---
title: "HSN Code for Surgical Rubber Gloves | HSN 40119900 GST Rate"
description: "Find HSN and GST Rates for 40119900 related to Surgical Rubber Gloves with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40119900/"
---

# HSN Code 40119900: Surgical Rubber Gloves

- [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 4011: Pneumatic rubber tyres](https://busy.in/hsn/sub-chapter-4011/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| New pneumatic tyres, of rubber - other : other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 40119900 ?

It includes Other Fuel Wood

### Can we claim ITC on inputs used to trade Surgical Rubber Gloves?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Surgical Rubber Gloves is sold with other items?

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

### Does packaging or labelling change the GST for Surgical Rubber Gloves?

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.

### Do e‑way bill and e‑invoice apply for Surgical Rubber Gloves?

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 Surgical Rubber Gloves?

Under HSN 40119900, Surgical Rubber Gloves attracts Varies when sold in taxable form. Describe the exact form on the invoice.