Table of Contents
- Updated on : September 20, 2025
HSN Chapter 40: Rubber and Rubber Articles Classification & GST India
HSN Code & GST Rate for Rubber & Related Articles - Chapter 40
HSN Chapter 40 has experienced comprehensive consumer and industry-friendly changes in the September 2025 GST reforms, with most rubber products moving to favorable rates while maintaining support for essential transportation and medical applications. Natural rubber and essential products like bicycle tyres, surgical gloves, and medical items receive highly favorable 5% GST rates, while industrial rubber products benefit from the moderate 9% GST rate, reflecting India's commitment to supporting both healthcare accessibility and transportation affordability across all economic segments.
Key Classification Factors for Rubber and Rubber Articles GST Rates
- Essential Transportation Support: Bicycle and tractor tyres at highly favorable 5% GST
- Medical Priority Recognition: Surgical gloves and medical items at 5% GST
- Natural Resource Benefits: Natural rubber at favorable rates supporting domestic production
- Industrial Application Balance: Most rubber products at moderate 9% GST
Complete HSN Code Table: Rubber and Rubber Articles (Chapter 40)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| Exempt | Condoms and contraceptives | 4014 | 40141010, 40141020, 40149010, 40149020, 40149030, 40149090 |
| 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 |
| 5% | Waste, parings or scrap of rubber (other than hard rubber) | 40040000 | 40040000 |
| 5% | Latex Rubber Thread | 4007 | 40070010, 40070020, 40070090 |
| 5% | Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws | 4011, 4013 | 40117000, 40118000, 40119000, 40131010, 40131020, 40132000 |
| 5% | New pneumatic tyres, of rubber of a kind used on aircraft | 40113000 | 40113000 |
| 5% | Rear Tractor tyres and rear tractor tyre tubes | 4011 | 40117000, 40139049 |
| 5% | Nipples of feeding bottles | 4014 | 40141010, 40141020, 40149010, 40149020, 40149030, 40149090 |
| 5% | Surgical rubber gloves or medical examination rubber gloves | 4015 | 40151100, 40151900, 40159010, 40159020, 40159030, 40159091 |
| 5% | Rubber bands | 4016 | 40161000, 40169100, 40169200, 40169310, 40169320, 40169330 |
| 5% | Toy balloons made of natural rubber latex | 4016 | Various HSN codes under 4016 |
| 5% | Erasers | 4016 | Various HSN codes under 4016 |
| 5% | Waste or scrap of hard rubber | 4017 | 40170010, 40170020, 40170030, 40170040, 40170050, 40170090 |
| 9% | 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 |
| 9% | Reclaimed rubber in primary forms or in plates, sheets or strip | 4003 | 40030000 |
| 9% | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip | 4005 | 40051000, 40052010, 40052090, 40059110, 40059190, 40059910 |
| 9% | Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber | 4006 | 40061000, 40069010, 40069090 |
| 9% | Vulcanised rubber thread and cord, other than latex rubber thread | 4007 | 40070010, 40070020, 40070090 |
| 9% | Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber | 4008 | 40081110, 40081190, 40081910, 40081990, 40082110, 40082120 |
| 9% | 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 |
| 9% | Conveyor or transmission belts or belting, of vulcanised rubber | 4010 | 40101110, 40101190, 40101210, 40101290, 40101910, 40101990 |
| 9% | 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 | Various HSN codes under 4011 |
| 9% | Retreaded or used tyres and flaps | 4012 | 40121100, 40121200, 40121300, 40121910, 40121990, 40122010 |
| 9% | 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 | 40139010, 40139020, 40139030, 40139041, 40139050, 40139090 |
| 9% | 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, female (diaphragms), such as cervical caps] | 4014 | Various HSN codes under 4014 |
| 9% | 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 | Various HSN codes under 4015 |
| 9% | Other articles of vulcanised rubber other than hard rubber (other than erasers, rubber bands, toy balloons) | 4016 | Various HSN codes under 4016 |
| 9% | Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber | 4017 | Various HSN codes under 4017 |
🚴 Consumer & Industry-Friendly GST Structure for Rubber Products - September 2025:
- Transportation Affordability: Bicycle, cycle-rickshaw, and tractor tyres at highly favorable 5% GST supporting both rural and urban mobility
- Medical Priority Recognition: Surgical gloves and medical rubber products at 5% GST enhancing healthcare accessibility and safety
- Natural Resource Support: Natural rubber at 5% GST supporting domestic rubber plantations and processing industries
- Essential Item Benefits: Feeding bottle nipples, erasers, and toy balloons at 5% GST supporting children and educational needs
- Industrial Application Balance: Most industrial rubber products at moderate 9% GST reducing manufacturing costs
- Healthcare Access Priority: Contraceptives remain completely exempt supporting public health initiatives
- Agricultural Support: Tractor-related rubber products at favorable rates supporting farm mechanization
- Environmental Benefits: Rubber waste and scrap at 5% GST encouraging recycling and circular economy
- Manufacturing Input Relief: Primary form rubber products at competitive rates supporting downstream industries
📋 GST Council Updates - September 2025
The 56th GST Council meeting delivered comprehensive relief for rubber products through the "Mobility & Healthcare Access Initiative", dramatically reducing rates on essential transportation and medical items while maintaining competitive rates for industrial applications. The elimination of the 12% GST slab resulted in significant benefits across the rubber industry.
Key decisions for Chapter 40 include:
- Transportation Affordability Priority: Bicycle, cycle-rickshaw, and tractor tyres maintained at 5% GST supporting both rural and urban mobility needs
- Medical Access Enhancement: Surgical gloves and medical rubber items moved from 12% to 5% GST, significantly reducing healthcare costs
- Natural Resource Industry Support: Natural rubber maintained at 5% GST supporting domestic plantation and processing sectors
- Industrial Application Relief: Most rubber products moved to moderate 9% GST reducing manufacturing and industrial costs
- Essential Item Recognition: Feeding bottle nipples, erasers, and educational items at 5% GST supporting child welfare
- Environmental Sustainability: Rubber waste and scrap at 5% GST encouraging recycling and circular economy practices
These reforms demonstrate the GST Council's commitment to affordable transportation, accessible healthcare, and competitive manufacturing while supporting both traditional rubber industries and modern application sectors. The changes particularly benefit rural transportation, healthcare providers, and manufacturing industries relying on rubber inputs.
🚴 Expert GST for Rubber & Automotive Industries
Professional tax consultancy for rubber manufacturers, tyre companies, and automotive parts suppliers under the new GST structure
Disclaimer
The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.