Last updated: May 31st, 2021 5:02 PM

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