Chapter 4020 Tariff Headings
HSN Codes Chapter 40: Rubber and rubber articles
Chapter 40 of the GST HSN tariff classifies rubber and articles thereof. This chapter contains 20 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 40
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Natural Rubber, Balata, Gutta-Percha, Guayule, Chicle And Similar Natural Gums, In Primary Forms Or In Plates, Sheets Or Strip
GST Rate:
5%
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
GST Rate:
18%
Reclaimed Rubber In Primary Forms Or In Plates, Sheets Or Strip
GST Rate:
18%
Waste, Parings And Scrap Of Rubber (Other Than Hard Rubber) And Powders And Granules Obtained Therefrom
GST Rate:
5%Applies to some sub-codes
18%
Compounded Rubber, Unvulcanised, In Primary Forms Or In Plates, Sheets Or Strip
GST Rate:
18%
Other Forms (For Example, Rods, Tubes And Profile Shapes) And Articles (For Example, Discs And Rings), Of Unvulcanised Rubber
GST Rate:
18%
Plates,Sheets, Strip, Rods And Profile Shapes, Of Vulcanised Rubber Other Than Hard Rubber
GST Rate:
18%
Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges)
GST Rate:
18%
Conveyor Or Transmission Belts Or Belting Of Vulcanised Rubber
GST Rate:
18%
New Pneumatic Tyres, Of Rubber
GST Rate:
5%Applies to some sub-codes
5%Applies to some sub-codes
5%
5%
18%
Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber
GST Rate:
18%
Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber
GST Rate:
0% (Nil / exempt)
5%
18%
Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber
GST Rate:
5%
18%
Other Articles Of Vulcanised Rubber Other Than Hard Rubber
GST Rate:
0% (Nil / exempt)
5%
18%
Hard Rubber (For Example, Ebonite) In All Forms, Including Waste And Scrap, Articles Of Hard Rubber
GST Rate:
5%
18%
In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5%
GST Rate:
18%Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639
Egg yolks
GST Rate:
18%Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639
Other
GST Rate:
18%Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |