40ChapterSection VII

HSN Chapter 40: Rubber And Articles Thereof

17 headings, and the 18 codes in this chapter that people search for, each with its full classification.

About Chapter 40

Chapter 40 of the Harmonized System of Nomenclature (HSN) is titled “Rubber and articles thereof”. It is part of Section VII, Plastics & Rubber, together with Chapter 39 (plastics and articles thereof).

The chapter is divided into 17 headings, from 4001 (natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums) to 4017 (hard rubber in all forms, including waste and scrap, articles of hard rubber). The headings with the most codes that people search for are other articles of vulcanised rubber other than hard rubber (4016), new pneumatic tyres, of rubber (4011), synthetic rubber and factice derived form oils, in primary forms or in plates (4002), waste, parings and scrap of rubber and powders and granules obtained therefrom (4004) and compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip (4005).

Note 1 defines “rubber” for the whole tariff, vulcanised or not: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and these substances reclaimed. Note 2 sends footwear to Chapter 64 and headgear to Chapter 65.

Every heading is listed below. Under each are the codes that have their own page on Laabam One, 18 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.

Every code in this chapter begins with 40: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.

No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.

Sources: ITC(HS) Chapter 40, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).

Headings in Chapter 40

  1. 4001Natural Rubber, Balata, Gutta-Percha, Guayule, Chicle And Similar Natural Gums, In Primary Forms Or In Plates, Sheets Or Strip

  2. 4002Synthetic Rubber And Factice Derived Form Oils, In Primary Forms Or In Plates, Sheets Or Strip

  3. 4003Reclaimed Rubber In Primary Forms Or In Plates, Sheets Or Strip

  4. 4004Waste, Parings And Scrap Of Rubber (Other Than Hard Rubber) And Powders And Granules Obtained Therefrom

  5. 4005Compounded Rubber, Unvulcanised, In Primary Forms Or In Plates, Sheets Or Strip

  6. 4006Other Forms (For Example, Rods, Tubes And Profile Shapes) And Articles (For Example, Discs And Rings), Of Unvulcanised Rubber

  7. 4007Vulcanised Rubber Thread And Cord

  8. 4008Plates,Sheets, Strip, Rods And Profile Shapes, Of Vulcanised Rubber Other Than Hard Rubber

  9. 4009Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings

  10. 4010Conveyor Or Transmission Belts Or Belting Of Vulcanised Rubber

  11. 4011New Pneumatic Tyres, Of Rubber

  12. 4012Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber

  13. 4013Inner Tubes, Of Rubber

  14. 4014Hygienic Or Pharmaceutical Articles, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber

  15. 4015Articles Of Apparel And Clothing Accessories For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber

  16. 4016Other Articles Of Vulcanised Rubber Other Than Hard Rubber

  17. 4017Hard Rubber (For Example, Ebonite) In All Forms, Including Waste And Scrap, Articles Of Hard Rubber

HSN Chapter 40 — FAQs

What does HSN Chapter 40 cover?

Chapter 40 covers rubber and articles thereof. It is part of Section VII, Plastics & Rubber.

How many headings are there in HSN Chapter 40?

17, numbered 4001 to 4017. Every heading's four digits begin with 40.

Does this page give the GST rate for Chapter 40 goods?

No. GST rates were revised in September 2025, and a rate is shown only once it has been checked against the CBIC rate notifications. Find the code here, then confirm its current rate there.

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