HSN Classification

HSN 40 - Rubber and articles thereof

Classification level: Chapter. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.

Code details

Code Type: HSN
Code: 40
Official Description: Rubber and articles thereof

Tax guide notes

- GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
- Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
- If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.

Compliance checklist

- Keep product/service description on invoice aligned with the selected HSN/SAC code.
- Review code selection whenever scope of work or product mix changes.
- Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.

Related codes

HSN

4001

NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP

HSN

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

HSN

4003

RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP

HSN

4004

WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM

HSN

4005

COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP

HSN

4006

OTHER FORMS (FOR EXAMPLE, RODS, TUBES AND PROFILE SHAPES) AND ARTICLES (FOR EXAMPLE, DISCS AND RINGS), OF UNVULCANISED RUBBER