Rubber band HSN Code
GST rates and HSN code for Rubber band.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| <strong>Rubber</strong> and articles thereof | Rubber Bands | 4016 | 12% | – | 22/09/2017 | – |
| Other Articles Of Vulcanised Rubber Other Than Hard Rubber – Other : Other : Rubber Bands | 40169920 | 12% | – | 15/11/2017 – 22/09/2017 | – | |
| Natural Rubber, Balata, Gutta-Percha, Guayule, Chicle And Similar Natural Gums, In Primary Forms Or In Plates, Sheets Or Strip – Natural Rubber In Other Forms : Technically Specified Natural Rubber (Tsnr) | 40012200 | 5% | – | 01/07/2017 | – | |
| Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Gloves, Mittens And Mitts : Other | 40151900 | 18% | – | 01/07/2017 | – | |
| Conveyor Or Transmission Belts Or Belting Of Vulcanised Rubber – Transmission Belts Or Belting : Other : Where The Rubber Compound Content Is Less Than 25% By Weight : Other | 40103919 | 18% | – | 01/07/2017 | – | |
| Conveyor Or Transmission Belts Or Belting Of Vulcanised Rubber – Transmission Belts Or Belting : Other : Other : Endless Flat Belt | 40103991 | 18% | – | 01/07/2017 | – | |
| Inner Tubes, Of Rubber – Of A Kind Used On Motor Cars (Including Station Wagons And Racing Cars), Buses Or Lorries : For Motor Cars | 40131010 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Conveyor Or Transmission Belts Or Belting Of Vulcanised Rubber – Transmission Belts Or Belting : Endless Synchronous Belts Of An Outside Circumference Exceeding 60 Cm But Not Exceeding 150 Cm : Where The Rubber Compound Content Is Less Than 25% By Weight | 40103510 | 18% | – | 01/07/2017 | – | |
| Other Articles Of Vulcanised Rubber Other Than Hard Rubber – Other : Floor Coverings And Mats | 40169100 | 18% | – | 15/11/2017 – 22/09/2017 | – | |
| Vulcanised Rubber Thread And Cord, Other Than Latex Rubber Thread | 4007 | 18% | – | 01/07/2017 | – | |
| Conveyor Or Transmission Belts Or Belting Of Vulcanised Rubber – Conveyor Belts Or Belting : – Reinforced Only With Metal : Where The Rubber Compound Content Is Less Than 25% By Weight | 40101110 | 18% | – | 01/07/2017 | – | |
| Footwear, gaiters and the like; parts of such articles | Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Other Footwear :Other: Other | 64029990 | 18% | – | 01/07/2017 | – |
| Waterproof Footwear With Outer Soles And Uppers Of Rubber Or Of Plastics, The Uppers Of Which Are Neither Fixed To The Sole Nor Assembled By Stitching, Riveting, Nailing, Screwing, Plugging Or Similar Processes Other Footwear : Covering The Knee: Other | 64019190 | 18% | – | 01/07/2017 | – | |
| Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Other Footwear :Covering The Ankle:Of Rubber | 64029110 | 18% | – | 01/07/2017 | – | |
| Waterproof Footwear With Outer Soles And Uppers Of Rubber Or Of Plastics, The Uppers Of Which Are Neither Fixed To The Sole Nor Assembled By Stitching, Riveting, Nailing, Screwing, Plugging Or Similar Processes Other Footwear : Covering The Knee: Of Rubbe | 64019110 | 18% | – | 01/07/2017 | – | |
| Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o | Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens , Cellular Plastics Or Cellular Rubber, Impregnated, Coate | 3405 | 18% | – | 01/07/2017 | – |
| Knitted or crocheted fabrics | Knitted Or Crocheted Fabrics Of A Width Not Exceeding 30 Cm, Containing By Weight 5% Or More Of Elastomeric Yarn Or Rubber Thread, Other Than Those Of Heading 6001 | 6002 | 5% | – | 01/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Machine Tools (Including Machines For Nailing, Stapling, Glueing Or Otherwise Assembling) For Working Wood, Cork, Bone, Hard Rubber, Hard Plastics Or Similar Hard Materials – Other : Grinding, Sanding Or Polishing Machines | 84659300 | 18% | – | 01/07/2017 | – |
| Albuminoidal substances; modified starches; glues; enzymes | Adhesives Based On Polymers Of Headings 3901 To 3913 Or On Rubber | 350691 | 18% | – | 01/07/2017 | – |
| Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building | Mattress Supports; Articles Of Bedding And Similar Furnishing (For Example, Mattresses, Quilts, Eiderdowns, Cushions, Pouffes And Pillows) Fitted With Springs Or Stuffed Or Internally Fitted With Any Material Or Of Cellular Rubber Or Plastics, Whether Or | 94043010 | 18% | – | 15/11/2017 22/09/2017 1/07/2017 | – |
Understanding the Rubber Band HSN Code
The humble rubber band, a seemingly simple item, plays a surprisingly significant role in organizing, bundling, and securing countless objects across homes, offices, and industries. From stationery supplies to packaging solutions, its elasticity is indispensable. For businesses in India dealing with rubber bands, understanding the correct HSN (Harmonized System of Nomenclature) code and the applicable GST (Goods and Services Tax) rate is key for seamless operations and compliance.
The HSN Code for Rubber Bands
Rubber bands, as articles primarily made of vulcanized rubber, fall under Chapter 40 of the HSN, which covers “Rubber and articles thereof.” This chapter specifically deals with natural rubber, synthetic rubber, and various articles manufactured from them.
More precisely, rubber bands are categorized under HSN Heading 4016: “Other Articles Of Vulcanised Rubber Other Than Hard Rubber.” This broad heading includes a variety of rubber products that are not specifically covered by other more specialized headings within Chapter 40 (like tires, tubes, or certain belts).
The most direct and specific HSN code for rubber bands found in the provided data is:
- 40169920: This sub-heading is explicitly described as “Other Articles Of Vulcanised Rubber Other Than Hard Rubber – Other : Other : Rubber Bands.” This clearly designates the classification for standard rubber bands.
It is important to note that while the data also mentions a general “Rubber Bands” under HSN 4016, the more detailed 8-digit code 40169920 provides the precise classification.
GST Rate for Rubber Bands
According to the provided data, rubber bands classified under HSN 40169920 are subject to a 12% GST rate. This rate became effective on September 22, 2017. There is no additional cess mentioned for rubber bands.
It is worth observing that earlier references in the data might suggest a 12% rate for the broader 4016 heading, but the 8-digit classification confirms the current applicable rate for rubber bands.
Distinguishing from Other Rubber Articles
The data also includes various other rubber products under different HSN codes or sub-headings within Chapter 40. It is crucial to distinguish rubber bands from these:
- Natural Rubber in Primary Forms (40012200): This refers to raw or processed rubber material, not finished articles.
- Rubber Gloves (40151900): These are articles of apparel made of vulcanized rubber.
- Conveyor or Transmission Belts (4010): These are specialized industrial rubber products.
- Inner Tubes (4013): These are specific rubber components for tires.
- Floor Coverings and Mats (40169100): While under the same 4016 heading, these are distinct articles from rubber bands.
- Vulcanised Rubber Thread and Cord (4007): This refers to raw material in thread or cord form, not finished bands.
- Footwear of Rubber (Chapter 64): Finished footwear made of rubber falls under a different chapter altogether.
Therefore, when classifying “rubber bands,” ensure that the product is indeed the elastic loop used for bundling, and it is made of vulcanized rubber, to correctly apply HSN 40169920 and the 12% GST rate.
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