Headings in chapter 40 and their GST
| HSN | Description | GST |
|---|---|---|
| 4001 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip10 tariff items | 5% |
| 4002 | 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 strip21 tariff items | 18% |
| 4003 | Reclaimed rubber in primary forms or in plates, sheets or strip1 tariff item | 18% |
| 4004 | Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom1 tariff item | 5% or 18% |
| 4005 | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip7 tariff items | 18% |
| 4006 | Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber3 tariff items | 18% |
| 4007 | Vulcanised rubber thread and cord3 tariff items | 5% or 18% |
| 4008 | Plates,sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber12 tariff items | 18% |
| 4009 | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)8 tariff items | 18% |
| 4010 | Conveyor or transmission belts or belting of vulcanised rubber26 tariff items | 18% |
| 4011 | New pneumatic tyres, of rubber21 tariff items | 5% or 18% |
| 4012 | Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber15 tariff items | 18% |
| 4013 | Inner tubes, of rubber10 tariff items | 5% or 18% |
| 4014 | Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber6 tariff items | 0% or 5% or 18% |
| 4015 | Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubber other than hard rubber8 tariff items | 5% or 18% |
| 4016 | Other articles of vulcanised rubber other than hard rubber22 tariff items | 0% or 5% or 18% |
| 4017 | Hard rubber (for example, ebonite) in all forms, including waste and scrap, articles of hard rubber6 tariff items | 5% or 18% |
| 4022 | In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% | 18% |
| 4081 | Egg yolks | 18% |
| 4089 | Other | 18% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.