GST HSN Chapter 40

Rubber and articles thereof

This chapter covers rubber and articles thereof such as natural rubber, synthetic rubber, etc.

Simple Summary

Chapter 40 covers Rubber and articles thereof. Tyres, tubes, belts.

What is NOT covered?

This chapter excludes Footwear (Chapter 64).

UQC Guidance

KGS / NOS

GST Rate Summary

18% or 28% for tyres.

HSN Codes in this Chapter

Type below to narrow down your search

HSN Code Description Action
40 Rubber and articles thereof Use
4001 NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP Use
400110 NATURAL RUBBER LATEX, WHETHER OR NOT PRE VULCANISED: Use
40011010 PREVULCANISED Use
40011020 OTHER THAN PREVULCANISED Use
400121 SMOKED SHEETS Use
40012100 SMOKED SHEETS Use
400122 TECHNICALLY SPECIFIED NATURAL RUBBER (TSNR) Use
40012200 TECHNICALLY SPECIFIED NATURAL RUBBER (TSNR) Use
400129 OTHER : Use
40012910 HEVEA Use
40012920 PALE CREPE Use
40012930 ESTATE BROWN CREPE Use
40012940 OIL EXTENDED NATURAL RUBBER Use
40012990 OTHER Use
400130 BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS Use
40013000 BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS Use
4002 SYNTHETIC RUBBER AND FACTICE DERIVED FORM OILS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP, MIXTURES OF ANY PRODUCT OF HEADING4001 WITH ANY PRODUCT OF THIS HEADING, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP Use
400211 LATEX Use
40021100 LATEX Use
400219 OTHER : Use
40021910 OIL EXTENDED STYRENE BUTADIENE RUBBER Use
40021920 STYRENE BUTADIENE RUBBER WITH STYRENE CONTENT EXCEEDING 50% Use
40021930 STYRENE BUTADIENE STYRENE OIL BOUND COPOLYMER Use
40021990 OTHER Use
400220 BUTADIENE RUBBER (BR) Use
40022000 BUTADIENE RUBBER (BR) Use
400231 ISOBUTENE-ISOPRENE (BUTYL) RUBBER (IIR) Use
40023100 ISOBUTENE-ISOPRENE (BUTYL) RUBBER (IIR) Use
400239 OTHER Use
40023900 OTHER Use
400241 LATEX Use
40024100 LATEX Use
400249 OTHER Use
40024900 OTHER Use
400251 LATEX Use
40025100 LATEX Use
400259 OTHER Use
40025900 OTHER Use
400260 ISOPRENE RUBBER (IR) Use
40026000 ISOPRENE RUBBER (IR) Use
400270 ETHYLENE-PROPYLENE-NON-CONJUGATED DIENE RUBBER (EPDM) Use
40027000 ETHYLENE-PROPYLENE-NON-CONJUGATED DIENE RUBBER (EPDM) Use
400280 MIXTURES OF ANY PRODUCT OF HEADING 4001 WITH ANY PRODUCT OF THIS HEADING : Use
40028010 LATEX Use
40028020 CHEMICALLY MODIFIED FORM OF NATURAL RUBBER INCLUDING GRAFT RUBBER Use
40028090 OTHER Use
400291 LATEX Use
40029100 LATEX Use
400299 OTHER : Use
40029910 FACTICE (RUBBER SUBSTITUTE DERIVED FROM OIL) Use
40029920 TREAD RUBBER COMPOUND, CUSHION COMPOUND, CUSHION GUM AND TREAD GUM FOR RESOLING OR REPAIRING OR RETREADING RUBBER TYRES Use
40029990 OTHER Use
4003 RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP Use
400300 RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP Use
40030000 RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP Use
4004 WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM Use
400400 WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM Use
40040000 WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM Use
4005 COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP Use
400510 COMPOUNDED WITH CARBON BLACK OR SILICA Use
40051000 COMPOUNDED WITH CARBON BLACK OR SILICA Use
400520 SOLUTIONS, DISPERSIONS OTHER THAN THOSE OF SUB HEADING 4005 10: Use
40052010 CAN SEALING COMPOUND Use
40052090 OTHER Use
400591 PLATES, SHEETS AND STRIP: Use
40059110 HOSPITAL SHEETING Use
40059190 OTHER Use
400599 OTHER : Use
40059910 GRANULES OF UNVULCANISED NATURAL OR SYNTHETIC RUBBER, COMPOUNDED, READY FOR VULCANISATION Use
40059990 OTHER Use
4006 OTHER FORMS (FOR EXAMPLE, RODS, TUBES AND PROFILE SHAPES) AND ARTICLES (FOR EXAMPLE, DISCS AND RINGS), OF UNVULCANISED RUBBER Use
400610 "CAMEL-BACK" STRIPS FOR RETREADING RUBBER TYRES Use
40061000 "CAMEL-BACK" STRIPS FOR RETREADING RUBBER TYRES Use
400690 OTHER : Use
40069010 THREAD, NOT COVERED Use
40069090 OTHER Use
4007 VULCANISED RUBBER THREAD AND CORD Use
400700 VULCANISED RUBBER THREAD AND CORD: Use
40070010 THREAD, NOT COVERED Use
40070020 CORD, NOT COVERED Use
40070090 OTHER Use
4008 PLATES,SHEETS, STRIP, RODS AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER Use
400811 PLATES, SHEETS AND STRIP : Use
40081110 OF MICRO-CELLULAR RUBBER Use
40081190 OTHER Use
400819 OTHER : Use
40081910 BLOCKS OF MICRO-CELLULAR RUBBER BUT NOT OF LATEX FOAM SPONGE, USED IN THE MANUFACTURE OF SOLES, HEELS OR SOLES AND HEELS COMBINED, FOR FOOTWEAR Use
40081990 OTHER Use
400821 PLATES, SHEETS AND STRIP : Use
40082110 USED IN THE MANUFACTURE OF SOLES, HEELS OR SOLES AND HEELS COMBINED, FOR FOOTWEAR Use
40082120 FOR RESOLING OR REPAIRING OR RETREADING RUBBER TYRES Use
40082190 OTHER Use
400829 OTHER : Use
40082910 RUBBER SHEETS AND RESIN RUBBER SHEETS FOR SOLES AND HEELS Use
40082920 BLOCKS USED IN THE MANUFACTURE OF SOLES, HEELS OR SOLES AND HEELS COMBINED, FOR FOOTWEAR Use
40082930 LATEX FOAM SPONGE Use
40082940 TREAD RUBBER AND TREAD PACKING STRIP FOR RESOLING OR REPAIRING OR RETREADING RUBBER TYRES Use
40082990 OTHER Use
4009 TUBES, PIPES AND HOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT THEIR FITTINGS (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES) Use
400911 WITHOUT FITTINGS Use
40091100 WITHOUT FITTINGS Use
400912 WITH FITTINGS Use
40091200 WITH FITTINGS Use
400921 WITHOUT FITTINGS Use
40092100 WITHOUT FITTINGS Use
400922 WITH FITTINGS Use
40092200 WITH FITTINGS Use
400931 WITHOUT FITTINGS Use
40093100 WITHOUT FITTINGS Use
400932 WITH FITTINGS Use
40093200 WITH FITTINGS Use
400941 WITHOUT FITTINGS Use
40094100 WITHOUT FITTINGS Use
400942 WITH FITTINGS Use
40094200 WITH FITTINGS Use
4010 CONVEYOR OR TRANSMISSION BELTS OR BELTING OF VULCANISED RUBBER Use
401011 REINFORCED ONLY WITH METAL : Use
40101110 WHERE THE RUBBER COMPOUND CONTENT IS LESS THAN 25% BY WEIGHT Use
40101190 OTHER Use
401012 REINFORCED ONLY WITH TEXTILE MATERIALS : Use
40101210 WHERE THE RUBBER COMPOUND CONTENT IS LESS THAN 25% BY WEIGHT Use
40101290 OTHER Use
40101310 CONVEYOR OR TRANSMISSION BELTS OR BELTING OF VULCANISED RUBBER - CONVEYOR BELTS OR BELTING : - REINFORCED ONLY WITH PLASTICS : WHERE THE RUBBER COMPOUND CONTENT IS LESS THAN 25% BY WEIGHT Use
40101390 CONVEYOR OR TRANSMISSION BELTS OR BELTING OF VULCANISED RUBBER - CONVEYOR BELTS OR BELTING : - REINFORCED ONLY WITH PLASTICS : OTHER Use
401019 OTHER : Use
40101910 WHERE THE RUBBER COMPOUND CONTENT IS LESS THAN 25% BY WEIGHT Use
40101990 OTHER Use
401031 ENDLESS TRANSMISSION BELTS OF TRAPEZOIDAL CROSS-SECTION (V-BELTS), V-RIBBED, OF AN OUTSIDE CIRCUMFERENCE EXCEEDING 60 CM BUT NOT EXCEEDING 180 CM: Use
40103110 WHERE THE RUBBER COMPOUND CONTENT IS LESS THAN 25% BY WEIGHT Use
40103190 OTHER Use
401032 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 : Use
40103210 WHERE THE RUBBER COMPOUND CONTENT IS LESS THAN 25% BY WEIGHT Use
40103290 OTHER Use
401033 ENDLESS TRANSMISSION BELTS OF TRAPEZOIDAL CROSSSECTION (V-BELTS), V-RIBBED, OF AN OUTSIDE CIRCUMFERENCE EXCEEDING 180 CM BUT NOT EXCEEDING 240 CM: Use
40103310 WHERE THE RUBBER COMPOUND CONTENT IS LESS THAN 25% BY WEIGHT Use
40103390 OTHER Use
401034 ENDLESS TRANSMISSION BELTS OF TRAPEZOIDAL CROS SECTION (V-BELTS), OTHER THAN V-RIBBED,OF AN OUTSIDE CIRCUMFERENCE EXCEEDING 180 CM BUT NOT EXCEEDING 240 CM : Use
40103410 WHERE THE RUBBER COMPOUND CONTENT IS LESS THAN 25% BY WEIGHT Use
40103490 OTHER Use
401035 ENDLESS SYNCHRONOUS BELTS OF AN OUTSIDE CIRCUMFERENCE EXCEEDING 60 CM BUT NOT EXCEEDING 150 CM : Use
40103510 WHERE THE RUBBER COMPOUND CONTENT IS LESS THAN 25% BY WEIGHT Use
40103590 OTHER Use
401036 ENDLESS SYNCHRONOUS BELTS OF AN OUTSIDE CIRCUMFERENCE EXCEEDING 150 CM BUT NOT EXCEEDING 198 CM : Use
40103610 WHERE THE RUBBER COMPOUND CONTENT IS LESS THAN 25% BY WEIGHT Use
40103690 OTHER Use
401039 OTHER : Use
40103911 ENDLESS FLAT BELT Use
40103912 PLY BELTING Use
40103919 OTHER Use
40103991 ENDLESS FLAT BELT Use
40103992 PLY BELTING Use
40103999 OTHER Use
4011 NEW PNEUMATIC TYRES, OF RUBBER Use
401110 OF A KIND USED ON MOTOR CARS (INCLUDING STATION WAGONS AND RACING CARS) : Use
40111010 RADIALS Use
40111090 OTHER Use
401120 OF A KIND USED ON BUSES OR LORRIES : Use
40112010 RADIALS Use
40112090 OTHER Use
401130 OF A KIND USED ON AIRCRAFT Use
40113000 OF A KIND USED ON AIRCRAFT Use
401140 OF A KIND USED ON MOTOR CYCLES : Use
40114010 FOR MOTOR CYCLES Use
40114020 FOR MOTOR SCOOTERS Use
40114090 OTHER Use
401150 OF A KIND USED ON BICYCLES : Use
40115010 MULTI-CELLULAR POLYURETHANE (MCP) TUBELESS TYRES Use
40115090 OTHER Use
40116100 NEW PNEUMATIC TYRES, OF RUBBER - OTHER, HAVING A HERRING-BONE OR SIMILAR TREAD : OF A KIND USED ON AGRICULTURAL OR FORESTRY VEHICLES AND MACHINES Use
40116200 NEW PNEUMATIC TYRES, OF RUBBER - OTHER, HAVING A HERRING-BONE OR SIMILAR TREAD : OF A KIND USED ON CONSTRUCTION OR INDUSTRIAL HANDLING VEHICLES AND MACHINES AND HAVING A RIM SIZE NOT EXCEEDING 61 CM Use
40116300 NEW PNEUMATIC TYRES, OF RUBBER - OTHER, HAVING A HERRING-BONE OR SIMILAR TREAD : OF A KIND USED ON CONSTRUCTION OR INDUSTRIAL HANDLING VEHICLES AND MACHINES AND HAVING A RIM SIZE EXCEEDING 61 CM Use
40116900 NEW PNEUMATIC TYRES, OF RUBBER - OTHER, HAVING A HERRING-BONE OR SIMILAR TREAD : OTHER Use
401170 OF A KIND USED ON AGRICULTURAL OR FORESTRY VEHICLES AND MACHINES Use
40117000 Of a kind used on agricultural or forestry vehicles and machines Use
401180 OF A KIND USED ON CONSTRUCTION, MINING OR INDUSTRIAL HANDLING VEHICLES AND MACHINES Use
40118000 Of a kind used on construction, mining or industrial handling vehicles and machines Use
401190 OTHER Use
40119000 Other Use
40119200 NEW PNEUMATIC TYRES, OF RUBBER - OTHER : OF A KIND USED ON AGRICULTURAL OR FORESTRY VEHICLES AND MACHINES Use
40119300 NEW PNEUMATIC TYRES, OF RUBBER - OTHER : OF A KIND USED ON CONSTRUCTION OR INDUSTRIAL HANDLING VEHICLES AND MACHINES AND HAVING A RIM SIZE NOT EXCEEDING 61 CM Use
40119400 NEW PNEUMATIC TYRES, OF RUBBER - OTHER : OF A KIND USED ON CONSTRUCTION OR INDUSTRIAL HANDLING VEHICLES AND MACHINES AND HAVING A RIM SIZE EXCEEDING 61 CM Use
40119900 NEW PNEUMATIC TYRES, OF RUBBER - OTHER : OTHER Use
4012 RETREADED OR USED PNEUMATIC TYRES OF RUBBER, SOLID OR CUSHION TYRES, TYRE TREADS AND TYRE FLAPS, OF RUBBER Use
401211 OF A KIND USED ON MOTOR CARS (INCLUDING STATION WAGONS AND RACING CARS) Use
40121100 OF A KIND USED ON MOTOR CARS (INCLUDING STATION WAGONS AND RACING CARS) Use
401212 OF A KIND USED ON BUSES OR LORRIES Use
40121200 OF A KIND USED ON BUSES OR LORRIES Use
401213 OF A KIND USED ON AIRCRAFT Use
40121300 OF A KIND USED ON AIRCRAFT Use
401219 OTHER : Use
40121910 FOR TWO WHEELERS Use
40121990 OTHER Use
401220 USED PNEUMATIC TYRES : Use
40122010 FOR BUSES, LORRIES AND EARTH MOVING EQUIPMENTS INCLUDING LIGHT COMMERCIAL VEHICLES Use
40122020 FOR PASSENGER AUTOMOBILE VEHICLES, INCLUDING TWO WHEELERS, THREE WHEELERS AND PERSONAL TYPE VEHICLES Use
40122090 OTHER Use
401290 OTHER : Use
40129010 SOLID RUBBER TYRES FOR MOTOR VEHICLES Use
40129020 SOLID RUBBER TYRES FOR OTHER VEHICLES Use
40129030 TYRES WITH METAL FRAMEWORK Use
40129041 OF A KIND USED IN TWO-WHEELED AND THREE-WHEELED MOTOR VEHICLES Use
40129049 OTHER Use
40129050 TYRE TREADS, INTERCHANGEABLE Use
40129090 OTHER Use
4013 INNER TUBES, OF RUBBER Use
401310 OF A KIND USED ON MOTOR CARS (INCLUDING STATION WAGONS AND RACING CARS), BUSES OR LORRIES : Use
40131010 FOR MOTOR CARS Use
40131020 FOR LORRIES AND BUSES Use
401320 OF A KIND USED ON BICYCLES Use
40132000 OF A KIND USED ON BICYCLES Use
401390 OTHER : Use
40139010 FOR AIRCRAFT Use
40139020 FOR MOTOR CYCLE Use
40139030 FOR OFF THE ROAD VEHICLES, NOT ELSEWHERE SPECIFIED OR INCLUDED Use
40139041 REAR TYRES Use
40139049 OTHER Use
40139050 OF A KIND USED IN TYRES OF CYCLE RICKSHAWS AND THREE-WHEELED POWERED CYCLE-RICKSHAWS Use
40139090 OTHER Use
4014 HYGIENIC OR PHARMACEUTICAL ARTICLES (INCLUDING TEATS), OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT FITTINGS OF HARD RUBBER Use
401410 SHEATH CONTRACEPTIVES : Use
40141010 RUBBER CONTRACEPTIVES, MALE (CONDOMS) Use
40141020 RUBBER CONTRACEPTIVES, FEMALE (DIAPHRAGMS), SUCH AS CERVICAL CAPS Use
401490 OTHER : Use
40149010 HOT WATER BOTTLES Use
40149020 ICE BAGS Use
40149030 FEEDING BOTTLE NIPPLES Use
40149090 OTHER Use
4015 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES (INCLUDING GLOVES, MITTENS AND MITTS) FOR ALL PURPOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER Use
40151100 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES (INCLUDING GLOVES, MITTENS AND MITTS) FOR ALL PURPOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER - GLOVES, MITTENS AND MITTS : SURGICAL Use
401512 OF A KIND USED FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY PURPOSES Use
40151200 OF A KIND USED FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY PURPOSES Use
401519 OTHER Use
40151900 OTHER Use
401590 OTHER : Use
40159010 RUBBER APRON Use
40159020 LABELS Use
40159030 INDUSTRIAL GLOVES Use
40159091 DIVING SUITS Use
40159099 OTHER Use
4016 OTHER ARTICLES OF VULCANISED RUBBER OTHER THAN HARD RUBBER Use
401610 OF CELLULAR RUBBER Use
40161000 OF CELLULAR RUBBER Use
401691 FLOOR COVERINGS AND MATS Use
40169100 FLOOR COVERINGS AND MATS Use
401692 ERASERS Use
40169200 ERASERS Use
401693 GASKETS, WASHERS AND OTHER SEALS : Use
40169310 PATCHES FOR PUNCTURE REPAIR OF SELF-VULCANISING RUBBER OR A RUBBER BACKING Use
40169320 RUBBER RINGS (O-RING) Use
40169330 RUBBER SEALS (OIL SEALS AND THE LIKE) Use
40169340 GASKETS Use
40169350 WASHERS Use
40169360 PLUGS Use
40169390 OTHER Use
401694 BOAT OR DOCK FENDERS, WHETHER OR NOT INFLATABLE Use
40169400 BOAT OR DOCK FENDERS, WHETHER OR NOT INFLATABLE Use
401695 OTHER INFLATABLE ARTICLES: Use
40169510 AIR MATTRESSES Use
40169590 OTHER Use
401699 OTHER : Use
40169910 RUBBER COTS FOR TEXTILE INDUSTRY Use
40169920 RUBBER BANDS Use
40169930 RUBBER THREADS Use
40169940 RUBBER BLANKETS Use
40169950 RUBBER CUSHIONS Use
40169960 RUBBER BUSHES Use
40169970 EAR PLUG Use
40169980 STOPPERS Use
40169990 THE FOLLOWING GOODS FOR USE IN MANUFACTURE OF CELLULAR MOBILE PHONES, NAMELY :-(I) MICROPHONE RUBBER CASE(II) SENSOR RUBBER CASE/SEALING GASKET INCLUDING SEALING GASKETS/CASES FROM RUBBERS LIKE SBR, EPDM, CR, CS, SILICONE AND ALL OTHER INDIVIDUAL RUBBERS OR COMBINATION / COMBINATION OF RUBBERS Use
4017 HARD RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, INCLUDING WASTE AND SCRAP, ARTICLES OF HARD RUBBER Use
401700 HARD RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, INCLUDING WASTE AND SCRAP, ARTICLES OF HARD RUBBER: Use
40170010 PLATES, SHEETS, RODS AND TUBES OF EBONITE AND VULCANITE Use
40170020 SCRAP, WASTE AND POWDER OF HARDENED RUBBER (EBONITE AND VULCANITE) Use
40170030 PRINTERS' ROLLERS Use
40170040 TEXTILE ROLLERS Use
40170050 TYPEWRITERS AND CYCLOSTYLING ROLLERS Use
40170090 OTHER Use
40210 DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED~ Milk and cream, concentrated or containing added sugar or other sweetening matter~In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% : Use
4022 In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% Use
4081 Egg yolks Use
4089 Other Use