includes Non-Cellular Rubber Blocks (Footwear) ### How much GST applies to Non-Cellular Rubber Blocks (Footwear)? Under HSN 40082920, Non-Cellular Rubber Blocks (Footwear) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Non-Cellular Rubber Blocks (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 should mixed supplies be billed when Non-Cellular Rubber Blocks (Footwear) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-Cellular Rubber Blocks (Footwear); Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Non-Cellular Rubber Blocks (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 Non-Cellular Rubber Blocks (Footwear)? 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 40082920 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+1,000.00% YoY) — 0.0000% of India's total exports - Imports: ₹2 Cr (+43.94% YoY) — 0.0000% of India's total imports - Trade balance: −₹2 Cr (Deficit); surplus rank #8114 of 12657 HSN codes - Share of Sub-Chapter 4008: 0.02% of its exports; import side 0.48% - Rank within Sub-Chapter 4008: #12 of 12 by export value; import-side #9 ### Key metrics - National export rank: #9366 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +14,800.00% in FY 2022-23 - Contribution to Sub-Ch. 4008: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40082920 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 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.17% | −0.41 | — | | FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −56.10% | 0.08% | −0.17 | #9870 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +700.00% | 0.01% | < ₹1 Crore | 0.0000% | +77.78% | 0.17% | −0.24 | #9338 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −87.50% | 0.00% | 1.45 | 0.0000% | +353.13% | 0.60% | −1.44 | #10198 | | FY 2022-23 | 1.49 | 0.0000% | +14,800.00% | 0.15% | 1.84 | 0.0000% | +26.90% | 0.50% | −0.35 | #7745 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −98.66% | 0.00% | 1.32 | 0.0000% | −28.26% | 0.42% | −1.30 | #10338 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +1,000.00% | 0.02% | 1.90 | 0.0000% | +43.94% | 0.48% | −1.68 | #9366 | - CAGR (7-year): exports —/yr, imports 29.12%/yr (consistently Deficit) ## Key trade insights: HSN Code 40082920 export-import analysis ### Export snapshot for HSN Code 40082920 India exported ₹0.22 Crore worth of Non-Cellular Rubber Blocks (Footwear) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 40082920 ranked #9366 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40082920 ranks #9366 out of 12657 HSN codes by total export value. Within Sub-Chapter 4008, it ranks #12 of 12. By trade surplus, it ranks #8114 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 40082920 exports The strongest single-year export movement for HSN Code 40082920 was recorded in FY 2022-23, when exports surged by 14,800.00% over the prior year. ### India records a trade deficit of ₹1.68 Crore in HSN Code 40082920 goods In FY 2024-25, India's imports of ₹1.90 Cr exceeded exports of ₹0.22 Cr, resulting in a trade deficit of ₹1.68 Crore — ranking #8114 of 12657 by surplus magnitude. ### Import growth of 29.12% CAGR signals rising demand for Non-Cellular Rubber Blocks (Footwear) India's imports under HSN Code 40082920 have grown at 29.12% CAGR, reaching ₹1.90 Crore in FY 2024-25. ### HSN Code 40082920 contributes 0.02% of Sub-Chapter 4008 exports — ranked #12 Among the 12 HSN codes under Sub-Chapter 4008, HSN Code 40082920 ranks #12 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.48% share (rank #9). ## 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)](https://busy.in/hsn/hsn-40081910/) | < ₹1 Crore | | #12 | HSN Code 40082920: Non-Cellular Rubber Blocks (Footwear) (this hsn code) | < ₹1 Crore |