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Chapter 40 of the HSN tariff covers Rubber and articles thereof. It has 20 headings (4-digit codes) and 180 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
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Headings in this chapter
4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in…4002Synthetic rubber and factice derived form oils, in primary forms or in plates, sheets or…4003Reclaimed rubber in primary forms or in plates, sheets or strip4004Waste, parings and scrap of rubber (other than hard rubber) and powders and granules…4005Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip4006Other forms (for example, rods, tubes and profile shapes) and articles (for example…4007Vulcanised rubber thread and cord4008Plates,sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber4009Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without…4010Conveyor or transmission belts or belting of vulcanised rubber4011New pneumatic tyres, of rubber4012Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and…4013Inner tubes, of rubber4014Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than…4015Articles of apparel and clothing accessories (including gloves, mittens and mitts) for…4016Other articles of vulcanised rubber other than hard rubber4017Hard rubber (for example, ebonite) in all forms, including waste and scrap, articles of…4022In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5%4081Egg yolks4089Other
4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
400110 | Natural rubber latex, whether or not pre vulcanised | 5% |
40011010 | Prevulcanised | 5% |
40011020 | Other than prevulcanised | 5% |
400121 | Smoked sheets | 5% |
40012100 | Smoked sheets | 5% |
400122 | Technically specified natural rubber (tsnr) | 5% |
40012200 | Technically specified natural rubber (tsnr) | 5% |
400129 | Other | 5% |
40012910 | HEVEA | 5% |
40012920 | Pale crepe | 5% |
40012930 | Estate brown crepe | 5% |
40012940 | Oil extended natural rubber | 5% |
40012990 | Other | 5% |
400130 | Balata, gutta-percha, guayule, chicle and similar natural gums | 5% |
40013000 | Balata, gutta-percha, guayule, chicle and similar natural gums | 5% |
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
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
400211 | LATEX | 18% |
40021100 | LATEX | 18% |
400219 | Other | 18% |
40021910 | Oil extended styrene butadiene rubber | 18% |
40021920 | Styrene butadiene rubber with styrene content exceeding 50% | 18% |
40021930 | Styrene butadiene styrene oil bound copolymer | 18% |
40021990 | Other | 18% |
400220 | Butadiene rubber (br) | 18% |
40022000 | Butadiene rubber (br) | 18% |
400231 | Isobutene-isoprene (butyl) rubber (iir) | 18% |
40023100 | Isobutene-isoprene (butyl) rubber (iir) | 18% |
400239 | Other | 18% |
40023900 | Other | 18% |
400241 | LATEX | 18% |
40024100 | LATEX | 18% |
400249 | Other | 18% |
40024900 | Other | 18% |
400251 | LATEX | 18% |
40025100 | LATEX | 18% |
400259 | Other | 18% |
40025900 | Other | 18% |
400260 | Isoprene rubber (ir) | 18% |
40026000 | Isoprene rubber (ir) | 18% |
400270 | Ethylene-propylene-non-conjugated diene rubber (epdm) | 18% |
40027000 | Ethylene-propylene-non-conjugated diene rubber (epdm) | 18% |
400280 | Mixtures of any product of heading 4001 with any product of this heading | 18% |
40028010 | LATEX | 18% |
40028020 | Chemically modified form of natural rubber including graft rubber | 18% |
40028090 | Other | 18% |
400291 | LATEX | 18% |
40029100 | LATEX | 18% |
400299 | Other | 18% |
40029910 | Factice (rubber substitute derived from oil) | 18% |
40029920 | Tread rubber compound, cushion compound, cushion gum and tread gum for resoling or repairing or retreading rubber tyres | 18% |
40029990 | Other | 18% |
4003 Reclaimed rubber in primary forms or in plates, sheets or strip
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
400300 | Reclaimed rubber in primary forms or in plates, sheets or strip | 18% |
40030000 | Reclaimed rubber in primary forms or in plates, sheets or strip | 18% |
4004 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
400400 | Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom | 5% or 18% |
40040000 | Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom | 5% |
4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
400510 | Compounded with carbon black or silica | 18% |
40051000 | Compounded with carbon black or silica | 18% |
400520 | Solutions, dispersions other than those of sub heading 4005 10 | 18% |
40052010 | Can sealing compound | 18% |
40052090 | Other | 18% |
400591 | Plates, sheets and strip | 18% |
40059110 | Hospital sheeting | 18% |
40059190 | Other | 18% |
400599 | Other | 18% |
40059910 | Granules of unvulcanised natural or synthetic rubber, compounded, ready for vulcanisation | 18% |
40059990 | Other | 18% |
4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
400610 | "camel-back" strips for retreading rubber tyres | 18% |
40061000 | "camel-back" strips for retreading rubber tyres | 18% |
400690 | Other | 18% |
40069010 | Thread, not covered | 18% |
40069090 | Other | 18% |
4007 Vulcanised rubber thread and cord
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
400700 | Vulcanised rubber thread and cord | 5% or 18% |
40070010 | Thread, not covered | 5% or 18% |
40070020 | Cord, not covered | 18% |
40070090 | Other | 18% |
4008 Plates,sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
400811 | Plates, sheets and strip | 18% |
40081110 | Of micro-cellular rubber | 18% |
40081190 | Other | 18% |
400819 | Other | 18% |
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 | 18% |
40081990 | Other | 18% |
400821 | Plates, sheets and strip | 18% |
40082110 | Used in the manufacture of soles, heels or soles and heels combined, for footwear | 18% |
40082120 | For resoling or repairing or retreading rubber tyres | 18% |
40082190 | Other | 18% |
400829 | Other | 18% |
40082910 | Rubber sheets and resin rubber sheets for soles and heels | 18% |
40082920 | Blocks used in the manufacture of soles, heels or soles and heels combined, for footwear | 18% |
40082930 | Latex foam sponge | 18% |
40082940 | Tread rubber and tread packing strip for resoling or repairing or retreading rubber tyres | 18% |
40082990 | Other | 18% |
4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
400911 | Without fittings | 18% |
40091100 | Without fittings | 18% |
400912 | With fittings | 18% |
40091200 | With fittings | 18% |
400921 | Without fittings | 18% |
40092100 | Without fittings | 18% |
400922 | With fittings | 18% |
40092200 | With fittings | 18% |
400931 | Without fittings | 18% |
40093100 | Without fittings | 18% |
400932 | With fittings | 18% |
40093200 | With fittings | 18% |
400941 | Without fittings | 18% |
40094100 | Without fittings | 18% |
400942 | With fittings | 18% |
40094200 | With fittings | 18% |
4010 Conveyor or transmission belts or belting of vulcanised rubber
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
401011 | Reinforced only with metal | 18% |
40101110 | Where the rubber compound content is less than 25% by weight | 18% |
40101190 | Other | 18% |
401012 | Reinforced only with textile materials | 18% |
40101210 | Where the rubber compound content is less than 25% by weight | 18% |
40101290 | Other | 18% |
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 | 18% |
40101390 | Conveyor or transmission belts or belting of vulcanised rubber - conveyor belts or belting : - reinforced only with plastics : other | 18% |
401019 | Other | 18% |
40101910 | Where the rubber compound content is less than 25% by weight | 18% |
40101990 | Other | 18% |
401031 | Endless transmission belts of trapezoidal cross-section (v-belts), v-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm | 18% |
40103110 | Where the rubber compound content is less than 25% by weight | 18% |
40103190 | Other | 18% |
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 | 18% |
40103210 | Where the rubber compound content is less than 25% by weight | 18% |
40103290 | Other | 18% |
401033 | Endless transmission belts of trapezoidal crosssection (v-belts), v-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm | 18% |
40103310 | Where the rubber compound content is less than 25% by weight | 18% |
40103390 | Other | 18% |
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 | 18% |
40103410 | Where the rubber compound content is less than 25% by weight | 18% |
40103490 | Other | 18% |
401035 | Endless synchronous belts of an outside circumference exceeding 60 cm but not exceeding 150 cm | 18% |
40103510 | Where the rubber compound content is less than 25% by weight | 18% |
40103590 | Other | 18% |
401036 | Endless synchronous belts of an outside circumference exceeding 150 cm but not exceeding 198 cm | 18% |
40103610 | Where the rubber compound content is less than 25% by weight | 18% |
40103690 | Other | 18% |
401039 | Other | 18% |
40103911 | Endless flat belt | 18% |
40103912 | Ply belting | 18% |
40103919 | Other | 18% |
40103991 | Endless flat belt | 18% |
40103992 | Ply belting | 18% |
40103999 | Other | 18% |
4011 New pneumatic tyres, of rubber
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
401110 | Of a kind used on motor cars (including station wagons and racing cars) | 5% or 18% |
40111010 | Radials | 18% |
40111090 | Other | 18% |
401120 | Of a kind used on buses or lorries | 5% or 18% |
40112010 | Radials | 18% |
40112090 | Other | 18% |
401130 | Of a kind used on aircraft | 5% or 18% |
40113000 | Of a kind used on aircraft | 5% |
401140 | Of a kind used on motor cycles | 5% or 18% |
40114010 | For motor cycles | 18% |
40114020 | For motor scooters | 18% |
40114090 | Other | 18% |
401150 | Of a kind used on bicycles | 5% or 18% |
40115010 | Multi-cellular polyurethane (mcp) tubeless tyres | 5% |
40115090 | Other | 5% |
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 | 18% |
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 | 18% |
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 | 18% |
40116900 | New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : other | 18% |
401170 | Of a kind used on agricultural or forestry vehicles and machines | 5% or 18% |
40117000 | Of a kind used on agricultural or forestry vehicles and machines | 5% |
401180 | Of a kind used on construction, mining or industrial handling vehicles and machines | 5% or 18% |
40118000 | Of a kind used on construction, mining or industrial handling vehicles and machines | 18% |
401190 | Other | 5% or 18% |
40119000 | Other | 18% |
40119200 | New pneumatic tyres, of rubber - other : of a kind used on agricultural or forestry vehicles and machines | 18% |
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 | 18% |
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 | 18% |
40119900 | New pneumatic tyres, of rubber - other : other | 18% |
4012 Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
401211 | Of a kind used on motor cars (including station wagons and racing cars) | 18% |
40121100 | Of a kind used on motor cars (including station wagons and racing cars) | 18% |
401212 | Of a kind used on buses or lorries | 18% |
40121200 | Of a kind used on buses or lorries | 18% |
401213 | Of a kind used on aircraft | 18% |
40121300 | Of a kind used on aircraft | 18% |
401219 | Other | 18% |
40121910 | For two wheelers | 18% |
40121990 | Other | 18% |
401220 | Used pneumatic tyres | 18% |
40122010 | For buses, lorries and earth moving equipments including light commercial vehicles | 18% |
40122020 | For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles | 18% |
40122090 | Other | 18% |
401290 | Other | 18% |
40129010 | Solid rubber tyres for motor vehicles | 18% |
40129020 | Solid rubber tyres for other vehicles | 18% |
40129030 | Tyres with metal framework | 18% |
40129041 | Of a kind used in two-wheeled and three-wheeled motor vehicles | 18% |
40129049 | Other | 18% |
40129050 | Tyre treads, interchangeable | 18% |
40129090 | Other | 18% |
4013 Inner tubes, of rubber
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
401310 | Of a kind used on motor cars (including station wagons and racing cars), buses or lorries | 5% or 18% |
40131010 | For motor cars | 18% |
40131020 | For lorries and buses | 18% |
401320 | Of a kind used on bicycles | 5% or 18% |
40132000 | Of a kind used on bicycles | 5% |
401390 | Other | 5% or 18% |
40139010 | For aircraft | 18% |
40139020 | For motor cycle | 18% |
40139030 | For off the road vehicles, not elsewhere specified or included | 18% |
40139041 | Rear tyres | 18% |
40139049 | Other | 5% |
40139050 | Of a kind used in tyres of cycle rickshaws and three-wheeled powered cycle-rickshaws | 5% or 18% |
40139090 | Other | 18% |
4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber
GST: Nil or 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
401410 | Sheath contraceptives | Nil or 5% or 18% |
40141010 | Rubber contraceptives, male (condoms) | Nil |
40141020 | Rubber contraceptives, female (diaphragms), such as cervical caps | Nil |
401490 | Other | Nil or 5% or 18% |
40149010 | Hot water bottles | 18% |
40149020 | Ice bags | 18% |
40149030 | Feeding bottle nipples | 5% |
40149090 | Other | 18% |
4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubber other than hard rubber
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
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 | 5% |
401512 | Of a kind used for medical, surgical, dental or veterinary purposes | 5% or 18% |
40151200 | Of a kind used for medical, surgical, dental or veterinary purposes | 5% |
401519 | Other | 5% or 18% |
40151900 | Other | 18% |
401590 | Other | 5% or 18% |
40159010 | Rubber apron | 18% |
40159020 | Labels | 18% |
40159030 | Industrial gloves | 18% |
40159091 | Diving suits | 18% |
40159099 | Other | 18% |
4016 Other articles of vulcanised rubber other than hard rubber
GST: Nil or 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
401610 | Of cellular rubber | Nil or 5% or 18% |
40161000 | Of cellular rubber | 18% |
401691 | Floor coverings and mats | Nil or 5% or 18% |
40169100 | Floor coverings and mats | 18% |
401692 | Erasers | Nil or 5% or 18% |
40169200 | Erasers | Nil |
401693 | Gaskets, washers and other seals | Nil or 5% or 18% |
40169310 | Patches for puncture repair of self-vulcanising rubber or a rubber backing | 18% |
40169320 | Rubber rings (o-ring) | 18% |
40169330 | Rubber seals (oil seals and the like) | 18% |
40169340 | Gaskets | 18% |
40169350 | Washers | 18% |
40169360 | PLUGS | 18% |
40169390 | Other | 18% |
401694 | Boat or dock fenders, whether or not inflatable | Nil or 5% or 18% |
40169400 | Boat or dock fenders, whether or not inflatable | 18% |
401695 | Other inflatable articles | Nil or 5% or 18% |
40169510 | Air mattresses | 18% |
40169590 | Other | 18% |
401699 | Other | Nil or 5% or 18% |
40169910 | Rubber cots for textile industry | 18% |
40169920 | Rubber bands | 5% |
40169930 | Rubber threads | 18% |
40169940 | Rubber blankets | 18% |
40169950 | Rubber cushions | 18% |
40169960 | Rubber bushes | 18% |
40169970 | Ear plug | 18% |
40169980 | Stoppers | 18% |
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 | 18% |
4017 Hard rubber (for example, ebonite) in all forms, including waste and scrap, articles of hard rubber
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
401700 | Hard rubber (for example, ebonite) in all forms, including waste and scrap, articles of hard rubber | 5% or 18% |
40170010 | Plates, sheets, rods and tubes of ebonite and vulcanite | 18% |
40170020 | Scrap, waste and powder of hardened rubber (ebonite and vulcanite) | 5% or 18% |
40170030 | Printers' rollers | 18% |
40170040 | Textile rollers | 18% |
40170050 | Typewriters and cyclostyling rollers | 18% |
40170090 | Other | 5% |
4022 In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5%
GST: 18% (default rate)
4081 Egg yolks
GST: 18% (default rate)
4089 Other
GST: 18% (default rate)
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
