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Chapter 40:HSN Code & GST Rate for Rubber & related articles

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


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