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GST Rates & HSN Codes for Natural Rubber, Synthetic Rubber, Compound Rubber, Plates, Sheets, Pipes,Condensed Milk


HSN Code Description Rate (%) Effective From CESS (%) Related Export / Import HSN Code
4003 Reclaimed rubber in primary forms or in plates, sheets or strip 18 28/06/2017 40030000
4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip 5 28/06/2017 40011010, 40011020, 40012100, 40012200, 40012910, 40012920, 40012930, 40012940, 40012990, 40013000
4002 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) 18 28/06/2017 40021100, 40021910, 40021920, 40021930, 40021990, 40022000, 40023100, 40023900, 40024100, 40024900, 40025100, 40025900, 40026000, 40027000, 40028010, 40028020, 40028090, 40029100, 40029910, 40029920, 40029990
4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip 18 28/06/2017 40051000, 40052010, 40052090, 40059110, 40059190, 40059910, 40059990
4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 18 28/06/2017 40061000, 40069010, 40069090
4007 Latex Rubber Thread 12 28/06/2017 40070010, 40070020, 40070090
4007 Vulcanised rubber thread and cord, other than latex rubber thread 18 28/06/2017 40070010, 40070020, 40070090
4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber 18 28/06/2017 40081110, 40081190, 40081910, 40081990, 40082110, 40082120, 40082190, 40082910, 40082920, 40082930, 40082940, 40082990
4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 18 28/06/2017 40091100, 40091200, 40092100, 40092200, 40093100, 40093200, 40094100, 40094200
4010 Conveyor or transmission belts or belt- ing, of vulcanised rubber 18 28/06/2017 40101110, 40101190, 40101210, 40101290, 40101910, 40101990, 40103110, 40103190, 40103210, 40103290, 40103310, 40103390, 40103410, 40103490, 40103510, 40103590, 40103610, 40103690, 40103911, 40103912, 40103919, 40103991, 40103992, 40103999
4011 Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws 5 28/06/2017 40117000, 40118000, 40119000, 40111010, 40111090, 40112010, 40112090, 40113000, 40114010, 40114020, 40114090, 40115010, 40115090, 40116100, 40116200, 40116300, 40116900, 40119200, 40119300, 40119400, 40119900
40113000 New pneumatic tyres, of rubber of a kind used on aircraft 5 14/11/2017
4011 Rear Tractor tyres and rear tractor tyre tubes(inserted w.e.f 14/11/2017 : and of a kind used on aircraft) 18 28/06/2017 40117000, 40118000, 40119000, 40111010, 40111090, 40112010, 40112090, 40113000, 40114010, 40114020, 40114090, 40115010, 40115090, 40116100, 40116200, 40116300, 40116900, 40119200, 40119300, 40119400, 40119900
4011 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] 18 14/11/2017 40117000, 40118000, 40119000, 40111010, 40111090, 40112010, 40112090, 40113000, 40114010, 40114020, 40114090, 40115010, 40115090, 40116100, 40116200, 40116300, 40116900, 40119200, 40119300, 40119400, 40119900
4011 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] 28 14/11/2017 40117000, 40118000, 40119000, 40111010, 40111090, 40112010, 40112090, 40113000, 40114010, 40114020, 40114090, 40115010, 40115090, 40116100, 40116200, 40116300, 40116900, 40119200, 40119300, 40119400, 40119900
4012 Retreaded or used tyres and flaps 18 14/11/2017 40121100, 40121200, 40121300, 40121910, 40121990, 40122010, 40122020, 40122090, 40129010, 40129020, 40129030, 40129041, 40129049, 40129050, 40129090
4012 Retreaded or used tyres and flaps 28 14/11/2017 40121100, 40121200, 40121300, 40121910, 40121990, 40122010, 40122020, 40122090, 40129010, 40129020, 40129030, 40129041, 40129049, 40129050, 40129090
4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws 5 28/06/2017 40131010, 40131020, 40132000, 40139010, 40139020, 40139030, 40139041, 40139050, 40139090
4013 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] 18 14/11/2017 40131010, 40131020, 40132000, 40139010, 40139020, 40139030, 40139041, 40139050, 40139090
4014 Condoms and contraceptives NIL 28/06/2017 40141010, 40141020, 40149010, 40149020, 40149030, 40149090
4014 Nipples of feeding bottles 12 28/06/2017 40141010, 40141020, 40149010, 40149020, 40149030, 40149090
4014 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] 18 28/06/2017 40141010, 40141020, 40149010, 40149020, 40149030, 40149090
4015 Surgical rubber gloves or medical examination rubber gloves 12 28/06/2017 40151100, 40151900, 40159010, 40159020, 40159030, 40159091, 40159099
4015 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] 18 28/06/2017 40151100, 40151900, 40159010, 40159020, 40159030, 40159091, 40159099
4016 Rubber bands 12 22/09/2017 40161000, 40169100, 40169200, 40169310, 40169320, 40169330, 40169340, 40169350, 40169360, 40169390, 40169400, 40169510, 40169590, 40169910, 40169920, 40169930, 40169940, 40169950, 40169960, 40169970, 40169980, 40169990
4016 Rice rubber rolls for paddy de-husking machine 18 22/09/2017 40161000, 40169100, 40169200, 40169310, 40169320, 40169330, 40169340, 40169350, 40169360, 40169390, 40169400, 40169510, 40169590, 40169910, 40169920, 40169930, 40169940, 40169950, 40169960, 40169970, 40169980, 40169990
4016 Other articles of vulcanised rubber other than hard rubber (other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine) [other than 40169200] 18 14/11/2017 40161000, 40169100, 40169200, 40169310, 40169320, 40169330, 40169340, 40169350, 40169360, 40169390, 40169400, 40169510, 40169590, 40169910, 40169920, 40169930, 40169940, 40169950, 40169960, 40169970, 40169980, 40169990
4016 Toy balloons made of natural rubber latex 5 28/06/2017 40161000, 40169100, 40169200, 40169310, 40169320, 40169330, 40169340, 40169350, 40169360, 40169390, 40169400, 40169510, 40169590, 40169910, 40169920, 40169930, 40169940, 40169950, 40169960, 40169970, 40169980, 40169990
4016 Erasers 5 28/06/2017 40161000, 40169100, 40169200, 40169310, 40169320, 40169330, 40169340, 40169350, 40169360, 40169390, 40169400, 40169510, 40169590, 40169910, 40169920, 40169930, 40169940, 40169950, 40169960, 40169970, 40169980, 40169990
4017 Waste or scrap of hard rubber 5 13/10/2017 40170010, 40170020, 40170030, 40170040, 40170050, 40170090
4017 Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber 18 14/11/2017 40170010, 40170020, 40170030, 40170040, 40170050, 40170090
40139049 Tube for tractor tyres 18 18/08/2017
40117000 Tyre for tractors 18 18/08/2017
40040000 Waste, parings or scrap of rubber (other than hard rubber) 5 13/10/2017
4004 Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber) 18 28/06/2017

Disclaimer: Rates given below are updated as per 31st GST council meeting held on 22nd December 2018 to the best of our information. There may be variations due to Government's latest updates. We are not responsible for any wrong information. Against each rate, please check the "Effective from" date. If you need to check a rate before "Effective from", please check on government website.


GST RATES & HSN CODES

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