What products are classified under HSN 4014
It includes Pharmaceutical rubber articles
HSN Sub Chapter 4014 represents Pharmaceutical rubber articles under GST classification. This code helps businesses identify Pharmaceutical rubber articles correctly for billing, taxation, and trade. With HSN Sub Chapter 4014, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Pharmaceutical rubber articles.
GST Rate for Pharmaceutical rubber articles under HSN Code 4014. 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 | 4014 | Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber | 5% | 5% |
Chapter: 40
Description: Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber
Following Tariff HSN code falls under Pharmaceutical rubber articles:
| Tariff HSN | Description |
|---|---|
| Sheath contraceptives : Rubber contraceptives, male (condoms) | |
| Sheath contraceptives : Rubber contraceptives, female (diaphragms),such as cervical caps | |
| Other : Hot water bottles | |
| Other : Ice bags | |
| Other : Feeding bottle nipples | |
| Other : Other |
Sheath contraceptives : Rubber contraceptives, male (condoms)
Sheath contraceptives : Rubber contraceptives, female (diaphragms),such as cervical caps
Other : Hot water bottles
Other : Ice bags
Other : Feeding bottle nipples
Other : Other
| Order Number | Description |
|---|---|
| M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Si Air Springs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) |
M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Si Air Springs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
It includes Pharmaceutical rubber articles
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
If your outward supply of Pharmaceutical rubber articles is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Pharmaceutical rubber articles 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.
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.
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.
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.
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.