--- title: "HSN Code for Rubber contraceptives, male (condoms) | HSN 40141010 GST Rate" description: "Find HSN and GST Rates for 40141010 related to Rubber contraceptives, male (condoms) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40141010/" --- # HSN Code 40141010: Rubber contraceptives, male (condoms) - [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 4014: Pharmaceutical rubber articles](https://busy.in/hsn/sub-chapter-4014/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Sheath contraceptives : Rubber contraceptives, male (condoms) | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 40141010 ? It includes Rubber contraceptives, male (condoms) ### Can we claim ITC on inputs used to trade Rubber contraceptives, male (condoms)? 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 Rubber contraceptives, male (condoms) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rubber contraceptives, male (condoms); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Rubber contraceptives, male (condoms)? 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 Rubber contraceptives, male (condoms)? Under HSN 40141010, Rubber contraceptives, male (condoms) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Rubber contraceptives, male (condoms)? 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. ## India's trade performance: HSN Code 40141010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹510 Cr (−26.48% YoY) — 0.0139% of India's total exports - Imports: ₹32 Cr (+33.90% YoY) — 0.0005% of India's total imports - Trade balance: ₹478 Cr (Surplus); surplus rank #661 of 12657 HSN codes - Share of Sub-Chapter 4014: 86.03% of its exports; import side 19.73% - Rank within Sub-Chapter 4014: #1 of 6 by export value; import-side #2 ### Key metrics - Export CAGR: 8.37% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #998 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +32.43% in FY 2022-23 - Contribution to Sub-Ch. 4014: 86.03% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40141010 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. 4014 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4014 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 315.05 | 0.0138% | — | 83.39% | 1.50 | 0.0000% | — | 1.02% | +313.55 | #951 | | FY 2019-20 | 354.56 | 0.0161% | +12.54% | 73.22% | 3.07 | 0.0001% | +104.67% | 2.26% | +351.49 | #867 | | FY 2020-21 | 367.78 | 0.0171% | +3.73% | 79.77% | 5.54 | 0.0002% | +80.46% | 3.84% | +362.24 | #870 | | FY 2021-22 | 434.45 | 0.0138% | +18.13% | 85.72% | 7.81 | 0.0002% | +40.97% | 5.47% | +426.64 | #963 | | FY 2022-23 | 575.36 | 0.0159% | +32.43% | 88.54% | 14.04 | 0.0002% | +79.77% | 9.84% | +561.32 | #830 | | FY 2023-24 | 694.09 | 0.0192% | +20.64% | 89.26% | 23.95 | 0.0004% | +70.58% | 9.19% | +670.14 | #714 | | FY 2024-25 | 510.31 | 0.0139% | −26.48% | 86.03% | 32.07 | 0.0005% | +33.90% | 19.73% | +478.24 | #998 | - CAGR (7-year): exports 8.37%/yr, imports 66.60%/yr (consistently Surplus) ## Key trade insights: HSN Code 40141010 export-import analysis ### Consistent export growth: 8.37% CAGR over 7 years India's exports under HSN Code 40141010 have grown at a compound annual rate of 8.37% over 7 fiscal years, rising from ₹315.05 Crore in FY 2018-19 to ₹510.31 Crore in FY 2024-25. ### HSN Code 40141010 ranked #998 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40141010 ranks #998 out of 12657 HSN codes by total export value. Within Sub-Chapter 4014, it ranks #1 of 6. By trade surplus, it ranks #661 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 40141010 exports The strongest single-year export movement for HSN Code 40141010 was recorded in FY 2022-23, when exports surged by 32.43% over the prior year. ### India maintains a trade surplus of ₹478.24 Crore in HSN Code 40141010 goods In FY 2024-25, India's exports of ₹510.31 Cr exceeded imports of ₹32.07 Cr, resulting in a trade surplus of ₹478.24 Crore — ranking #661 of 12657 by surplus magnitude. ### Import growth of 66.60% CAGR signals rising demand for Rubber contraceptives, male (condoms) India's imports under HSN Code 40141010 have grown at 66.60% CAGR, reaching ₹32.07 Crore in FY 2024-25. ### HSN Code 40141010 contributes 86.03% of Sub-Chapter 4014 exports — ranked #1 Among the 6 HSN codes under Sub-Chapter 4014, HSN Code 40141010 ranks #1 by export value — accounting for 86.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 19.73% share (rank #2). ## Related HSN Codes in Sub-Chapter 4014 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 40141010: Rubber contraceptives, male (condoms) (this hsn code) | ₹510 Cr | | #2 | [HSN Code 40141020: Female Rubber Contraceptives (Diaphragms)](https://busy.in/hsn/hsn-40141020/) | ₹44 Cr | | #3 | [HSN Code 40149090: Other Vulcanised Rubber Hygienic/Pharma Articles](https://busy.in/hsn/hsn-40149090/) | ₹26 Cr | | #4 | [HSN Code 40149030: Other \| Feeding Bottle Nipples](https://busy.in/hsn/hsn-40149030/) | ₹10 Cr | | #5 | [HSN Code 40149010: Other \| Hot Water Bottles](https://busy.in/hsn/hsn-40149010/) | ₹3 Cr | | #6 | [HSN Code 40149020: Other \| Ice Bags](https://busy.in/hsn/hsn-40149020/) | < ₹1 Crore |