--- title: "HSN Code for Vulcanised Rubber Apparel and Accessories | Other | HSN 40159099 GST Rate" description: "Find HSN and GST Rates for 40159099 related to Vulcanised Rubber Apparel and Accessories | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40159099/" --- # HSN Code 40159099: Vulcanised Rubber Apparel and Accessories | Other - [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 : Other: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40159099 ? It includes Vulcanised Rubber Apparel and Accessories | Other ### How should mixed supplies be billed when Vulcanised Rubber Apparel and Accessories / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Vulcanised Rubber Apparel and Accessories / Other; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Vulcanised Rubber Apparel and Accessories / Other? 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 Vulcanised Rubber Apparel and Accessories / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Vulcanised Rubber Apparel and Accessories / Other? Under HSN 40159099, Vulcanised Rubber Apparel and Accessories / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Vulcanised Rubber Apparel and Accessories / Other? 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. ## India's trade performance: HSN Code 40159099 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹9 Cr (+5.50% YoY) — 0.0002% of India's total exports - Imports: ₹53 Cr (+22.65% YoY) — 0.0009% of India's total imports - Trade balance: −₹44 Cr (Deficit); surplus rank #10147 of 12657 HSN codes - Share of Sub-Chapter 4015: 1.51% of its exports; import side 4.95% - Rank within Sub-Chapter 4015: #4 of 8 by export value; import-side #4 ### Key metrics - Export CAGR: 14.18% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5943 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +116.02% in FY 2021-22 - Contribution to Sub-Ch. 4015: 1.51% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40159099 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 | 3.98 | 0.0002% | — | 1.32% | 24.18 | 0.0007% | — | 3.53% | −20.20 | #6143 | | FY 2019-20 | 4.78 | 0.0002% | +20.10% | 1.33% | 27.00 | 0.0008% | +11.66% | 3.27% | −22.22 | #5916 | | FY 2020-21 | 9.55 | 0.0004% | +99.79% | 1.16% | 33.76 | 0.0012% | +25.04% | 1.85% | −24.21 | #5145 | | FY 2021-22 | 20.63 | 0.0007% | +116.02% | 2.09% | 29.67 | 0.0006% | −12.11% | 1.09% | −9.04 | #4555 | | FY 2022-23 | 9.02 | 0.0002% | −56.28% | 1.16% | 43.68 | 0.0008% | +47.22% | 4.24% | −34.66 | #5766 | | FY 2023-24 | 8.36 | 0.0002% | −7.32% | 1.38% | 43.14 | 0.0008% | −1.24% | 4.63% | −34.78 | #5952 | | FY 2024-25 | 8.82 | 0.0002% | +5.50% | 1.51% | 52.91 | 0.0009% | +22.65% | 4.95% | −44.09 | #5943 | - CAGR (7-year): exports 14.18%/yr, imports 13.94%/yr (consistently Deficit) ## Key trade insights: HSN Code 40159099 export-import analysis ### Consistent export growth: 14.18% CAGR over 7 years India's exports under HSN Code 40159099 have grown at a compound annual rate of 14.18% over 7 fiscal years, rising from ₹3.98 Crore in FY 2018-19 to ₹8.82 Crore in FY 2024-25. ### HSN Code 40159099 ranked #5943 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40159099 ranks #5943 out of 12657 HSN codes by total export value. Within Sub-Chapter 4015, it ranks #4 of 8. By trade surplus, it ranks #10147 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 40159099 exports The strongest single-year export movement for HSN Code 40159099 was recorded in FY 2021-22, when exports surged by 116.02% over the prior year. ### India records a trade deficit of ₹44.09 Crore in HSN Code 40159099 goods In FY 2024-25, India's imports of ₹52.91 Cr exceeded exports of ₹8.82 Cr, resulting in a trade deficit of ₹44.09 Crore — ranking #10147 of 12657 by surplus magnitude. ### Import growth of 13.94% CAGR signals rising demand for Vulcanised Rubber Apparel and Accessories | Other India's imports under HSN Code 40159099 have grown at 13.94% CAGR, reaching ₹52.91 Crore in FY 2024-25. ### HSN Code 40159099 contributes 1.51% of Sub-Chapter 4015 exports — ranked #4 Among the 8 HSN codes under Sub-Chapter 4015, HSN Code 40159099 ranks #4 by export value — accounting for 1.51% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.95% share (rank #4). ## 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 (this hsn code) | ₹9 Cr | | #5 | [HSN Code 40159020: Other \| Labels](https://busy.in/hsn/hsn-40159020/) | < ₹1 Crore | | #6 | [HSN Code 40159010: Rubber Apron](https://busy.in/hsn/hsn-40159010/) | < ₹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 |