---
title: "4014 HSN Code | HSN Code for Pharmaceutical rubber articles in India"
description: "Know more about 4014 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4014 covering Pharmaceutical rubber articles."
canonical: "https://busy.in/hsn/sub-chapter-4014/"
---

# HSN Sub-chapter 4014: Pharmaceutical rubber articles

Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber

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 |
| --- | --- |
| 40141010 | [Rubber contraceptives, male (condoms)](https://busy.in/hsn/hsn-40141010/) |
| 40141020 | [Female Rubber Contraceptives (Diaphragms)](https://busy.in/hsn/hsn-40141020/) |
| 40149010 | [Other \| Hot Water Bottles](https://busy.in/hsn/hsn-40149010/) |
| 40149020 | [Other \| Ice Bags](https://busy.in/hsn/hsn-40149020/) |
| 40149030 | [Other \| Feeding Bottle Nipples](https://busy.in/hsn/hsn-40149030/) |
| 40149090 | [Other Vulcanised Rubber Hygienic/Pharma Articles](https://busy.in/hsn/hsn-40149090/) |

## Frequently asked questions

### What products are classified under HSN 4014

It includes Pharmaceutical rubber articles

### What should my invoice and records include for 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.

### Can I claim ITC on inputs and services used for Pharmaceutical rubber articles?

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.

### Does packaging or branding change how GST applies to Pharmaceutical rubber articles?

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.

### Is the composition scheme suitable if I mainly trade Pharmaceutical rubber articles?

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.

### Do spares or accessories of Pharmaceutical rubber articles 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.

### How do I bill a kit or combo that includes Pharmaceutical rubber articles?

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.

## India's trade performance: HSN Sub-Chapter 4014 (FY 2024-25)

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

- Exports: ₹593 Cr (−23.71% YoY) — 0.0160% of India's total exports
- Imports: ₹163 Cr (−37.64% YoY) — 0.0027% of India's total imports
- Trade balance: ₹431 Cr (Surplus); surplus rank #269 of 1233 sub-chapters
- Share of Chapter 40: 1.44% of its exports; import side 0.42%
- Rank within Chapter 40: #10 of 17 by export value; import-side #11

### Key metrics

- Export CAGR: 7.81% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #499 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +28.21% in FY 2022-23
- Contribution to Ch. 40: 1.44% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4014

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 | 377.80 | 0.0165% | — | 1.69% | 146.37 | 0.0041% | — | 0.56% | +231.43 | #473 |
| FY 2019-20 | 484.27 | 0.0219% | +28.18% | 2.16% | 135.78 | 0.0040% | −7.24% | 0.61% | +348.49 | #417 |
| FY 2020-21 | 461.07 | 0.0214% | −4.79% | 1.92% | 144.28 | 0.0050% | +6.26% | 0.67% | +316.79 | #446 |
| FY 2021-22 | 506.84 | 0.0162% | +9.93% | 1.47% | 142.77 | 0.0031% | −1.05% | 0.46% | +364.07 | #477 |
| FY 2022-23 | 649.83 | 0.0179% | +28.21% | 1.73% | 142.70 | 0.0025% | −0.05% | 0.43% | +507.13 | #451 |
| FY 2023-24 | 777.59 | 0.0215% | +19.66% | 2.05% | 260.67 | 0.0046% | +82.67% | 0.80% | +516.92 | #424 |
| FY 2024-25 | 593.19 | 0.0160% | −23.71% | 1.44% | 162.55 | 0.0027% | −37.64% | 0.42% | +430.64 | #499 |

- CAGR (7-year): exports 7.81%/yr, imports 1.76%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 4014 export-import analysis

### Consistent export growth: 7.81% CAGR over 7 years

India's exports under HSN Sub-Chapter 4014 have grown at a compound annual rate of 7.81% over 7 fiscal years, rising from ₹377.80 Crore in FY 2018-19 to ₹593.19 Crore in FY 2024-25.

### HSN Sub-Chapter 4014 ranked #499 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4014 ranks #499 out of 1233 sub-chapters by total export value. Within Chapter 40, it ranks #10 of 17. By trade surplus, it ranks #269 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 4014 exports

The strongest single-year export movement for HSN Sub-Chapter 4014 was recorded in FY 2022-23, when exports surged by 28.21% over the prior year.

### India maintains a trade surplus of ₹430.64 Crore in HSN Sub-Chapter 4014 goods

In FY 2024-25, India's exports of ₹593.19 Cr exceeded imports of ₹162.55 Cr, resulting in a trade surplus of ₹430.64 Crore — ranking #269 of 1233 by surplus magnitude.

### Import growth of 1.76% CAGR signals stable import dependency for Pharmaceutical rubber articles

India's imports under HSN Sub-Chapter 4014 have grown at 1.76% CAGR, reaching ₹162.55 Crore in FY 2024-25.

### HSN Sub-Chapter 4014 contributes 1.44% of Chapter 40 exports — ranked #10

Among the 17 sub-chapters under Chapter 40, HSN Sub-Chapter 4014 ranks #10 by export value — accounting for 1.44% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.42% share (rank #11).

## 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 (this hsn sub-chapter) | ₹593 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/) |
| 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/) |
| 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/) |