HSN Code & GST Rate for Bricks & ceramic products - Chapter 69
18 Jan, 2025
By Online Legal India
Published On 18 Jan 2025
Category GST
Chapter 40 of the GST HSN code covers rubber and related articles, including products made from natural or synthetic rubber. Understanding the HSN code in GST is crucial for businesses dealing with rubber goods, as it directly impacts GST registration, compliance, and the applicable tax rates. This article outlines the GST rates and HSN codes for these items, helping businesses ensure proper tax filings.
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 18% | Reclaimed rubber in primary forms or in plates, sheets or strip | 4003 | 40030000 |
| 5% | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip | 4001 | 40011010, 40011020, 40012100, 40012200, 40012910, 40012920, 40012930, 40012940, 40012990, 40013000 |
| 18% | Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM) | 4002 | 40021100, 40021910, 40021920, 40021930, 40021990, 40022000, 40023100, 40023900, 40024100, 40024900, 40025100, 40025900, 40026000, 40027000, 40028010, 40028020, 40028090, 40029100, 40029910, 40029920, 40029990 |
| 18% | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip | 4005 | 40051000, 40052010, 40052090, 40059110, 40059190, 40059910, 40059990 |
| 18% | Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber | 4006 | 40061000, 40069010, 40069090 |
| 12% | Latex Rubber Thread | 4007 | 40070010, 40070020, 40070090 |
| 18% | Vulcanised rubber thread and cord, other than latex rubber thread | 4007 | 40070010, 40070020, 40070090 |
| 18% | Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber | 4008 | 40081110, 40081190, 40081910, 40081990, 40082110, 40082120, 40082190, 40082910, 40082920, 40082930, 40082940, 40082990 |
| 18% | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) | 4009 | 40091100, 40091200, 40092100, 40092200, 40093100, 40093200, 40094100, 40094200 |
| 18% | Conveyor or transmission belts or belting, of vulcanised rubber | 4010 | 40101110, 40101190, 40101210, 40101290, 40101910, 40101990, 40103110, 40103190, 40103210, 40103290, 40103310, 40103390, 40103410, 40103490, 40103510, 40103590, 40103610, 40103690, 40103911, 40103912, 40103919, 40103991, 40103992, 40103999 |
| 5% | Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws | 4011 | 40117000, 40118000, 40119000, 40111010, 40111090, 40112010, 40112090, 40113000, 40114010, 40114020, 40114090, 40115010, 40115090, 40116100, 40116200, 40116300, 40116900, 40119200, 40119300, 40119400, 40119900 |
| 5% | New pneumatic tyres, of rubber of a kind used on aircraft | 40113000 | – |
| 18% | Rear Tractor tyres and rear tractor tyre tubes(inserted w.e.f 14/11/2017 : and of a kind used on aircraft) | 4011 | 40117000, 40118000, 40119000, 40111010, 40111090, 40112010, 40112090, 40113000, 40114010, 40114020, 40114090, 40115010, 40115090, 40116100, 40116200, 40116300, 40116900, 40119200, 40119300, 40119400, 40119900 |
| 28% | New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres and of kind used on aircraft] | 4011 | 40117000, 40118000, 40119000, 40111010, 40111090, 40112010, 40112090, 40113000, 40114010, 40114020, 40114090, 40115010, 40115090, 40116100, 40116200, 40116300, 40116900, 40119200, 40119300, 40119400, 40119900 |
| 18% | Retreaded or used tyres and flaps | 4012 | 40121100, 40121200, 40121300, 40121910, 40121990, 40122010, 40122020, 40122090, 40129010, 40129020, 40129030, 40129041, 40129049, 40129050, 40129090 |
| 28% | Retreaded or used tyres and flaps | 4012 | 40121100, 40121200, 40121300, 40121910, 40121990, 40122010, 40122020, 40122090, 40129010, 40129020, 40129030, 40129041, 40129049, 40129050, 40129090 |
| 5% | Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws | 4013 | 40131010, 40131020, 40132000, 40139010, 40139020, 40139030, 40139041, 40139050, 40139090 |
| 18% | Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] | 4013 | 40131010, 40131020, 40132000, 40139010, 40139020, 40139030, 40139041, 40139050, 40139090 |
| NIL | Condoms and contraceptives | 4014 | 40141010, 40141020, 40149010, 40149020, 40149030, 40149090 |
| 12% | Nipples of feeding bottles | 4014 | 40141010, 40141020, 40149010, 40149020, 40149030, 40149090 |
| 18% | Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, fe-male (diaphragms), such as cervical caps] | 4014 | 40141010, 40141020, 40149010, 40149020, 40149030, 40149090 |
| 12% | Surgical rubber gloves or medical examination rubber gloves | 4015 | 40151100, 40151900, 40159010, 40159020, 40159030, 40159091, 40159099 |
| 18% | Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves] | 4015 | 40151100, 40151900, 40159010, 40159020, 40159030, 40159091, 40159099 |
| 12% | Rubber bands | 4016 | 40161000, 40169100, 40169200, 40169310, 40169320, 40169330, 40169340, 40169350, 40169360, 40169390, 40169400, 40169510, 40169590, 40169910, 40169920, 40169930, 40169940, 40169950, 40169960, 40169970, 40169980, 40169990 |
| 18% | Rice rubber rolls for paddy dehusking machine | 4016 | 40161000, 40169100, 40169200, 40169310, 40169320, 40169330, 40169340, 40169350, 40169360, 40169390, 40169400, 40169510, 40169590, 40169910, 40169920, 40169930, 40169940, 40169950, 40169960, 40169970, 40169980, 40169990 |
| 18% | Other articles of vulcanised rubber other than hard rubber (other than erasers, rubber bands, rice rubber rolls for paddy dehusking machine) [other than 40169200] | 4016 | 40161000, 40169100, 40169200, 40169310, 40169320, 40169330, 40169340, 40169350, 40169360, 40169390, 40169400, 40169510, 40169590, 40169910, 40169920, 40169930, 40169940, 40169950, 40169960, 40169970, 40169980, 40169990 |
| 5% | Toy balloons made of natural rubber latex | 4016 | 40161000, 40169100, 40169200, 40169310, 40169320, 40169330, 40169340, 40169350, 40169360, 40169390, 40169400, 40169510, 40169590, 40169910, 40169920, 40169930, 40169940, 40169950, 40169960, 40169970, 40169980, 40169990 |
| 5% | Erasers | 4016 | 40161000, 40169100, 40169200, 40169310, 40169320, 40169330, 40169340, 40169350, 40169360, 40169390, 40169400, 40169510, 40169590, 40169910, 40169920, 40169930, 40169940, 40169950, 40169960, 40169970, 40169980, 40169990 |
| 5% | Waste or scrap of hard rubber | 4017 | 40170010, 40170020, 40170030, 40170040, 40170050, 40170090 |
| 18% | Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber | 4017 | 40170010, 40170020, 40170030, 40170040, 40170050, 40170090 |
| 18% | Tube for tractor tyres | 40139049 | – |
| 18% | Tyre for tractors | 40117000 | – |
| 5% | Waste, pairings or scrap of rubber (other than hard rubber) | 40040000 | – |
Disclaimer: The HSN codes and GST rates have been compiled based on the author's understanding and are subject to periodic updates in accordance with the prevailing laws. This content does not serve as professional advice or formal recommendation. While efforts have been made to ensure accuracy, errors or omissions may exist. Online Legal India disclaims any liability for losses or damages resulting from any inaccuracies or incomplete information in this document.
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