---
title: "4005 HSN Code | HSN Code for Tobacco products in India"
description: "Know more about 4005 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4005 covering Tobacco products."
canonical: "https://busy.in/hsn/sub-chapter-4005/"
---

# HSN Sub-chapter 4005: Tobacco products

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

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

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 40051000 | [Compounded with carbon black/silica](https://busy.in/hsn/hsn-40051000/) |
| 40052010 | [Can Sealing Compound](https://busy.in/hsn/hsn-40052010/) |
| 40052090 | [Solutions; dispersions other than those of sub-heading 4005 10 : Other](https://busy.in/hsn/hsn-40052090/) |
| 40059110 | [Hospital sheeting](https://busy.in/hsn/hsn-40059110/) |
| 40059190 | [Other \| Plates, Sheets And Strip\| Other](https://busy.in/hsn/hsn-40059190/) |
| 40059910 | [Vulcanized Rubber Sheets and Plates](https://busy.in/hsn/hsn-40059910/) |
| 40059990 | [Other Compounded Rubber, Unvulcanised](https://busy.in/hsn/hsn-40059990/) |

## Frequently asked questions

### What products are classified under HSN 4005

It includes Tobacco products

### Is the composition scheme suitable if I mainly trade 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.

### How are warranty replacements of Tobacco products handled?

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.

### Can reverse charge ever apply to transactions involving Tobacco products?

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.

### Do spares or accessories of Tobacco products 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.

### Any import/export nuance for Tobacco products?

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.

## India's trade performance: HSN Sub-Chapter 4005 (FY 2024-25)

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

- Exports: ₹374 Cr (−3.27% YoY) — 0.0101% of India's total exports
- Imports: ₹4,150 Cr (+84.37% YoY) — 0.0680% of India's total imports
- Trade balance: −₹3,775 Cr (Deficit); surplus rank #1087 of 1233 sub-chapters
- Share of Chapter 40: 0.91% of its exports; import side 10.60%
- Rank within Chapter 40: #12 of 17 by export value; import-side #4

### Key metrics

- Export CAGR: 9.64% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #587 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +37.28% in FY 2022-23
- Contribution to Ch. 40: 0.91% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4005

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 | 215.55 | 0.0094% | — | 0.96% | 991.29 | 0.0276% | — | 3.82% | −775.74 | #598 |
| FY 2019-20 | 172.65 | 0.0078% | −19.90% | 0.77% | 1,259.28 | 0.0375% | +27.03% | 5.70% | −1,086.63 | #619 |
| FY 2020-21 | 189.63 | 0.0088% | +9.83% | 0.79% | 1,222.73 | 0.0420% | −2.90% | 5.68% | −1,033.10 | #610 |
| FY 2021-22 | 243.86 | 0.0078% | +28.60% | 0.71% | 1,569.23 | 0.0343% | +28.34% | 5.09% | −1,325.37 | #625 |
| FY 2022-23 | 334.76 | 0.0092% | +37.28% | 0.89% | 1,965.11 | 0.0342% | +25.23% | 5.87% | −1,630.35 | #596 |
| FY 2023-24 | 387.06 | 0.0107% | +15.62% | 1.02% | 2,250.67 | 0.0401% | +14.53% | 6.95% | −1,863.61 | #574 |
| FY 2024-25 | 374.42 | 0.0101% | −3.27% | 0.91% | 4,149.58 | 0.0680% | +84.37% | 10.60% | −3,775.16 | #587 |

- CAGR (7-year): exports 9.64%/yr, imports 26.95%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 4005 export-import analysis

### Consistent export growth: 9.64% CAGR over 7 years

India's exports under HSN Sub-Chapter 4005 have grown at a compound annual rate of 9.64% over 7 fiscal years, rising from ₹215.55 Crore in FY 2018-19 to ₹374.42 Crore in FY 2024-25.

### HSN Sub-Chapter 4005 ranked #587 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4005 ranks #587 out of 1233 sub-chapters by total export value. Within Chapter 40, it ranks #12 of 17. By trade surplus, it ranks #1087 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 4005 exports

The strongest single-year export movement for HSN Sub-Chapter 4005 was recorded in FY 2022-23, when exports surged by 37.28% over the prior year.

### India records a trade deficit of ₹3,775.16 Crore in HSN Sub-Chapter 4005 goods

In FY 2024-25, India's imports of ₹4,149.58 Cr exceeded exports of ₹374.42 Cr, resulting in a trade deficit of ₹3,775.16 Crore — ranking #1087 of 1233 by surplus magnitude.

### Import growth of 26.95% CAGR signals rising demand for Tobacco products

India's imports under HSN Sub-Chapter 4005 have grown at 26.95% CAGR, reaching ₹4,149.58 Crore in FY 2024-25.

### HSN Sub-Chapter 4005 contributes 0.91% of Chapter 40 exports — ranked #12

Among the 17 sub-chapters under Chapter 40, HSN Sub-Chapter 4005 ranks #12 by export value — accounting for 0.91% of the chapter's total exports in FY 2024-25. On the import side, it holds 10.60% share (rank #4).

## 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 |
| #12 | HSN Sub-Chapter 4005: Tobacco products (this hsn sub-chapter) | ₹374 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/) |
| 4004 | [Waste, Rubber Scrap, Powders, Granules](https://busy.in/hsn/sub-chapter-4004/) |
| 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/) |