--- title: "HSN Code for Rubber Apron | HSN 40159010 GST Rate" description: "Find HSN and GST Rates for 40159010 related to Rubber Apron with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40159010/" --- # HSN Code 40159010: Rubber Apron - [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 4015: Vulcanised Rubber Apparel](https://busy.in/hsn/sub-chapter-4015/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Rubber apron | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40159010 ? It includes Rubber Apron ### Any common misclassification issue with Rubber Apron? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Rubber Apron? 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 Rubber Apron? Under HSN 40159010, Rubber Apron attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Rubber Apron? 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 Apron is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rubber Apron; Nil for exempt items if applicable). ## India's trade performance: HSN Code 40159010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−26.32% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−75.78% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7652 of 12657 HSN codes - Share of Sub-Chapter 4015: 0.05% of its exports; import side 0.07% - Rank within Sub-Chapter 4015: #6 of 8 by export value; import-side #7 ### Key metrics - Export CAGR: -28.86% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9239 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +24.24% in FY 2021-22 - Contribution to Sub-Ch. 4015: 0.05% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40159010 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. 4015 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4015 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2.16 | 0.0001% | — | 0.72% | 2.00 | 0.0001% | — | 0.29% | +0.16 | #6868 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −67.59% | 0.20% | 1.06 | 0.0000% | −47.00% | 0.13% | −0.36 | #7935 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −52.86% | 0.04% | 2.00 | 0.0001% | +88.68% | 0.11% | −1.67 | #8538 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +24.24% | 0.04% | 4.04 | 0.0001% | +102.00% | 0.15% | −3.63 | #8707 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +12.20% | 0.06% | 9.22 | 0.0002% | +128.22% | 0.89% | −8.76 | #8746 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −17.39% | 0.06% | 2.89 | 0.0001% | −68.66% | 0.31% | −2.51 | #9019 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −26.32% | 0.05% | < ₹1 Crore | 0.0000% | −75.78% | 0.07% | −0.42 | #9239 | - CAGR (7-year): exports -28.86%/yr, imports -16.05%/yr (consistently Deficit) ## Key trade insights: HSN Code 40159010 export-import analysis ### Export decline: -28.86% CAGR over 7 years India's exports under HSN Code 40159010 have declined at a compound annual rate of -28.86% over 7 fiscal years, falling from ₹2.16 Crore in FY 2018-19 to ₹0.28 Crore in FY 2024-25. ### HSN Code 40159010 ranked #9239 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40159010 ranks #9239 out of 12657 HSN codes by total export value. Within Sub-Chapter 4015, it ranks #6 of 8. By trade surplus, it ranks #7652 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 40159010 exports The strongest single-year export movement for HSN Code 40159010 was recorded in FY 2021-22, when exports surged by 24.24% over the prior year. ### India records a trade deficit of ₹0.42 Crore in HSN Code 40159010 goods In FY 2024-25, India's imports of ₹0.70 Cr exceeded exports of ₹0.28 Cr, resulting in a trade deficit of ₹0.42 Crore — ranking #7652 of 12657 by surplus magnitude. ### Import growth of -16.05% CAGR signals stable import dependency for Rubber Apron India's imports under HSN Code 40159010 have grown at -16.05% CAGR, reaching ₹0.70 Crore in FY 2024-25. ### HSN Code 40159010 contributes 0.05% of Sub-Chapter 4015 exports — ranked #6 Among the 8 HSN codes under Sub-Chapter 4015, HSN Code 40159010 ranks #6 by export value — accounting for 0.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.07% share (rank #7). ## Related HSN Codes in Sub-Chapter 4015 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 40151200: Medical gloves](https://busy.in/hsn/hsn-40151200/) | ₹477 Cr | | #2 | [HSN Code 40151900: Other gloves](https://busy.in/hsn/hsn-40151900/) | ₹82 Cr | | #3 | [HSN Code 40159030: Other \| Industrial Gloves](https://busy.in/hsn/hsn-40159030/) | ₹14 Cr | | #4 | [HSN Code 40159099: Vulcanised Rubber Apparel and Accessories \| Other](https://busy.in/hsn/hsn-40159099/) | ₹9 Cr | | #5 | [HSN Code 40159020: Other \| Labels](https://busy.in/hsn/hsn-40159020/) | < ₹1 Crore | | #6 | HSN Code 40159010: Rubber Apron (this hsn code) | < ₹1 Crore | | #7 | [HSN Code 40159091: Other \| Other\| Diving Suits](https://busy.in/hsn/hsn-40159091/) | < ₹1 Crore | | — | [HSN Code 40151100: Gaskets](https://busy.in/hsn/hsn-40151100/) | Nil |