HSN & GST Rate for Rubber and Rubber Products – HSN Chapter 40

HSN & GST Rate for Rubber and Rubber Products – HSN Chapter 40

In this article, we look at the HSN code and GST rate for rubber and rubber products which fall under Chapter 40 of the HSN Code. Except where the context otherwise requires, throughout this Schedule, the expression “rubber” means the following products, whether or not vulcanised or hard:

  • Natural rubber
  • Balata
  • Gutta-percha
  • Guayule
  • Chicle and similar natural gums
  • Synthetic rubber
  • Factice derived from oils and such substances reclaimed.

HSN Chapter 40 does not cover:

  • Goods of Section XI (textiles and textile articles);
  • Footwear or parts thereof of Chapter 64;
  • Headgear or parts thereof (including bathing caps) of Chapter 65;
  • Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;
  • Articles of Chapter 90, 92, 94 or 96; or
  • Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 4011 to 4013).

In headings 4001 to 4003 and 4005, the expression “Primary forms” applies only to the following forms:

  • Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);
  • Blocks of irregular shape, lumps, bales, and powders, granules, crumbs and similar bulk forms.

Read the GST rate analysis for rubber.

HSN Chapter 40 – Rubber and Rubber Products

HSN Code HSN Item Description Policy Policy Conditions GST Rate in Percentage
4001 NATURAL RUBBER, BALATA, GUTTA- PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR PLATES, SHEETS OR STRIP   Import allowed only through seaports of Chennai and Nhava Sheva (Jawaharlal Nehru Port).
4001 10 Natural rubber latex, whether or not pre- vulcanized:
4001 10 10 Prevulcanised Free 5
4001 10 20 Other than prevulcanised Free 5
  Natural rubber in other forms:
4001 21 00 Smoked sheets Free 5
4001 22 00 Technically specified natural rubber (TSNR) Free 5
4001 29 Other:
4001 29 10 Hevea Free 5
4001 29 20 Pale Crepe Free 5
4001 29 30 Estate Brown Crepe Free 5
4001 29 40 Oil extended natural rubber Free 5
4001 29 90 Other Free 5
4001 30 00 Balata, gutta-percha, guayule, chicle, and similar natural gums Free 5
4002 SYNTHETIC RUBBER AND FACTICE DERIVED FORM OILS, IN PRIMARY FORMS OR PLATES, SHEETS OR STRIP; MIXTURES OF ANY PRODUCT OF HEADING 4001 WITH ANY PRODUCT
OF THIS HEADING, IN PRIMARY FORMS OR PLATES, SHEETS OR STRIP
  Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR):
4002 11 00 Latex Free 18
4002 19 Other:
4002 19 10 Oil extended styrene-butadiene rubber Free 18
4002 19 20 Styrene-butadiene rubber with styrene content exceeding 50% Free 18
4002 19 30 Styrene-butadiene styrene oil bound copolymer Free 18
4002 19 90 Other Free 18
4002 20 00 Butadiene rubber (BR) Free 18
  Isobutene-isoprene (butyl) rubber (IIR); halo- isobutene-isoprene rubber (CIIR or BIIR):
4002 31 00 Isobutene-isoprene (butyl) rubber (IIR) Free 18
4002 39 00 Other Free 18
  Chlorprene (Chlorobutadiene) rubber (CR):
4002 41 00 Latex Free 18
4002 49 00 Other Free 18
  Acrylonitrile-butadiene rubber (NBR):
4002 51 00 Latex Free 18
4002 59 00 Other Free 18
4002 60 00 Isoprene Rubber (IR) Free 18
4002 70 00 Ethylene-propylene-non-conjugated diene Free 18
4002 80 Mixtures of any product of heading 4001 with any product of this heading:
4002 80 10 Latex Free 18
4002 80 20 Chemically modified form of natural rubber including graft rubber Free 18
4002 80 90 Other Free 18
  Other:
4002 91 00 Latex Free 18
4002 99 Other:
4002 99 10 Factice (rubber substitute derived from oil) Free 18
4002 99 20 Tread rubber compound, cushion compound, cushion gum and tread gum for resoling or repairing or retreading rubber tyres Free 18
4002 99 90 Other Free 18
4003 00 00 Reclaimed rubber in primary forms or plates, sheets or strip Free Natural rubber will not be allowed for import in this heading. 18
4004 00 00 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom Restricted Import of used rubber tyres with one cut in bead wire and import of used rubber tubes cut in two pieces, however, is free. 18
4005 COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR PLATES, SHEETS OR STRIP
4005 10 00 Compounded with carbon black or silica Free 18
4005 20 Solutions; dispersions other than those of subheading 4005 10:
4005 20 10 Can sealing compound Free 18
4005 20 90 Other Free 18
  Other:
4005 91 Plates, sheets and strip:
4005 91 10 Hospital Sheeting Free 18
4005 91 90 Other Free 18
4005 99 Other:
4005 99 10 Granules of unvulcanised natural or synthetic rubber, compounded, ready for vulcanisation Free 18
4005 99 90 Other Free 18
4006 OTHER FORMS (FOR EXAMPLE, RODS, TUBES AND PROFILE SHAPES) AND ARTICLES (FOR EXAMPLE, DISCS AND RINGS), OF UNVULCANISED RUBBER
4006 10 00 “Camel-back” strips for retreading rubber tyres Free 18
4006 90 Other:
4006 90 10 Thread, not covered Free 18
4006 90 90 Other 18
4007 VULCANISED RUBBER THREAD AND CORD
4007 00 Vulcanised rubber thread and cord:
4007 00 10 Thread, not covered Free 18
4007 00 20 Cord, not covered Free 18
4007 00 90 Other Free 18
4008 PLATES, SHEETS, STRIP, RODS AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER
Of cellular rubber:
4008 11 Plates, sheets and strip:
4008 11 10 Of micro-cellular rubber Free 18
4008 11 90 Other Free 18
4008 19 Other:
4008 19 10 Block of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear Free 18
4008 19 90 Other Free 18
  Of non-cellular rubber:
4008 21 Plates, sheets and strip:
4008 21 10 Used in the manufacture of soles, heels, or soles and heels combined, for footwear Free 18
4008 21 20 For resoling or repairing or retreading rubber tyres Free 18
4008 21 90 Other Free 18
4008 29 Other:
4008 29 10 Rubber sheets and Resin rubber sheets for soles and heels Free 18
4008 29 20 Blocks used in the manufacture of soles, heels or soles and heels combined, for footwear Free 18
4008 29 30 Latex foam sponge Free 18
4008 29 40 Tread rubber and tread packing strip for resoling are repairing or retreading rubber tyres Free 18
4008 29 90 Other Free 18
4009 TUBES, PIPES AND HOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT THEIR FITTINGS (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES)
  Not reinforced or otherwise combined with other materials:
4009 11 00 Without fittings Free 18
4009 12 00 With fittings Free 18
  Reinforced or otherwise combined only with metal:
4009 21 00 Without fittings Free 18
4009 22 00 With fittings Free 18
  Reinforced or otherwise combined only with textile materials:
4009 31 00 Without fittings Free 18
4009 32 00 with fittings Free 18
  Reinforced or otherwise combined with other materials:
4009 41 00 without fittings Free 18
4009 42 00 with fittings Free 18
4010 CONVEYOR OR TRANSMISSION BELTS OR BELTING OF VULCANISED RUBBER
Conveyor belts or belting:
4010 11 Reinforced only with metal:
4010 11 10 Where the rubber compound content is less than 25% by weight Free 18
4010 11 90 Other Free 18
4010 12 Reinforced only with textile materials:
4010 12 10 Where the rubber compound content is less than 25% by weight Free 18
4010 12 90 Other Free 18
4010 19 Other:
4010 19 10 Where the rubber compound content is less than 25% by weight Free 18
4010 19 90 Other Free 18
  Transmission belts or belting:
4010 31 Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm:
4010 31 10 Where the rubber compound content is less than 25% by weight Free 18
4010 31 90 Other Free 18
4010 32 Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm:
4010 32 10 Where the rubber compound content is less than 25% by weight Free 18
4010 32 90 Other Free 18
4010 33 Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm:
4010 33 10 Where the rubber compound content is less than 25% by weight Free 18
4010 33 90 Other Free 18
4010 34 Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm:
4010 34 10 Where the rubber compound content is less than 25% by weight Free 18
4010 34 90 Other Free 18
4010 35 Endless synchronous belts of an outside circumference exceeding 60 cm but not exceeding 150 cm: Free
4010 35 10 Where the rubber compound content is less than 25% by weight Free 18
4010 35 90 Other Free 18
4010 36 Endless synchronous belts of an outside circumference exceeding 150 cm but not exceeding 198 cm:
4010 36 10 Where the rubber compound content is less than 25% by weight Free 18
4010 36 90 Other Free 18
4010 39 Other:
  Where the rubber compound content is less than 25% by weight:
4010 39 11 Endless flat belt Free 18
4010 39 12 Ply belting Free 18
4010 39 19 Other Free 18
  Other:
4010 39 91 Endless flat belt Free 18
4010 39 92 Ply belting Free 18
4010 39 99 Other Free 18
4011 NEW PNEUMATIC TYRES, OF RUBBER
4011 10 Of a kind used on motor cars (including station wagons and racing cars):
4011 10 10 Radials Free Automotive vehicles
– Pneumatic tyres for passenger car vehicles – Diagonal and radial ply must conform to IS 15633
18
4011 10 90 Other Free Automotive vehicles
– Pneumatic tyres for passenger car vehicles – Diagonal and radial ply must conform to IS 15633
18
4011 20 Of a kind used on buses or lorries:
4011 20 10 Radials Free Automotive vehicles – Pneumatic tyres for commercial vehicles 18
– Diagonal and radial ply must conform to IS 15636
4011 20 90 Other Free Automotive vehicles
– Pneumatic tyres for commercial vehicles
– Diagonal and radial ply must conform to IS 15636
18
4011 30 00 Of a kind used on aircraft Free 18
4011 40 Of a kind used on motorcycles:
4011 40 10 For motorcycles Free Automotive vehicles
– Pneumatic tyres for two and three-wheeled motor vehicles must conform to IS 15627
18
4011 40 20 For motor scooters Free Automotive vehicles
– Pneumatic tyres for two and three-wheeled motor vehicles must conform to IS 15627
18
4011 40 90 Other Free 18
4011 50 Of a kind used on bicycles:
4011 50 10 Multi-cellular polyurethane (MCP) tubeless tyre Free 18
4011 50 90 Other Free 18
  Other having a “herring-bone” or similar tread:
4011 70
4011 70 00 Of a kind used on agricultural or forestry vehicles and machines Free 18
4011 80
4011 80 00 Of a kind used on construction, mining or industrial handling vehicles and machines Free 18
4011 90
4011 90 00 Other Free 18
4012 RETREADED OR USED PNEUMATIC TYRES OF RUBBER, SOLID OR CUSHION TYRES, TYRE TREADS AND TYRE FLAPS, OF RUBBER
Retreaded tyres:
4012 11 00 Of a kind used on Motor cars (including station wagons and racing cars) Restricted Imports allowed freely as per Policy Condition 1 below. 18
4012 12 00 Of a kind used on buses or lorries Restricted Imports allowed freely as per Policy Condition 1 below. 18
4012 13 00 Of a kind used on aircraft Restricted Imports allowed freely as per Policy Condition 1 below. 18
4012 19 Other:
4012 19 10 For two-wheelers Restricted Imports allowed freely as per Policy Condition 1 below. 18
4012 19 90 Other Restricted Imports allowed freely as per Policy Condition 1 below. 18
4012 20 Used pneumatic tyres:
4012 20 10 For buses, lorries and earth moving equipment including light commercial vehicles Restricted Imports allowed freely as per Policy Condition 1 (i) below. 18
4012 20 20 For passenger automobile vehicles, including two-wheelers, three-wheelers and personal type vehicles Restricted Imports allowed freely as per Policy Condition 1 (ii) below. 18
4012 20 90 Other Free 18
4012 90 Other:
4012 90 10 Solid rubber tyres for motor vehicles Free 18
4012 90 20 Solid Rubber tyres for other vehicles Free 18
4012 90 30 Tyres with metal framework Free 18
  Tyre flaps:
4012 90 41 Of a kind used in two-wheeled and three-wheeled motor vehicles Free 18
4012 90 49 Other Free 18
4012 90 50 Tyre treads, interchangeable Free 18
4012 90 90 Other Free 18
4013 INNER TUBES, OF RUBBER
4013 10 Of a kind used on motor cars (including station wagons and racing cars), buses or lorries:
4013 10 10 For motor car Free Automotive vehicles
– Tubes for pneumatic tyres must conform to IS 13098
18
4013 10 20 For Lorries and buses Free Automotive vehicles
– Tubes for pneumatic tyres must conform to IS 13098
18
4013 20 00 Of a kind used on bicycles Free 18
4013 90 Other:
4013 90 10 For aircraft Free Import allowed freely without a licence subject to the recommendation of Director General of Civil Aviation (DGCA), in case of second-hand tubes. 18
4013 90 20 For motorcycle Free 18
4013 90 30 For off the road vehicles, not elsewhere specified or included Free 18
  For tractors:
4013 90 41 Rear tyres Free 18
4013 90 49 Other Free 18
4013 90 50 Of a kind used in tyres of cycle rickshaws and three-wheeled powered cycle-rickshaws Free 18
4013 90 90 Other Free 18
4014 HYGIENIC OR PHARMACEUTICAL ARTICLES (INCLUDING TEATS), OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT FITTINGS OF HARD RUBBER
4014 10 Sheath contraceptives:
4014 10 10 Rubber contraceptives, male (condoms) Free 18
4014 10 20 Rubber contraceptives, female (diaphragms), such as cervical caps Free 18
4014 90 Other:
4014 90 10 Hot water bottles Free 18
4014 90 20 Ice bags Free 18
4014 90 30 Feeding bottle nipples Free 18
4014 90 90 Other Free 18
4015 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES (INCLUDING GLOVES, MITTENS AND MITTS) FOR ALL PURPOSES, OR VULCANISED RUBBER OTHER THAN HARD RUBBER
  Gloves, mittens and mitts:
4015 11 00 Surgical Free 18
4015 19 00 Other Free 18
4015 90 Other:
4015 90 10 Rubber apron Free 18
4015 90 20 Labels Free 18
4015 90 30 Industrial gloves Free 18
  Other:
4015 90 91 Diving suits Free 18
4015 90 99 Other Free 18
4016 OTHER ARTICLES OF VULCANISED RUBBER OTHER THAN HARD RUBBER
4016 10 00 Of cellular rubber Free
  Other:
4016 91 00 Floor coverings and mats Free 18
4016 92 00 Erasers Free 18
4016 93 Gaskets, washers and other seals:
4016 93 10 Patches for puncture repair of self-vulcanizing rubber or a rubber backing Free 18
4016 93 20 Rubber ring (O-ring) Free 18
4016 93 30 Rubber seals ( Oil seals and the like ) Free 18
4016 93 40 Gaskets Free 18
4016 93 50 Washers Free 18
4016 93 60 Plugs Free 18
4016 93 90 Other Free 18
4016 94 00 Boat or dock fenders, whether or not inflatable Free 18
4016 95 Other inflatable articles: Free
4016 95 10 Air mattresses Free 18
4016 95 90 Other Free 18
4016 99 Other:
4016 99 10 Rubber cots for the textile industry Free 18
4016 99 20 Rubber bands Free 18
4016 99 30 Rubber threads Free 18
4016 99 40 Rubber blankets Free 18
4016 99 50 Rubber cushions Free 18
4016 99 60 Rubber bushes Free 18
4016 99 70 Earplug Free 18
4016 99 80 Stoppers Free 18
4016 99 90 Other Free 18
4017 HARD RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, INCLUDING WASTE AND SCRAP; ARTICLES OF HARD RUBBER
4017 00 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber:
4017 00 10 Plates, sheets, rods and tubes  of ebonite and vulcanite Free 18
4017 00 20 Scrap, waste, and powder of hardened rubber (ebonite and vulcanite) Free 18
4017 00 30 Printers’ rollers Free 18
4017 00 40 Textile rollers Free 18
4017 00 50 Typewriters and cyclostyling rollers Free 18
4017 00 90 Other Free 18

Import Policy Conditions for Rubber

The policy conditions related to imports of rubber and related articles are as follows:

  1. Import of retreaded tyres for buses, lorries and earth moving equipment including bigger size vehicles and light commercial vehicles is permitted freely if the per tyres c.i.f value is the US $175 and above.
  2. Import of retreaded tyres for passenger automobile vehicles including two-wheelers, three-wheelers and personal type vehicles is permitted freely if the per tyre c.i.f. Value is the US $ 25 and above.

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Disclaimer: This article has been updated as of 26/02/2020. Track this page for more updates on HSN & GST Rate for Rubber and Rubber Products – HSN Chapter 40

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