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 CodeHSN Item DescriptionPolicyPolicy ConditionsGST Rate in Percentage
4001NATURAL 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 10Natural rubber latex, whether or not pre- vulcanized:
4001 10 10PrevulcanisedFree5
4001 10 20Other than prevulcanisedFree5
 Natural rubber in other forms:
4001 21 00Smoked sheetsFree5
4001 22 00Technically specified natural rubber (TSNR)Free5
4001 29Other:
4001 29 10HeveaFree5
4001 29 20Pale CrepeFree5
4001 29 30Estate Brown CrepeFree5
4001 29 40Oil extended natural rubberFree5
4001 29 90OtherFree5
4001 30 00Balata, gutta-percha, guayule, chicle, and similar natural gumsFree5
4002SYNTHETIC 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 00LatexFree18
4002 19Other:
4002 19 10Oil extended styrene-butadiene rubberFree18
4002 19 20Styrene-butadiene rubber with styrene content exceeding 50%Free18
4002 19 30Styrene-butadiene styrene oil bound copolymerFree18
4002 19 90OtherFree18
4002 20 00Butadiene rubber (BR)Free18
 Isobutene-isoprene (butyl) rubber (IIR); halo- isobutene-isoprene rubber (CIIR or BIIR):
4002 31 00Isobutene-isoprene (butyl) rubber (IIR)Free18
4002 39 00OtherFree18
 Chlorprene (Chlorobutadiene) rubber (CR):
4002 41 00LatexFree18
4002 49 00OtherFree18
 Acrylonitrile-butadiene rubber (NBR):
4002 51 00LatexFree18
4002 59 00OtherFree18
4002 60 00Isoprene Rubber (IR)Free18
4002 70 00Ethylene-propylene-non-conjugated dieneFree18
4002 80Mixtures of any product of heading 4001 with any product of this heading:
4002 80 10LatexFree18
4002 80 20Chemically modified form of natural rubber including graft rubberFree18
4002 80 90OtherFree18
 Other:
4002 91 00LatexFree18
4002 99Other:
4002 99 10Factice (rubber substitute derived from oil)Free18
4002 99 20Tread rubber compound, cushion compound, cushion gum and tread gum for resoling or repairing or retreading rubber tyresFree18
4002 99 90OtherFree18
4003 00 00Reclaimed rubber in primary forms or plates, sheets or stripFreeNatural rubber will not be allowed for import in this heading.18
4004 00 00Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefromRestrictedImport of used rubber tyres with one cut in bead wire and import of used rubber tubes cut in two pieces, however, is free.18
4005COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR PLATES, SHEETS OR STRIP
4005 10 00Compounded with carbon black or silicaFree18
4005 20Solutions; dispersions other than those of subheading 4005 10:
4005 20 10Can sealing compoundFree18
4005 20 90OtherFree18
 Other:
4005 91Plates, sheets and strip:
4005 91 10Hospital SheetingFree18
4005 91 90OtherFree18
4005 99Other:
4005 99 10Granules of unvulcanised natural or synthetic rubber, compounded, ready for vulcanisationFree18
4005 99 90OtherFree18
4006OTHER 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 tyresFree18
4006 90Other:
4006 90 10Thread, not coveredFree18
4006 90 90Other18
4007VULCANISED RUBBER THREAD AND CORD
4007 00Vulcanised rubber thread and cord:
4007 00 10Thread, not coveredFree18
4007 00 20Cord, not coveredFree18
4007 00 90OtherFree18
4008PLATES, SHEETS, STRIP, RODS AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER
Of cellular rubber:
4008 11Plates, sheets and strip:
4008 11 10Of micro-cellular rubberFree18
4008 11 90OtherFree18
4008 19Other:
4008 19 10Block of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwearFree18
4008 19 90OtherFree18
 Of non-cellular rubber:
4008 21Plates, sheets and strip:
4008 21 10Used in the manufacture of soles, heels, or soles and heels combined, for footwearFree18
4008 21 20For resoling or repairing or retreading rubber tyresFree18
4008 21 90OtherFree18
4008 29Other:
4008 29 10Rubber sheets and Resin rubber sheets for soles and heelsFree18
4008 29 20Blocks used in the manufacture of soles, heels or soles and heels combined, for footwearFree18
4008 29 30Latex foam spongeFree18
4008 29 40Tread rubber and tread packing strip for resoling are repairing or retreading rubber tyresFree18
4008 29 90OtherFree18
4009TUBES, 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 00Without fittingsFree18
4009 12 00With fittingsFree18
 Reinforced or otherwise combined only with metal:
4009 21 00Without fittingsFree18
4009 22 00With fittingsFree18
 Reinforced or otherwise combined only with textile materials:
4009 31 00Without fittingsFree18
4009 32 00with fittingsFree18
 Reinforced or otherwise combined with other materials:
4009 41 00without fittingsFree18
4009 42 00with fittingsFree18
4010CONVEYOR OR TRANSMISSION BELTS OR BELTING OF VULCANISED RUBBER
Conveyor belts or belting:
4010 11Reinforced only with metal:
4010 11 10Where the rubber compound content is less than 25% by weightFree18
4010 11 90OtherFree18
4010 12Reinforced only with textile materials:
4010 12 10Where the rubber compound content is less than 25% by weightFree18
4010 12 90OtherFree18
4010 19Other:
4010 19 10Where the rubber compound content is less than 25% by weightFree18
4010 19 90OtherFree18
 Transmission belts or belting:
4010 31Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm:
4010 31 10Where the rubber compound content is less than 25% by weightFree18
4010 31 90OtherFree18
4010 32Endless 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 10Where the rubber compound content is less than 25% by weightFree18
4010 32 90OtherFree18
4010 33Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm:
4010 33 10Where the rubber compound content is less than 25% by weightFree18
4010 33 90OtherFree18
4010 34Endless 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 10Where the rubber compound content is less than 25% by weightFree18
4010 34 90OtherFree18
4010 35Endless synchronous belts of an outside circumference exceeding 60 cm but not exceeding 150 cm:Free
4010 35 10Where the rubber compound content is less than 25% by weightFree18
4010 35 90OtherFree18
4010 36Endless synchronous belts of an outside circumference exceeding 150 cm but not exceeding 198 cm:
4010 36 10Where the rubber compound content is less than 25% by weightFree18
4010 36 90OtherFree18
4010 39Other:
 Where the rubber compound content is less than 25% by weight:
4010 39 11Endless flat beltFree18
4010 39 12Ply beltingFree18
4010 39 19OtherFree18
 Other:
4010 39 91Endless flat beltFree18
4010 39 92Ply beltingFree18
4010 39 99OtherFree18
4011NEW PNEUMATIC TYRES, OF RUBBER
4011 10Of a kind used on motor cars (including station wagons and racing cars):
4011 10 10RadialsFreeAutomotive vehicles
– Pneumatic tyres for passenger car vehicles – Diagonal and radial ply must conform to IS 15633
18
4011 10 90OtherFreeAutomotive vehicles
– Pneumatic tyres for passenger car vehicles – Diagonal and radial ply must conform to IS 15633
18
4011 20Of a kind used on buses or lorries:
4011 20 10RadialsFreeAutomotive vehicles – Pneumatic tyres for commercial vehicles18
– Diagonal and radial ply must conform to IS 15636
4011 20 90OtherFreeAutomotive vehicles
– Pneumatic tyres for commercial vehicles
– Diagonal and radial ply must conform to IS 15636
18
4011 30 00Of a kind used on aircraftFree18
4011 40Of a kind used on motorcycles:
4011 40 10For motorcyclesFreeAutomotive vehicles
– Pneumatic tyres for two and three-wheeled motor vehicles must conform to IS 15627
18
4011 40 20For motor scootersFreeAutomotive vehicles
– Pneumatic tyres for two and three-wheeled motor vehicles must conform to IS 15627
18
4011 40 90OtherFree18
4011 50Of a kind used on bicycles:
4011 50 10Multi-cellular polyurethane (MCP) tubeless tyreFree18
4011 50 90OtherFree18
 Other having a “herring-bone” or similar tread:
4011 70
4011 70 00Of a kind used on agricultural or forestry vehicles and machinesFree18
4011 80
4011 80 00Of a kind used on construction, mining or industrial handling vehicles and machinesFree18
4011 90
4011 90 00OtherFree18
4012RETREADED OR USED PNEUMATIC TYRES OF RUBBER, SOLID OR CUSHION TYRES, TYRE TREADS AND TYRE FLAPS, OF RUBBER
Retreaded tyres:
4012 11 00Of a kind used on Motor cars (including station wagons and racing cars)RestrictedImports allowed freely as per Policy Condition 1 below.18
4012 12 00Of a kind used on buses or lorriesRestrictedImports allowed freely as per Policy Condition 1 below.18
4012 13 00Of a kind used on aircraftRestrictedImports allowed freely as per Policy Condition 1 below.18
4012 19Other:
4012 19 10For two-wheelersRestrictedImports allowed freely as per Policy Condition 1 below.18
4012 19 90OtherRestrictedImports allowed freely as per Policy Condition 1 below.18
4012 20Used pneumatic tyres:
4012 20 10For buses, lorries and earth moving equipment including light commercial vehiclesRestrictedImports allowed freely as per Policy Condition 1 (i) below.18
4012 20 20For passenger automobile vehicles, including two-wheelers, three-wheelers and personal type vehiclesRestrictedImports allowed freely as per Policy Condition 1 (ii) below.18
4012 20 90OtherFree18
4012 90Other:
4012 90 10Solid rubber tyres for motor vehiclesFree18
4012 90 20Solid Rubber tyres for other vehiclesFree18
4012 90 30Tyres with metal frameworkFree18
 Tyre flaps:
4012 90 41Of a kind used in two-wheeled and three-wheeled motor vehiclesFree18
4012 90 49OtherFree18
4012 90 50Tyre treads, interchangeableFree18
4012 90 90OtherFree18
4013INNER TUBES, OF RUBBER
4013 10Of a kind used on motor cars (including station wagons and racing cars), buses or lorries:
4013 10 10For motor carFreeAutomotive vehicles
– Tubes for pneumatic tyres must conform to IS 13098
18
4013 10 20For Lorries and busesFreeAutomotive vehicles
– Tubes for pneumatic tyres must conform to IS 13098
18
4013 20 00Of a kind used on bicyclesFree18
4013 90Other:
4013 90 10For aircraftFreeImport 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 20For motorcycleFree18
4013 90 30For off the road vehicles, not elsewhere specified or includedFree18
 For tractors:
4013 90 41Rear tyresFree18
4013 90 49OtherFree18
4013 90 50Of a kind used in tyres of cycle rickshaws and three-wheeled powered cycle-rickshawsFree18
4013 90 90OtherFree18
4014HYGIENIC OR PHARMACEUTICAL ARTICLES (INCLUDING TEATS), OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT FITTINGS OF HARD RUBBER
4014 10Sheath contraceptives:
4014 10 10Rubber contraceptives, male (condoms)Free18
4014 10 20Rubber contraceptives, female (diaphragms), such as cervical capsFree18
4014 90Other:
4014 90 10Hot water bottlesFree18
4014 90 20Ice bagsFree18
4014 90 30Feeding bottle nipplesFree18
4014 90 90OtherFree18
4015ARTICLES 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 00SurgicalFree18
4015 19 00OtherFree18
4015 90Other:
4015 90 10Rubber apronFree18
4015 90 20LabelsFree18
4015 90 30Industrial glovesFree18
 Other:
4015 90 91Diving suitsFree18
4015 90 99OtherFree18
4016OTHER ARTICLES OF VULCANISED RUBBER OTHER THAN HARD RUBBER
4016 10 00Of cellular rubberFree
 Other:
4016 91 00Floor coverings and matsFree18
4016 92 00ErasersFree18
4016 93Gaskets, washers and other seals:
4016 93 10Patches for puncture repair of self-vulcanizing rubber or a rubber backingFree18
4016 93 20Rubber ring (O-ring)Free18
4016 93 30Rubber seals ( Oil seals and the like )Free18
4016 93 40GasketsFree18
4016 93 50WashersFree18
4016 93 60PlugsFree18
4016 93 90OtherFree18
4016 94 00Boat or dock fenders, whether or not inflatableFree18
4016 95Other inflatable articles:Free
4016 95 10Air mattressesFree18
4016 95 90OtherFree18
4016 99Other:
4016 99 10Rubber cots for the textile industryFree18
4016 99 20Rubber bandsFree18
4016 99 30Rubber threadsFree18
4016 99 40Rubber blanketsFree18
4016 99 50Rubber cushionsFree18
4016 99 60Rubber bushesFree18
4016 99 70EarplugFree18
4016 99 80StoppersFree18
4016 99 90OtherFree18
4017HARD RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, INCLUDING WASTE AND SCRAP; ARTICLES OF HARD RUBBER
4017 00Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber:
4017 00 10Plates, sheets, rods and tubes  of ebonite and vulcaniteFree18
4017 00 20Scrap, waste, and powder of hardened rubber (ebonite and vulcanite)Free18
4017 00 30Printers’ rollersFree18
4017 00 40Textile rollersFree18
4017 00 50Typewriters and cyclostyling rollersFree18
4017 00 90OtherFree18

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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