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:
- 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.
- 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