V Belt HSN Code for GST Filing
V belts are widely used in motors, pumps and industrial machines for power transmission between pulleys. Dealers, mechanics and manufacturers need to know the correct V belt HSN code and GST rate so that they can issue proper invoices and claim input tax credit without confusion.
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What Is the HSN Code for V Belts?
Most V belts made of vulcanised rubber are classified under chapter 40 which covers rubber and rubber articles. Within this chapter, heading 4010 covers conveyor belts and power transmission belts including standard V belts and cogged V belts used with electric motors and engines.
V Belt HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 7 |
| Section Title | Guide to HSN Section 07 |
| Section Description | PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF |
| Chapter | |
|---|---|
| Chapter No | 40 |
| Chapter Title | Rubber and Articles Thereof |
| Chapter Description | Rubber and articles thereof |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 4010 | Rubber conveyor belts | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 40101110 | Conveyor Belts – Metal Reinforced (<25% Rubber) | 18% |
| 40101190 | Metal reinforced conveyor belts | 18% |
| 40101210 | Conveyor Belts – Textile Reinforced (<25% Rubber) | 18% |
| 40101290 | Conveyor Belts – Textile Reinforced (Other) | 18% |
| 40101310 | Rubber Conveyor Belts: Other Plastic Reinf. | 18% |
| 40101390 | Agricultural/Forestry Pneumatic Tyres | 18% |
| 40101910 | Conveyor Belts (<25% Rubber) | 18% |
| 40101990 | Other Conveyor Belts | 18% |
| 40103110 | V-Belts (>180-240cm, <25% Rubber) | 18% |
| 40103190 | V-Belts (>180-240cm) | 18% |
| 40103210 | V-Belts (Rubber <25%) | 18% |
| 40103290 | Other V-Belts | 18% |
| 40103310 | V-Belts (>60-180cm, <25% Rubber) | 18% |
| 40103390 | V-Belts (>60-180cm) | 18% |
| 40103410 | Non-Ribbed V-Belts (>180-240cm, <25% Rubber) | 18% |
| 40103490 | Non-Ribbed V-Belts (>180-240cm) | 18% |
| 40103510 | Endless Synchronous Belts (Rubber <25%) | 18% |
| 40103590 | Endless synchronous belts (>60-150cm): SynchroBelt L | 18% |
| 40103610 | Synchronous Belts (>150-198cm, <25% Rubber) | 18% |
| 40103690 | Endless synchronous belts (>150-198cm): SynchroBelt XL | 18% |
| 40103911 | Composition Leather | 18% |
| 40103912 | Ply belting (rubber <25%): PlyDrive | 18% |
| 40103919 | Other Vulcanized Rubber Hose Assemblies | 18% |
| 40103991 | Endless flat belt | 18% |
| 40103992 | Transmission belts: Ply belting | 18% |
| 40103999 | Transmission belts or belting: Other | 18% |
* GST rates may vary based on the latest GST notifications
How Does GST Apply to V Belts and Power Transmission Products?
V belts falling under heading 4010 generally attract 18% GST. This rate usually applies whether the belt is used in an agricultural pump, industrial machine or general factory equipment, as long as it is supplied as a separate belt and not as part of a complete machine.
If a machine is sold along with fitted V belts, the entire supply is usually taxed at the rate of the main machine. In such cases, separate HSN disclosure for the V belt is not required on the sale invoice.
Why Is Correct Classification of V Belts Important for GST Filing?
Using the correct HSN code for V belts helps you apply the proper GST rate, reduces classification disputes and supports smooth input tax credit claims for your customers. It also ensures that your outward supplies match with inward supplies reported by buyers for reconciliation.
Dealers who stock different types of belts such as timing belts, flat belts and V belts should maintain clear item descriptions so that each belt is mapped to the right HSN heading while preparing invoices and returns.
How to Ensure Accurate Filing of V Belt HSN Code for GST?
You should capture the correct HSN code for each belt in your item master and link it with the standard GST rate. While filing GSTR one, outward supplies of V belts should be summarised under heading 4010 with the relevant taxable value and tax amount.
In case you deal in belts of materials other than rubber, such as synthetic textile belts or metal belts, you should verify their classification separately as their HSN code and GST rate may differ from rubber V belts.
Conclusion
V belts made of vulcanised rubber are normally classified under heading 4010 and taxed at 18% GST when sold as separate goods. Correct V belt HSN code on invoices, e way bills and returns helps avoid disputes and keeps your GST compliance smooth.
Before finalising the classification you should review the material and use of the belt so that it genuinely fits within the power transmission belt category.
