What products are classified under HSN 4005
It includes Tobacco products
HSN Sub Chapter 4005 represents Tobacco products under GST classification. This code helps businesses identify Tobacco products correctly for billing, taxation, and trade. With HSN Sub Chapter 4005, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tobacco products.
GST Rate for Tobacco products under HSN Code 4005. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 40 | 4005 | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip | 5% | 5% |
Chapter: 40
Description: Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
Following Tariff HSN code falls under Tobacco products:
| Tariff HSN | Description |
|---|---|
| Compounded with carbon black or silica | |
| Solutions; dispersions other than those of sub-heading 4005 10 : Can sealing compound | |
| Solutions; dispersions other than those of sub-heading 4005 10 : Other | |
| Other : Plates, sheets and strip: Hospital sheeting | |
| Other : Plates, sheets and strip: Other | |
| Other : Other : Granules of unvulcanised natural or synthetic rubber, compounded, ready for vulcanisation | |
| Other : Other : Other |
Compounded with carbon black or silica
Solutions; dispersions other than those of sub-heading 4005 10 : Can sealing compound
Solutions; dispersions other than those of sub-heading 4005 10 : Other
Other : Plates, sheets and strip: Hospital sheeting
Other : Plates, sheets and strip: Other
Other : Other : Granules of unvulcanised natural or synthetic rubber, compounded, ready for vulcanisation
Other : Other : Other
It includes Tobacco products
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.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Tobacco products are forward charge. Check the current notifications for any special cases before deciding.
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.
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.