Chapter 40
Headings in HSN Chapter 40
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 4001 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip | 5% | 10% / 70% | 10 |
| 4002 | Synthetic rubber and factice derived form 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… | 18% | 10% | 21 |
| 4003 | Reclaimed rubber in primary forms or in plates, sheets or strip | 18% | 10% | 1 |
| 4004 | Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom | 5% / 18% | 10% | 1 |
| 4005 | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip | 18% | See table | 7 |
| 4006 | Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber | 18% | 10% | 3 |
| 4007 | Vulcanised rubber thread and cord | 5% / 18% | 10% | 3 |
| 4008 | Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than w.e.f.1.5.2023 hard rubber | 18% | 10% | 12 |
| 4009 | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) | 18% | 10% | 8 |
| 4010 | Conveyor or transmission belts or belting of vulcanised rubber | 18% | 10% | 24 |
| 4011 | New pneumatic tyres, of rubber | 5% / 18% | 2.5% / 10% / 15% | 13 |
| 4012 | Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber | 18% | 10% | 15 |
| 4013 | Inner tubes, of rubber | 5% / 18% | 10% | 10 |
| 4014 | Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber | 5% / 18% | 10% | 6 |
| 4015 | Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubber other than hard rubber | 5% / 18% | 10% | 7 |
| 4016 | Other articles of vulcanised rubber other than hard rubber | 5% / 18% | 10% / 20% | 21 |
| 4017 | Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber | 5% / 18% | 10% | 6 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.