Rubber gloves HSN Code
GST rates and HSN code for Rubber gloves.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| <strong>Rubber</strong> and articles thereof | 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 | – |
| Surgical Rubber Gloves Or Medical Examination Rubber Gloves | 4015 | 12% | – | 01/07/2017 | – | |
| Articles Of Apparelm And Clothing Accessories (Including Gloves , Mittens And Mitts ) For All Purposes , Of Vulcanised Rubber Other Than Hard Rubber – Gloves, Mittens And Mitts: | 4015 | 18% | – | 01/07/2017 | – | |
| Articles Of Apparelm And Clothing Accessories (Including Gloves , Mittens And Mitts ) For All Purposes , Of Vulcanised Rubber Other Than Hard Rubber – Gloves, Mittens And Mitts: | 4015 | 12% | – | 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 : Surgical | 40151100 | 12% | – | 01/07/2017 | – | |
| Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Other : Industrial Gloves | 40159030 | 18% | – | 01/07/2017 | – | |
| Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts), For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber [Other Than Surgical Gloves] | 4015 | 18% | – | 01/07/2017 | – | |
| Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Other : – Other : Other | 40159099 | 18% | – | 01/07/2017 | – | |
| Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Other : Rubber Apron | 40159010 | 18% | – | 01/07/2017 | – | |
| Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Other : Labels | 40159020 | 18% | – | 01/07/2017 | – | |
| Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Other : – Other : Diving Suits | 40159091 | 18% | – | 01/07/2017 | – | |
| 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 | – | |
| 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 | – | |
| Articles of apparel and clothing accessories, knitted or crocheted | Gloves, Mittens And Mitts, Knitted Or Crocheted -Impregnated, Coated Or Covered With Plastics Or Rubber | 61161000 | 12% | – | 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 | – | |
| Articles of iron or steel | Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Not Enamelled : Other | 73239190 | 18% | – | 01/07/2017 | – |
| Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Iron (Other Than Cast Iron) Or Steel, Enamelled : Other | 73239490 | 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 | – |
Understanding the HSN Code for Rubber Gloves
Rubber gloves are indispensable in countless industries and households, offering protection, hygiene, and grip. From medical professionals to household chores, their utility is undeniable. For manufacturers, distributors, and retailers of these essential items, accurately classifying them under the Harmonized System of Nomenclature (HSN) is crucial for Goods and Services Tax (GST) compliance. The good news is that most rubber gloves fall under a clear and specific HSN chapter.
Uncovering Rubber Gloves HSN Codes and GST Rates
The majority of rubber gloves are classified under Chapter 40 of the HSN, which covers “Rubber and articles thereof.” Within this chapter, there are distinct HSN codes that differentiate between various types of rubber gloves based on their intended use.
Here’s a breakdown of the relevant HSN codes and their corresponding GST rates:
- Surgical Rubber Gloves or Medical Examination Rubber Gloves: These gloves, vital for healthcare professionals, have a specific HSN code of 40151100 and are subject to a 12% GST rate. The general category 40151 also broadly covers these at 12%.
- Other Gloves, Mittens, and Mitts of Vulcanised Rubber (Other Than Hard Rubber): This broad category covers a wide range of rubber gloves not specifically designated as surgical or medical examination gloves. These are generally classified under HSN code 40151900 and attract an 18% GST rate.
- Industrial Gloves: Designed for various industrial applications, these gloves are found under HSN code 40159030 and also have an 18% GST rate.
- Other Articles of Apparel and Clothing Accessories of Vulcanised Rubber: This acts as a residual category for other rubber apparel items, including any rubber gloves not specifically mentioned elsewhere, and falls under HSN code 40159099 with an 18% GST rate.
It is important to note that the distinction between surgical/medical examination gloves and other types of rubber gloves significantly impacts the GST rate.
Differentiating from Other Rubber and Related Products
While the focus is on rubber gloves, it’s helpful to understand how other rubber items and related products are classified to avoid confusion:
- Natural Rubber in Primary Forms: Raw materials like technically specified natural rubber (TSNR) are classified under HSN 40012200 and have a 5% GST rate. This is for the raw material, not the finished product.
- Conveyor or Transmission Belts of Vulcanised Rubber: These industrial products, such as those with HSN codes 40103919 and 40103991, attract an 18% GST rate.
- Gloves, Mittens and Mitts, Knitted or Crocheted – Impregnated, Coated or Covered with Plastics or Rubber: If the glove’s primary material is knitted or crocheted fabric, but it has a rubber coating, it falls under HSN 61161000 with a 12% GST rate. This is different from gloves made entirely of vulcanised rubber.
- Footwear with Outer Soles and Uppers of Rubber or Plastics: Various types of rubber or plastic footwear, such as those under HSN 64029990 or 64019190, carry an 18% GST rate.
- Pot Scourers and Scouring or Polishing Pads, Gloves and the Like, of Iron or Steel: Interestingly, the HSN code for “Gloves and the like, of iron or steel” (e.g., 73239190, 73239490) refers to metallic cleaning aids, not protective handwear, and has an 18% GST. This highlights the importance of precise HSN descriptions.
- Polishes and Creams… (containing cellular rubber): Preparations like polishes that might contain cellular rubber as an impregnating agent (HSN 3405) have an 18% GST rate.
The key takeaway is that the HSN classification for rubber gloves primarily depends on whether they are designed for surgical/medical examination purposes or for general/industrial use.
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