--- title: "HSN Code for Other Vulcanised Rubber Hygienic/Pharma Articles | HSN 40149090 GST Rate" description: "Find HSN and GST Rates for 40149090 related to Other Vulcanised Rubber Hygienic/Pharma Articles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40149090/" --- # HSN Code 40149090: Other Vulcanised Rubber Hygienic/Pharma Articles - [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 | | --- | --- | --- | --- | --- | | Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40149090 ? It includes Other Vulcanised Rubber Hygienic/Pharma Articles ### Does packaging or labelling change the GST for Other Vulcanised Rubber Hygienic/Pharma Articles? 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 Other Vulcanised Rubber Hygienic/Pharma Articles? 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 Other Vulcanised Rubber Hygienic/Pharma Articles? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Other Vulcanised Rubber Hygienic/Pharma Articles? Under HSN 40149090, Other Vulcanised Rubber Hygienic/Pharma Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other Vulcanised Rubber Hygienic/Pharma Articles is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Vulcanised Rubber Hygienic/Pharma Articles; Nil for exempt items if applicable). ## India's trade performance: HSN Code 40149090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹26 Cr (+12.99% YoY) — 0.0007% of India's total exports - Imports: ₹90 Cr (−55.59% YoY) — 0.0015% of India's total imports - Trade balance: −₹64 Cr (Deficit); surplus rank #10441 of 12657 HSN codes - Share of Sub-Chapter 4014: 4.31% of its exports; import side 55.32% - Rank within Sub-Chapter 4014: #3 of 6 by export value; import-side #1 ### Key metrics - Export CAGR: 0.47% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4540 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +13.86% in FY 2021-22 - Contribution to Sub-Ch. 4014: 4.31% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40149090 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 | 24.86 | 0.0011% | — | 6.58% | 127.46 | 0.0036% | — | 87.08% | −102.60 | #3815 | | FY 2019-20 | 27.19 | 0.0012% | +9.37% | 5.61% | 109.89 | 0.0033% | −13.78% | 80.93% | −82.70 | #3726 | | FY 2020-21 | 25.40 | 0.0012% | −6.58% | 5.51% | 117.75 | 0.0040% | +7.15% | 81.61% | −92.35 | #3878 | | FY 2021-22 | 28.92 | 0.0009% | +13.86% | 5.71% | 109.96 | 0.0024% | −6.62% | 77.02% | −81.04 | #4101 | | FY 2022-23 | 28.56 | 0.0008% | −1.24% | 4.40% | 102.43 | 0.0018% | −6.85% | 71.78% | −73.87 | #4236 | | FY 2023-24 | 22.63 | 0.0006% | −20.76% | 2.91% | 202.51 | 0.0036% | +97.71% | 77.69% | −179.88 | #4589 | | FY 2024-25 | 25.57 | 0.0007% | +12.99% | 4.31% | 89.93 | 0.0015% | −55.59% | 55.32% | −64.36 | #4540 | - CAGR (7-year): exports 0.47%/yr, imports -5.65%/yr (consistently Deficit) ## Key trade insights: HSN Code 40149090 export-import analysis ### Consistent export growth: 0.47% CAGR over 7 years India's exports under HSN Code 40149090 have grown at a compound annual rate of 0.47% over 7 fiscal years, rising from ₹24.86 Crore in FY 2018-19 to ₹25.57 Crore in FY 2024-25. ### HSN Code 40149090 ranked #4540 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40149090 ranks #4540 out of 12657 HSN codes by total export value. Within Sub-Chapter 4014, it ranks #3 of 6. By trade surplus, it ranks #10441 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 40149090 exports The strongest single-year export movement for HSN Code 40149090 was recorded in FY 2021-22, when exports surged by 13.86% over the prior year. ### India records a trade deficit of ₹64.36 Crore in HSN Code 40149090 goods In FY 2024-25, India's imports of ₹89.93 Cr exceeded exports of ₹25.57 Cr, resulting in a trade deficit of ₹64.36 Crore — ranking #10441 of 12657 by surplus magnitude. ### Import growth of -5.65% CAGR signals stable import dependency for Other Vulcanised Rubber Hygienic/Pharma Articles India's imports under HSN Code 40149090 have grown at -5.65% CAGR, reaching ₹89.93 Crore in FY 2024-25. ### HSN Code 40149090 contributes 4.31% of Sub-Chapter 4014 exports — ranked #3 Among the 6 HSN codes under Sub-Chapter 4014, HSN Code 40149090 ranks #3 by export value — accounting for 4.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 55.32% share (rank #1). ## 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)](https://busy.in/hsn/hsn-40141010/) | ₹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 (this hsn code) | ₹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 |