Condom HSN Code

Understanding the Condom HSN Code

Condoms, being primarily made of rubber and used for hygienic and pharmaceutical purposes, are classified under Chapter 40: Rubber and articles thereof. This chapter specifically includes “Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber.”

Condom HSN Codes and GST Rates

The HSN code for condoms is straightforward, reflecting their status as an essential item.

• 40141010: Rubber Contraceptives, Male (Condoms)
  • Applicable to: Male condoms made of rubber.
  • GST Rate: Nil (0%)
• 4014: Condoms And Contraceptives (Broader Heading)
  • Applicable to: This is a broader HSN heading that includes various types of contraceptives, including condoms.
  • GST Rate: Nil (0%)

The nil GST rate on condoms highlights their classification as a crucial public health commodity, making them more accessible.