--- title: "HSN Code for Of non-cellular rubber: Other : Latex foam sponge | HSN 40082930 GST Rate" description: "Find HSN and GST Rates for 40082930 related to Of non-cellular rubber: Other : Latex foam sponge with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40082930/" --- # HSN Code 40082930: Of non-cellular rubber: Other : Latex foam sponge - [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 : Latex foam sponge | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40082930 ? It includes Of non-cellular rubber: Other : Latex foam sponge ### Do e‑way bill and e‑invoice apply for Of non-cellular rubber: Other : Latex foam sponge? 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. ### Does packaging or labelling change the GST for Of non-cellular rubber: Other : Latex foam sponge? 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 much GST applies to Of non-cellular rubber: Other : Latex foam sponge? Under HSN 40082930, Of non-cellular rubber: Other : Latex foam sponge attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Of non-cellular rubber: Other : Latex foam sponge is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of non-cellular rubber: Other : Latex foam sponge; Nil for exempt items if applicable). ### Any common misclassification issue with Of non-cellular rubber: Other : Latex foam sponge? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 40082930 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−47.44% YoY) — 0.0000% of India's total exports - Imports: ₹11 Cr (−10.31% YoY) — 0.0002% of India's total imports - Trade balance: −₹10 Cr (Deficit); surplus rank #9095 of 12657 HSN codes - Share of Sub-Chapter 4008: 0.07% of its exports; import side 2.79% - Rank within Sub-Chapter 4008: #11 of 12 by export value; import-side #7 ### Key metrics - Export CAGR: -28.81% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8412 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +55.40% in FY 2020-21 - Contribution to Sub-Ch. 4008: 0.07% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40082930 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 | 6.30 | 0.0003% | — | 0.83% | 9.95 | 0.0003% | — | 4.11% | −3.65 | #5571 | | FY 2019-20 | 4.26 | 0.0002% | −32.38% | 0.58% | 8.15 | 0.0002% | −18.09% | 3.51% | −3.89 | #6055 | | FY 2020-21 | 6.62 | 0.0003% | +55.40% | 0.87% | 6.45 | 0.0002% | −20.86% | 3.33% | +0.17 | #5592 | | FY 2021-22 | 4.07 | 0.0001% | −38.52% | 0.39% | 12.56 | 0.0003% | +94.73% | 5.16% | −8.49 | #6602 | | FY 2022-23 | 2.92 | 0.0001% | −28.26% | 0.30% | 9.84 | 0.0002% | −21.66% | 2.65% | −6.92 | #7031 | | FY 2023-24 | 1.56 | 0.0000% | −46.58% | 0.16% | 12.32 | 0.0002% | +25.20% | 3.94% | −10.76 | #7825 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −47.44% | 0.07% | 11.05 | 0.0002% | −10.31% | 2.79% | −10.23 | #8412 | - CAGR (7-year): exports -28.81%/yr, imports 1.76%/yr (consistently Deficit) ## Key trade insights: HSN Code 40082930 export-import analysis ### Export decline: -28.81% CAGR over 7 years India's exports under HSN Code 40082930 have declined at a compound annual rate of -28.81% over 7 fiscal years, falling from ₹6.30 Crore in FY 2018-19 to ₹0.82 Crore in FY 2024-25. ### HSN Code 40082930 ranked #8412 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40082930 ranks #8412 out of 12657 HSN codes by total export value. Within Sub-Chapter 4008, it ranks #11 of 12. By trade surplus, it ranks #9095 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 40082930 exports The strongest single-year export movement for HSN Code 40082930 was recorded in FY 2020-21, when exports surged by 55.40% over the prior year. ### India records a trade deficit of ₹10.23 Crore in HSN Code 40082930 goods In FY 2024-25, India's imports of ₹11.05 Cr exceeded exports of ₹0.82 Cr, resulting in a trade deficit of ₹10.23 Crore — ranking #9095 of 12657 by surplus magnitude. ### Import growth of 1.76% CAGR signals stable import dependency for Of non-cellular rubber: Other : Latex foam sponge India's imports under HSN Code 40082930 have grown at 1.76% CAGR, reaching ₹11.05 Crore in FY 2024-25. ### HSN Code 40082930 contributes 0.07% of Sub-Chapter 4008 exports — ranked #11 Among the 12 HSN codes under Sub-Chapter 4008, HSN Code 40082930 ranks #11 by export value — accounting for 0.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.79% share (rank #7). ## 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 | | #11 | HSN Code 40082930: Of non-cellular rubber: Other : Latex foam sponge (this hsn code) | < ₹1 Crore |