---
title: "4004 HSN Code | HSN Code for Waste, Rubber Scrap, Powders, Granules in India"
description: "Know more about 4004 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4004 covering Waste, Rubber Scrap, Powders, Granules."
canonical: "https://busy.in/hsn/sub-chapter-4004/"
---

# HSN Sub-chapter 4004: Waste, Rubber Scrap, Powders, Granules

Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom

Part of [Chapter 40: Rubber and Articles Thereof](https://busy.in/hsn/chapter-40/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 40040000 | [Rubber Waste/Scrap Powders & Granules](https://busy.in/hsn/hsn-40040000/) |

## Frequently asked questions

### What products are classified under HSN 4004

It includes Waste, Rubber Scrap, Powders, Granules

### Does packaging or branding change how GST applies to Waste, Rubber Scrap, Powders, Granules?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Waste, Rubber Scrap, Powders, Granules is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### How do I bill a kit or combo that includes Waste, Rubber Scrap, Powders, Granules?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Is the composition scheme suitable if I mainly trade Waste, Rubber Scrap, Powders, Granules?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### Any import/export nuance for Waste, Rubber Scrap, Powders, Granules?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### What are the e‑way bill and e‑invoice points while moving Waste, Rubber Scrap, Powders, Granules?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### Do spares or accessories of Waste, Rubber Scrap, Powders, Granules follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

## India's trade performance: HSN Sub-Chapter 4004 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹31 Cr (+51.56% YoY) — 0.0008% of India's total exports
- Imports: ₹1,799 Cr (+40.70% YoY) — 0.0295% of India's total imports
- Trade balance: −₹1,768 Cr (Deficit); surplus rank #1018 of 1233 sub-chapters
- Share of Chapter 40: 0.07% of its exports; import side 4.59%
- Rank within Chapter 40: #16 of 17 by export value; import-side #5

### Key metrics

- Export CAGR: 27.12% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #963 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +156.13% in FY 2021-22
- Contribution to Ch. 40: 0.07% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4004

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 Ch. 40 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 40 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 7.23 | 0.0003% | — | 0.03% | 299.41 | 0.0083% | — | 1.15% | −292.18 | #1028 |
| FY 2019-20 | 13.99 | 0.0006% | +93.50% | 0.06% | 255.53 | 0.0076% | −14.66% | 1.16% | −241.54 | #978 |
| FY 2020-21 | 8.00 | 0.0004% | −42.82% | 0.03% | 106.34 | 0.0036% | −58.38% | 0.49% | −98.34 | #1009 |
| FY 2021-22 | 20.49 | 0.0007% | +156.13% | 0.06% | 339.09 | 0.0074% | +218.87% | 1.10% | −318.60 | #969 |
| FY 2022-23 | 21.47 | 0.0006% | +4.78% | 0.06% | 984.03 | 0.0171% | +190.20% | 2.94% | −962.56 | #977 |
| FY 2023-24 | 20.13 | 0.0006% | −6.24% | 0.05% | 1,278.30 | 0.0228% | +29.90% | 3.94% | −1,258.17 | #998 |
| FY 2024-25 | 30.51 | 0.0008% | +51.56% | 0.07% | 1,798.56 | 0.0295% | +40.70% | 4.59% | −1,768.05 | #963 |

- CAGR (7-year): exports 27.12%/yr, imports 34.83%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 4004 export-import analysis

### Consistent export growth: 27.12% CAGR over 7 years

India's exports under HSN Sub-Chapter 4004 have grown at a compound annual rate of 27.12% over 7 fiscal years, rising from ₹7.23 Crore in FY 2018-19 to ₹30.51 Crore in FY 2024-25.

### HSN Sub-Chapter 4004 ranked #963 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4004 ranks #963 out of 1233 sub-chapters by total export value. Within Chapter 40, it ranks #16 of 17. By trade surplus, it ranks #1018 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4004 exports

The strongest single-year export movement for HSN Sub-Chapter 4004 was recorded in FY 2021-22, when exports surged by 156.13% over the prior year.

### India records a trade deficit of ₹1,768.05 Crore in HSN Sub-Chapter 4004 goods

In FY 2024-25, India's imports of ₹1,798.56 Cr exceeded exports of ₹30.51 Cr, resulting in a trade deficit of ₹1,768.05 Crore — ranking #1018 of 1233 by surplus magnitude.

### Import growth of 34.83% CAGR signals rising demand for Waste, Rubber Scrap, Powders, Granules

India's imports under HSN Sub-Chapter 4004 have grown at 34.83% CAGR, reaching ₹1,798.56 Crore in FY 2024-25.

### HSN Sub-Chapter 4004 contributes 0.07% of Chapter 40 exports — ranked #16

Among the 17 sub-chapters under Chapter 40, HSN Sub-Chapter 4004 ranks #16 by export value — accounting for 0.07% of the chapter's total exports in FY 2024-25. On the import side, it holds 4.59% share (rank #5).

## Related Sub-Chapters in Chapter 40

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 4011: Pneumatic rubber tyres](https://busy.in/hsn/sub-chapter-4011/) | ₹25,057 Cr |
| #2 | [HSN Sub-Chapter 4016: Vulcanized rubber articles](https://busy.in/hsn/sub-chapter-4016/) | ₹5,661 Cr |
| #3 | [HSN Sub-Chapter 4009: Rubber Tubes, Pipes, Hoses, Fittings](https://busy.in/hsn/sub-chapter-4009/) | ₹2,103 Cr |
| #4 | [HSN Sub-Chapter 4010: Rubber conveyor belts](https://busy.in/hsn/sub-chapter-4010/) | ₹1,810 Cr |
| #5 | [HSN Sub-Chapter 4002: Synthetic rubber in primary forms](https://busy.in/hsn/sub-chapter-4002/) | ₹1,382 Cr |
| #6 | [HSN Sub-Chapter 4008: Rubber sheets & strips](https://busy.in/hsn/sub-chapter-4008/) | ₹1,124 Cr |
| #7 | [HSN Sub-Chapter 4013: Inner tubes, of rubber](https://busy.in/hsn/sub-chapter-4013/) | ₹773 Cr |
| #8 | [HSN Sub-Chapter 4012: Used pneumatic tyres](https://busy.in/hsn/sub-chapter-4012/) | ₹692 Cr |
| #9 | [HSN Sub-Chapter 4003: Reclaimed rubber](https://busy.in/hsn/sub-chapter-4003/) | ₹663 Cr |
| #10 | [HSN Sub-Chapter 4014: Pharmaceutical rubber articles](https://busy.in/hsn/sub-chapter-4014/) | ₹593 Cr |
| #16 | HSN Sub-Chapter 4004: Waste, Rubber Scrap, Powders, Granules (this hsn sub-chapter) | ₹31 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 4001 | [Natural rubber & similar gums](https://busy.in/hsn/sub-chapter-4001/) |
| 4002 | [Synthetic rubber in primary forms](https://busy.in/hsn/sub-chapter-4002/) |
| 4003 | [Reclaimed rubber](https://busy.in/hsn/sub-chapter-4003/) |
| 4005 | [Tobacco products](https://busy.in/hsn/sub-chapter-4005/) |
| 4006 | [Unvulcanised rubber products](https://busy.in/hsn/sub-chapter-4006/) |
| 4007 | [Vulcanised rubber thread](https://busy.in/hsn/sub-chapter-4007/) |
| 4008 | [Rubber sheets & strips](https://busy.in/hsn/sub-chapter-4008/) |
| 4009 | [Rubber Tubes, Pipes, Hoses, Fittings](https://busy.in/hsn/sub-chapter-4009/) |
| 4010 | [Rubber conveyor belts](https://busy.in/hsn/sub-chapter-4010/) |
| 4011 | [Pneumatic rubber tyres](https://busy.in/hsn/sub-chapter-4011/) |
| 4012 | [Used pneumatic tyres](https://busy.in/hsn/sub-chapter-4012/) |
| 4013 | [Inner tubes, of rubber](https://busy.in/hsn/sub-chapter-4013/) |
| 4014 | [Pharmaceutical rubber articles](https://busy.in/hsn/sub-chapter-4014/) |
| 4015 | [Vulcanised Rubber Apparel](https://busy.in/hsn/sub-chapter-4015/) |
| 4016 | [Vulcanized rubber articles](https://busy.in/hsn/sub-chapter-4016/) |
| 4017 | [Hard rubber products](https://busy.in/hsn/sub-chapter-4017/) |