GST tax rate on - 40 Rubber and articles thereof

HS	Description	Percentage
4001	Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip	CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil
40040000	Waste, parings or scrap of rubber (other than hard rubber)	CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil
40113000	New pneumatic tyres, of rubber of a kind used on aircraft	CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil
4011	Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws	CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil
4013	Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws	CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil
4016	Erasers	CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil
4017	Waste or scrap of hard rubber	CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil
4016	Toy balloons made of natural rubber latex	CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil
4007	Latex Rubber Thread	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
4014	Nipples of feeding bottles	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
4015	Surgical rubber gloves or medical examination rubber gloves	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
4016	Rubber bands	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
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)	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4003	Reclaimed rubber in primary forms or in plates, sheets or strip	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4004	powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4005	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4006	Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4007	Vulcanised rubber thread and cord, other than latex rubber thread	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4008	Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4009	Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4010	Conveyor or transmission belts or belting, of vulcanised rubber	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4011	Rear Tractor tyres and rear tractor tyre tubes	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4012	Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
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]	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
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, female (diaphragms), such as cervical caps]	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
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]	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4016	Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4017	Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
40117000	Tyre for tractors	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
40139049	Tube for tractor tyres	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
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 a kind used on aircraft	CGST - 14% SGST - 14% IGST - 28% CESS - Nil
4014	Condoms and contraceptives	CGST - 0% SGST - 0% IGST - 0% CESS - Nil

6 Digit HS Code for chapter 40 - Rubber and articles thereof

• 400700 - Vulcanised rubber thread and cord
• 400811 - Plates, sheets and strip
• 400599 - Other
• 400610 - No product specified
• 400690 - Other
• 400821 - Plates , sheets and strip
• 400829 - Other
• 400911 - Not reinforced or otherwise combined with other materials
• 400912 - Not reinforced or otherwise combined with other materials
• 400921 - Reinforced or otherwise combined only with metal
• 400922 - Reinforced or otherwise combined only with metal
• 400931 - Reinforced or otherwise combined only with textile materials
• 400932 - Reinforced or otherwise combined only with textile materials
• 400941 - Reinforced or otherwise combined with other materials
• 400942 - Reinforced or otherwise combined with other materials
• 401011 - Reinforced only with metal
• 401012 - Reinforced only with textile materials
• 401019 - Other
• 400819 - Other
• 401033 - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm
• 401034 - Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm
• 401035 - Endless synchronous belts of an outside circumference exceeding 60 cm but not exceeding 150 cm
• 401036 - Endless synchronous belts of an outside circumference exceeding 150 cm but not exceeding 198 cm
• 401039 - Other
• 401110 - Of a kind used on motor cars (including station wagons and racing cars)
• 401120 - Of a kind used on buses or lorries
• 401130 - Of a kind used on buses or lorries
• 401140 - Plates, sheets and strip
• 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
• 400121 - Natural rubber in other forms
• 400129 - Other
• 400130 - Other
• 400211 - Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR)
• 400219 - Other
• 400220 - Other
• 400239 - Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR)
• 400241 - Chlorprene (Chlorobutadiene) rubber (CR)
• 400249 - Chlorprene (Chlorobutadiene) rubber (CR)
• 400251 - Acrylonitrile-butadiene rubber (NBR)
• 400259 - Acrylonitrile-butadiene rubber (NBR)
• 400110 - Natural rubber latex, whether or not pre-vulcanized
• 400280 - Mixtures of any product of heading 4001 with any product of this heading
• 400291 - Other
• 400299 - Other
• 400300 - Other
• 400400 - Other
• 400510 - No product specified
• 400520 - Solutions; dispersions other than those of sub-heading 4005 10
• 400591 - Plates, sheets and strip
• 401150 - Of a kind used on bicycles
• 401161 - Other having a “herring-bone” or similar tread
• 401162 - Other having a “herring-bone” or similar tread
• 401163 - Other having a “herring-bone” or similar tread
• 401194 - Other
• 401199 - Other
• 401211 - Retreaded tyres
• 401212 - Retreaded tyres
• 401213 - Retreaded tyres
• 401219 - Other
• 401220 - Used pneumatic tyres
• 401290 - Tyre flaps
• 401310 - Of a kind used on motor cars (including station wagons and racing cars), buses or lorries
• 401320 - Of a kind used on motor cars (including station wagons and racing cars), buses or lorries
• 401390 - For tractors
• 401192 - Other
• 401490 - Other
• 401511 - Gloves, mittens and mitts
• 401519 - Gloves, mittens and mitts
• 401590 - Other
• 401610 - No product specified
• 401691 - Other
• 401692 - Other
• 401693 - Gaskets, washers and other seals
• 401694 - Gaskets, washers and other seals
• 401695 - Other inflatable articles
• 401699 - Other
• 401700 - Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber
• 401031 - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm
• 400122 - Natural rubber in other forms
• 400231 - Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR)
• 400260 - Acrylonitrile-butadiene rubber (NBR)
• 400270 - Acrylonitrile-butadiene rubber (NBR)
• 401169 - Other having a “herring-bone” or similar tread
• 401193 - Other
• 401410 - Sheath contraceptives

4 Digit HS Code for chapter 40 - Rubber and articles thereof

• 4007 - VULCANISED RUBBER THREAD AND CORD
• 4008 - PLATES, SHEETS, STRIP, RODS AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER
• 4005 - COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP
• 4006 - OTHER FORMS (FOR EXAMPLE, RODS, TUBES AND PROFILE SHAPES) AND ARTICLES (FOR EXAMPLE, DISCS AND RINGS), OF UNVULCANISED RUBBER
• 4009 - TUBES, PIPES AND HOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT THEIR FITTINGS (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES)
• 4010 - CONVEYOR OR TRANSMISSION BELTS OR BELTING OF VULCANISED RUBBER
• 4011 - COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP
• 4001 - NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP
• 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 IN PLATES, SHEETS OR STRIP
• 4003 - 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 IN PLATES, SHEETS OR STRIP
• 4004 - 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 IN PLATES, SHEETS OR STRIP
• 4012 - RETREADED OR USED PNEUMATIC TYRES OF RUBBER, SOLID OR CUSHION TYRES, TYRE TREADS AND TYRE FLAPS, OF RUBBER
• 4013 - INNER TUBES, OF RUBBER
• 4014 - HYGIENIC OR PHARMACEUTICAL ARTICLES (INCLUDING TEATS), OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT FITTINGS OF HARD RUBBER
• 4015 - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES (INCLUDING GLOVES, MITTENS AND MITTS) FOR ALL PURPOSES, OR VULCANISED RUBBER OTHER THAN HARD RUBBER
• 4016 - OTHER ARTICLES OF VULCANISED RUBBER OTHER THAN HARD RUBBER
• 4017 - HARD RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, INCLUDING WASTE AND SCRAP; ARTICLES OF HARD RUBBER

8 Digit HS Code for chapter 40 - Rubber and articles thereof

• 40070010 - Thread, not covered
• 40070020 - Cord, not covered
• 40070090 - Other
• 40081110 - Of micro-cellular rubber
• 40059990 - Other
• 40061000 - Camel-back strips for retreading rubber tyres
• 40059910 - Granules of unvulcanised natural or synthetic rubber, compounded, ready for vulcanisation
• 40069010 - Thread, not covered
• 40069090 - Other
• 40082110 - Used in the manufacture of soles, heels, or soles and heels combined, for footwear
• 40082120 - For resoling or repairing or retreading rubber typres
• 40082190 - Other
• 40082910 - Rubber sheets and Resin rubber sheets for soles and heels
• 40082920 - Blocks used in the manufacture of soles , heels or soles and heels combined, for footwear
• 40082930 - Latex foam sponge
• 40082940 - Tread rubber and tread packing strip for resoling are repairing or retreading rubber tyres
• 40082990 - Other
• 40091100 - Without fittings
• 40091200 - With fittings
• 40092100 - Without fittings
• 40092200 - With fittings
• 40093100 - Without fittings
• 40093200 - with fittings
• 40094100 - without fittings
• 40094200 - with fittings
• 40101110 - Where the rubber compound content is less than 25% by weight
• 40101190 - Other
• 40101210 - Where the rubber compound content is less than 25% by weight
• 40101290 - Other
• 40101910 - Where the rubber compound content is less than 25% by weight
• 40101990 - Other
• 40081990 - Other
• 40103390 - Other
• 40103410 - Where the rubber compound content is less than 25% by weight
• 40103490 - Other
• 40103510 - Where the rubber compound content is less than 25% by weight
• 40103590 - Other
• 40103610 - Where the rubber compound content is less than 25% by weight
• 40103690 - Other
• 40103911 - Endless flat belt
• 40103912 - Ply belting
• 40103919 - Other
• 40103991 - Endless flat belt
• 40103992 - Ply belting
• 40103999 - Other
• 40111010 - Radials
• 40111090 - Other
• 40112010 - Radials
• 40112090 - Other
• 40113000 - Of a kind used on aircraft
• 40114010 - For motor cycles
• 40103290 - Other
• 40012100 - Smoked sheets
• 40012910 - Hevea
• 40012920 - Pale Crepe
• 40012930 - Estate Brown Crepe
• 40012940 - Oil extended natural rubber
• 40012990 - Other
• 40013000 - Balata, gutta-percha, guayule, chicle, and similar natural gums
• 40021100 - Latex
• 40021910 - Oil extended styrene butadiene rubber
• 40021920 - Styrene butadiene rubber with styrene content of over 50%
• 40021930 - Styrene butadiene styrene oil bound copolymer
• 40021990 - Other
• 40022000 - Butadiene rubber (BR)
• 40023900 - Other
• 40024100 - Latex
• 40024900 - Other
• 40025100 - Latex
• 40025900 - Other
• 40011020 - Other than prevulcanised
• 40028020 - Chemically modified form of natural rubber including graft rubber
• 40028090 - Other
• 40029100 - Latex
• 40029910 - Factice (rubber substitute derived from oil)
• 40029990 - Other
• 40030000 - Reclaimed rubber in primary forms or in plates, sheets or strip
• 40040000 - Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
• 40051000 - Compounded with carbon black or silica
• 40052010 - Can sealing compound
• 40052090 - Other
• 40059110 - Hospital Sheeting
• 40059190 - Other
• 40114020 - For motor scooters
• 40114090 - Other
• 40115010 - Multi-cellular polyurethane (MCP) tubeless tyre
• 40115090 - Other having a “herring-bone” or similar tread
• 40116100 - Of a kind used on agricultural or forestry vehicles and machines
• 40116200 - Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm
• 40116300 - Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm.
• 40028010 - Latex
• 40119400 - Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm
• 40119900 - Other
• 40121100 - Of a kind used on Motor cars (including station wagons and racing cars)
• 40121200 - Of a kind used on buses or lorries
• 40121300 - Of a kind used on aircraft
• 40121910 - For two wheelers
• 40121990 - Other
• 40122010 - For buses, lorries and earth moving equipment including bigger size vehicles and light commercial vehicles
• 40122020 - For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles
• 40122090 - Other
• 40129010 - Solid rubber tyres for motor vehicles
• 40129020 - Solid Rubber tyres for other vehicles
• 40129030 - Tyres with metal framework
• 40129041 - Of a kind used in two-wheeled and three- wheeled motor vehicles
• 40129049 - Other
• 40129050 - Tyre treads, interchangeable
• 40129090 - Other
• 40131010 - For motor car
• 40131020 - For Lorries and buses
• 40132000 - Of a kind used on bicycles
• 40139010 - For aircraft
• 40139020 - For motor cycle
• 40139030 - For off the road vehicles, not elsewhere specified or included
• 40139041 - Rear tyres
• 40139049 - Other
• 40139050 - Of a kind used in tyres of cycle rickshaws and three-wheeled powered cycle-rickshaws
• 40139090 - Other
• 40119200 - Of a kind used on agricultural of forestry vehicles and machines
• 40149020 - Ice bags
• 40149030 - Feeding bottle nipples
• 40149090 - Other
• 40151100 - Surgical
• 40151900 - Other
• 40159010 - Rubber apron
• 40159020 - Labels
• 40159030 - Industrial gloves
• 40159091 - Diving suits
• 40159099 - Other
• 40161000 - Of cellular rubber
• 40169100 - Floor coverings and mats
• 40169200 - Erasers
• 40169320 - Rubber ring (O-ring)
• 40169330 - Rubber seals ( Oil seals and the like )
• 40169340 - Gaskets
• 40169350 - Washers
• 40169360 - Plugs
• 40169390 - Other
• 40169400 - Boat or dock fenders, whether or not inflatable
• 40169510 - Air mattresses
• 40169590 - Other
• 40169910 - Rubber cots for textile industry
• 40169920 - Rubber bands
• 40169930 - Rubber threads
• 40169940 - Rubber blankets
• 40169950 - Rubber cushions
• 40169960 - Rubber bushes
• 40169970 - Ear plug
• 40169980 - Stoppers
• 40169990 - Other
• 40149010 - Hot water bottles
• 40170040 - Textile rollers
• 40170050 - Typewriters and cyclostyling rollers
• 40170090 - Other
• 40170030 - Printers' rollers
• 40081190 - Other
• 40081910 - Block of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear
• 40103110 - Where the rubber compound content is less than 25% by weight
• 40103190 - Other
• 40103210 - Where the rubber compound content is less than 25% by weight
• 40011010 - Prevulcanised
• 40012200 - Technically specified natural rubber (TSNR)
• 40023100 - Isobutene-isoprene (butyl) rubber (IIR)
• 40026000 - Isoprene rubber (IR)
• 40027000 - Ethylene-propylene-non-conjugated diene rubber (EPDM)
• 40116900 - Other
• 40119300 - Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm
• 40141010 - Rubber contraceptives, male (condoms)
• 40141020 - Rubber contraceptives, female (diaphragms), such as cervical caps
• 40169310 - Patches for puncture repair of self-vulcanizing rubber or a rubber backing
• 40170010 - Plates, sheets, rods and tubes of ebonite and vulcanite
• 40170020 - Scrap, waste, and powder of hardened rubber (ebonite and vulcanite)
• 40103310 - Where the rubber compound content is less than 25% by weight
• 40029920 - Tread rubber compound, cushion compound, cushion gum and tread gum for resoling or repairing or retreading rubber tyres