HSN Codes for Rubber & Rubber Products
Rubber & articles of rubber — HSN codes with applicable GST rates for 2026.
GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
Chapter 40 covers natural and synthetic rubber and articles of rubber — tyres and tubes, conveyor belts, rubber sheets, gloves, seals and moulded rubber goods. Rubber manufacturers, tyre dealers and industrial suppliers bill using these codes.
Natural rubber in primary form attracts a low rate, while most finished rubber articles sit at 18%. Tyres and certain products may carry higher treatment. Match your specific rubber product in the table to apply the right rate.
Find your rubber product below to apply the correct HSN code and GST rate.
HSN Codes & GST Rates
| HSN Code | Description | GST Rate |
|---|---|---|
| 4001 | Chapter 40 item - Refer to GST tariff schedule | 5% |
| 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... | 18% |
| 4003 | Reclaimed rubber in primary forms or in plates, sheets or strip | 18% |
| 4004 | Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber) | 18% |
| 40040000 | Chapter 40 item - Refer to GST tariff schedule | 5% |
| 4005 | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip | 18% |
| 4006 | Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber | 18% |
| 4007 | Chapter 40 item - Refer to GST tariff schedule | 5% |
| 4007 | Vulcanised rubber thread and cord, other than latex rubber thread | 18% |
| 4008 | Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber | 18% |
| 4009 | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) | 18% |
| 4010 | Conveyor or transmission belts or belting, of vulcanised rubber | 18% |
| 4011 | Chapter 40 item - Refer to GST tariff schedule | 5% |
| 4011 | New pneumatic tyres, of rubber (other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft) | 18% |
| 40113000 | Chapter 40 item - Refer to GST tariff schedule | 5% |
| 40117000 | Chapter 40 item - Refer to GST tariff schedule | 5% |
| 4012 | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber | 18% |
| 4013 | Chapter 40 item - Refer to GST tariff schedule | 5% |
| 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% |
| 40139049 | Chapter 40 item - Refer to GST tariff schedule | 5% |
| 4014 | Chapter 40 item - Refer to GST tariff schedule | 5% |
| 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... | 18% |
| 4014 | Condoms and contraceptives | 0% (Exempt) |
| 4015 | Chapter 40 item - Refer to GST tariff schedule | 5% |
| 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% |
| 4016 | Chapter 40 item - Refer to GST tariff schedule | 5% |
| 4016 | Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands] | 18% |
| 4016 | Erasers | 0% (Exempt) |
| 4017 | Chapter 40 item - Refer to GST tariff schedule | 5% |
| 4017 | Hard rubber (for example ebonite) in all forms, other than | 18% |
Showing 30 HSN codes for this category.
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What is the GST rate on tyres?
Rubber tyres and tubes are generally taxed at 18%, though certain categories differ. Confirm the exact figure for your product from the table.
Which HSN code applies to rubber gloves?
Gloves and similar articles of vulcanised rubber fall under heading 4015. Select the sub-heading that matches your product type.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.