GST rates and HSN code for Rubber bush.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| <strong>Rubber</strong> and articles thereof | Other Articles Of Vulcanised Rubber Other Than Hard Rubber – Other : Other : Rubber Bushes | 40169960 | 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 | – |
| Miscellaneous chemical products | Anti-Oxidants For Rubber | 38123910 | 18% | – | 01/07/2017 | – |
Rubber bushes, also known as rubber bushings, are small but critical components widely used across various industries, from automotive and manufacturing to construction and machinery. These elastomeric parts play a vital role in dampening vibrations, reducing noise, and providing flexible connections between different mechanical parts. For businesses involved in their production, distribution, or application in India, identifying the correct Harmonized System of Nomenclature (HSN) code is essential for accurate Goods and Services Tax (GST) compliance.
Based on the provided data and general HSN classification principles, rubber bushes primarily fall under Chapter 40 of the HSN, which covers “Rubber and articles thereof.”
The most specific and accurate HSN code for rubber bushes is:
This classification indicates that the rubber bush is made of vulcanised rubber (not hard rubber) and is categorized under the “other” sub-heading for articles of vulcanised rubber, specifically pinpointing “rubber bushes.”
Regarding the GST rate for rubber bushes under HSN 40169960, the data specifies a 12% GST rate, with an effective date of November 15, 2017. It’s important to note that while some sources might indicate a 5% or 18% rate for broader categories within Chapter 40, the specific heading for “Rubber Bushes” has a distinct 12% rate.
It is crucial to differentiate rubber bushes from other rubber articles like gaskets, washers, seals (which have their own sub-headings under 4016, like 401693xx), or even raw rubber materials (Chapter 4001). The specific description for 40169960 ensures clear classification for this widely used component.
Always refer to the latest GST notifications and detailed HSN explanations to ensure precise classification and avoid discrepancies in your tax filings.
A rubber bush, or rubber bushing, is a flexible component typically made of vulcanised rubber, used to dampen vibrations, reduce noise, and provide a cushion between moving parts in machinery and vehicles.
Rubber bushes are covered under HSN Chapter 40, which deals with “Rubber and articles thereof.”
The specific HSN code for rubber bushes is 40169960.
The full description for HSN 40169960 is “Other Articles Of Vulcanised Rubber Other Than Hard Rubber – Other : Other : Rubber Bushes.”
The 12% GST rate for rubber bushes became effective on November 15, 2017.
Raw natural rubber, in primary forms, falls under HSN 4001, and generally has a 5% GST rate.
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