HSN Chapter 40: Rubber and articles thereof (2026)

Every HSN code under Chapter 40 from the GST portal HSN master (updated 2026-06-10): 20 four-digit headings with their 6 and 8-digit codes for GST invoices, e-way bills and customs documents.

Not the right chapter? Use the HSN code finder to search all 98 chapters by product description. For the applicable GST rate, see the GST rates list 2026 or the official CBIC rate finder. Classification is indicative; confirm codes and rates with CBIC or a tax professional before filings.

4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip

HSN codeDescription
400110Natural rubber latex, whether or not pre vulcanised
40011010Prevulcanised
40011020Other than prevulcanised
400121Smoked sheets
40012100Smoked sheets
400122Technically specified natural rubber (tsnr)
40012200Technically specified natural rubber (tsnr)
400129Other
40012910Hevea
40012920Pale crepe
40012930Estate brown crepe
40012940Oil extended natural rubber
40012990Other
400130Balata, gutta-percha, guayule, chicle and similar natural gums
40013000Balata, gutta-percha, guayule, chicle and similar natural gums

4002Synthetic 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

HSN codeDescription
400211Latex
40021100Latex
400219Other
40021910Oil extended styrene butadiene rubber
40021920Styrene butadiene rubber with styrene content exceeding 50%
40021930Styrene butadiene styrene oil bound copolymer
40021990Other
400220Butadiene rubber (br)
40022000Butadiene rubber (br)
400231Isobutene-isoprene (butyl) rubber (iir)
40023100Isobutene-isoprene (butyl) rubber (iir)
400239Other
40023900Other
400241Latex
40024100Latex
400249Other
40024900Other
400251Latex
40025100Latex
400259Other
40025900Other
400260Isoprene rubber (ir)
40026000Isoprene rubber (ir)
400270Ethylene-propylene-non-conjugated diene rubber (epdm)
40027000Ethylene-propylene-non-conjugated diene rubber (epdm)
400280Mixtures of any product of heading 4001 with any product of this heading
40028010Latex
40028020Chemically modified form of natural rubber including graft rubber
40028090Other
400291Latex
40029100Latex
400299Other
40029910Factice (rubber substitute derived from oil)
40029920Tread rubber compound, cushion compound, cushion gum and tread gum for resoling or repairing or retreading rubber tyres
40029990Other

4003Reclaimed rubber in primary forms or in plates, sheets or strip

HSN codeDescription
400300Reclaimed rubber in primary forms or in plates, sheets or strip
40030000Reclaimed rubber in primary forms or in plates, sheets or strip

4004Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom

HSN codeDescription
400400Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
40040000Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom

4005Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

HSN codeDescription
400510Compounded with carbon black or silica
40051000Compounded with carbon black or silica
400520Solutions, dispersions other than those of sub heading 4005 10
40052010Can sealing compound
40052090Other
400591Plates, sheets and strip
40059110Hospital sheeting
40059190Other
400599Other
40059910Granules of unvulcanised natural or synthetic rubber, compounded, ready for vulcanisation
40059990Other

4006Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber

HSN codeDescription
400610"camel-back" strips for retreading rubber tyres
40061000"camel-back" strips for retreading rubber tyres
400690Other
40069010Thread, not covered
40069090Other

4007Vulcanised rubber thread and cord

HSN codeDescription
400700Vulcanised rubber thread and cord
40070010Thread, not covered
40070020Cord, not covered
40070090Other

4008Plates,sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber

HSN codeDescription
400811Plates, sheets and strip
40081110Of micro-cellular rubber
40081190Other
400819Other
40081910Blocks of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear
40081990Other
400821Plates, sheets and strip
40082110Used in the manufacture of soles, heels or soles and heels combined, for footwear
40082120For resoling or repairing or retreading rubber tyres
40082190Other
400829Other
40082910Rubber sheets and resin rubber sheets for soles and heels
40082920Blocks used in the manufacture of soles, heels or soles and heels combined, for footwear
40082930Latex foam sponge
40082940Tread rubber and tread packing strip for resoling or repairing or retreading rubber tyres
40082990Other

4009Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)

HSN codeDescription
400911Without fittings
40091100Without fittings
400912With fittings
40091200With fittings
400921Without fittings
40092100Without fittings
400922With fittings
40092200With fittings
400931Without fittings
40093100Without fittings
400932With fittings
40093200With fittings
400941Without fittings
40094100Without fittings
400942With fittings
40094200With fittings

4010Conveyor or transmission belts or belting of vulcanised rubber

HSN codeDescription
401011Reinforced only with metal
40101110Where the rubber compound content is less than 25% by weight
40101190Other
401012Reinforced only with textile materials
40101210Where the rubber compound content is less than 25% by weight
40101290Other
40101310Conveyor or transmission belts or belting of vulcanised rubber - conveyor belts or belting : - reinforced only with plastics : where the rubber compound content is less than 25% by weight
40101390Conveyor or transmission belts or belting of vulcanised rubber - conveyor belts or belting : - reinforced only with plastics : other
401019Other
40101910Where the rubber compound content is less than 25% by weight
40101990Other
401031Endless transmission belts of trapezoidal cross-section (v-belts), v-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm
40103110Where the rubber compound content is less than 25% by weight
40103190Other
401032Endless transmission belts of trapezoidal cross section (v-belts), other than v-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm
40103210Where the rubber compound content is less than 25% by weight
40103290Other
401033Endless transmission belts of trapezoidal crosssection (v-belts), v-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm
40103310Where the rubber compound content is less than 25% by weight
40103390Other
401034Endless transmission belts of trapezoidal cros section (v-belts), other than v-ribbed,of an outside circumference exceeding 180 cm but not exceeding 240 cm
40103410Where the rubber compound content is less than 25% by weight
40103490Other
401035Endless synchronous belts of an outside circumference exceeding 60 cm but not exceeding 150 cm
40103510Where the rubber compound content is less than 25% by weight
40103590Other
401036Endless synchronous belts of an outside circumference exceeding 150 cm but not exceeding 198 cm
40103610Where the rubber compound content is less than 25% by weight
40103690Other
401039Other
40103911Endless flat belt
40103912Ply belting
40103919Other
40103991Endless flat belt
40103992Ply belting
40103999Other

4011New pneumatic tyres, of rubber

HSN codeDescription
401110Of a kind used on motor cars (including station wagons and racing cars)
40111010Radials
40111090Other
401120Of a kind used on buses or lorries
40112010Radials
40112090Other
401130Of a kind used on aircraft
40113000Of a kind used on aircraft
401140Of a kind used on motor cycles
40114010For motor cycles
40114020For motor scooters
40114090Other
401150Of a kind used on bicycles
40115010Multi-cellular polyurethane (mcp) tubeless tyres
40115090Other
40116100New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : of a kind used on agricultural or forestry vehicles and machines
40116200New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm
40116300New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm
40116900New pneumatic tyres, of rubber - other, having a herring-bone or similar tread : other
401170Of a kind used on agricultural or forestry vehicles and machines
40117000Of a kind used on agricultural or forestry vehicles and machines
401180Of a kind used on construction, mining or industrial handling vehicles and machines
40118000Of a kind used on construction, mining or industrial handling vehicles and machines
401190Other
40119000Other
40119200New pneumatic tyres, of rubber - other : of a kind used on agricultural or forestry vehicles and machines
40119300New pneumatic tyres, of rubber - other : of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm
40119400New pneumatic tyres, of rubber - other : of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm
40119900New pneumatic tyres, of rubber - other : other

4012Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber

HSN codeDescription
401211Of a kind used on motor cars (including station wagons and racing cars)
40121100Of a kind used on motor cars (including station wagons and racing cars)
401212Of a kind used on buses or lorries
40121200Of a kind used on buses or lorries
401213Of a kind used on aircraft
40121300Of a kind used on aircraft
401219Other
40121910For two wheelers
40121990Other
401220Used pneumatic tyres
40122010For buses, lorries and earth moving equipments including light commercial vehicles
40122020For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles
40122090Other
401290Other
40129010Solid rubber tyres for motor vehicles
40129020Solid rubber tyres for other vehicles
40129030Tyres with metal framework
40129041Of a kind used in two-wheeled and three-wheeled motor vehicles
40129049Other
40129050Tyre treads, interchangeable
40129090Other

4013Inner tubes, of rubber

HSN codeDescription
401310Of a kind used on motor cars (including station wagons and racing cars), buses or lorries
40131010For motor cars
40131020For lorries and buses
401320Of a kind used on bicycles
40132000Of a kind used on bicycles
401390Other
40139010For aircraft
40139020For motor cycle
40139030For off the road vehicles, not elsewhere specified or included
40139041Rear tyres
40139049Other
40139050Of a kind used in tyres of cycle rickshaws and three-wheeled powered cycle-rickshaws
40139090Other

4014Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber

HSN codeDescription
401410Sheath contraceptives
40141010Rubber contraceptives, male (condoms)
40141020Rubber contraceptives, female (diaphragms), such as cervical caps
401490Other
40149010Hot water bottles
40149020Ice bags
40149030Feeding bottle nipples
40149090Other

4015Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubber other than hard rubber

HSN codeDescription
40151100Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubber other than hard rubber - gloves, mittens and mitts : surgical
401512Of a kind used for medical, surgical, dental or veterinary purposes
40151200Of a kind used for medical, surgical, dental or veterinary purposes
401519Other
40151900Other
401590Other
40159010Rubber apron
40159020Labels
40159030Industrial gloves
40159091Diving suits
40159099Other

4016Other articles of vulcanised rubber other than hard rubber

HSN codeDescription
401610Of cellular rubber
40161000Of cellular rubber
401691Floor coverings and mats
40169100Floor coverings and mats
401692Erasers
40169200Erasers
401693Gaskets, washers and other seals
40169310Patches for puncture repair of self-vulcanising rubber or a rubber backing
40169320Rubber rings (o-ring)
40169330Rubber seals (oil seals and the like)
40169340Gaskets
40169350Washers
40169360Plugs
40169390Other
401694Boat or dock fenders, whether or not inflatable
40169400Boat or dock fenders, whether or not inflatable
401695Other inflatable articles
40169510Air mattresses
40169590Other
401699Other
40169910Rubber cots for textile industry
40169920Rubber bands
40169930Rubber threads
40169940Rubber blankets
40169950Rubber cushions
40169960Rubber bushes
40169970Ear plug
40169980Stoppers
40169990The following goods for use in manufacture of cellular mobile phones, namely :-(i) microphone rubber case(ii) sensor rubber case/sealing gasket including sealing gaskets/cases from rubbers like sbr, epdm, cr, cs, silicone and all other individual rubbers or combination / combination of rubbers

4017Hard rubber (for example, ebonite) in all forms, including waste and scrap, articles of hard rubber

HSN codeDescription
401700Hard rubber (for example, ebonite) in all forms, including waste and scrap, articles of hard rubber
40170010Plates, sheets, rods and tubes of ebonite and vulcanite
40170020Scrap, waste and powder of hardened rubber (ebonite and vulcanite)
40170030Printers' rollers
40170040Textile rollers
40170050Typewriters and cyclostyling rollers
40170090Other

4022In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5%

No further subcodes under this heading.

4081Egg yolks

No further subcodes under this heading.

4089Other

No further subcodes under this heading.

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