Rubber belt HSN Code

Understanding the Rubber Belt HSN Code

Rubber belts are workhorses in countless industries, from manufacturing and agriculture to automotive and consumer goods. They serve crucial roles in transmitting power (transmission belts) or moving materials (conveyor belts). For businesses dealing with these essential components in India, understanding their correct HSN (Harmonized System of Nomenclature) code is vital for accurate GST (Goods and Services Tax) compliance. The HSN system offers a globally recognized framework for classifying goods, ensuring consistency in trade and taxation.

The Home of Rubber Belts: Chapter 40

Given their primary material, rubber belts unequivocally fall under Chapter 40: Rubber and articles thereof. This chapter is specifically designed to classify natural or synthetic rubber in various forms and articles made from rubber.

Within Chapter 40, the HSN heading 4010 is the dedicated classification for:

4010: Conveyor Or Transmission Belts Or Belting Of Vulcanised Rubber

This heading covers a wide variety of rubber belts, distinguishing them primarily by their function and construction:

1. Conveyor Belts or Belting (HSN 4010.1X.XX series): These belts are designed for moving materials. The sub-classifications often depend on the reinforcement material:

• Reinforced Only With Metal: HSN codes like 40101110 (where rubber compound content is less than 25% by weight) and 40101190 (other).
• Reinforced Only With Textile Materials: HSN code 40101290 (other).
• Reinforced Only With Plastics: HSN code 40101390 (other).
• Other Conveyor Belts: HSN codes like 40101910 (where rubber compound content is less than 25% by weight) and 40101990 (other).

2. Transmission Belts or Belting (HSN 4010.3X.XX series): These belts are designed for transmitting power. They are further categorized by their shape, circumference, and specific properties:

• Endless Transmission Belts Of Trapezoidal Cross-Section (V-Belts):
  • V-Ribbed: HSN code 40103390 (Other, for circumference exceeding 60 cm but not exceeding 180 cm).
  • Other Than V-Ribbed: HSN codes like 40103210 and 40103290 (for circumference exceeding 60 cm but not exceeding 180 cm), and 40103410 (for circumference exceeding 180 cm but not exceeding 240 cm).
• Endless Synchronous Belts (Timing Belts):
  • Based on circumference: HSN codes like 40103510 and 40103590 (for outside circumference exceeding 60 cm but not exceeding 150 cm), and 40103610 and 40103690 (for outside circumference exceeding 150 cm but not exceeding 198 cm).
• Other Transmission Belts or Belting: This covers various other types, including:
  • Endless Flat Belt: HSN codes like 40103911 (where rubber compound content is less than 25% by weight) and 40103991.
  • Ply Belting: HSN code 40103992.
  • Other Unspecified Transmission Belts: HSN codes like 40103919 and 40103999.

Regardless of the specific type, all these conveyor or transmission belts made of vulcanized rubber consistently attract an 18% GST rate. This rate has been effective since July 1, 2017.