Rubber Hand Gloves HSN Code : Applicability, HSN Code and GST Rate on Rubber Hand 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	–
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof	Hand Operated Rubber Roller	8420	12%	–	27/07/2018	–
Tools For Working In The Hand, Pneumatic, Hydraulic Or With Self-Contained Electric Or Non-Electric Motor – Parts: Of Pneumatic Tools	84679200	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	–
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal	Hand Tools, The Following : Spades, Shovels, Mattocks, Picks, Hoes, Forks And Rakes; Axes, Bill Hooks And Similar Hewing Tools; Secateurs And Pruners Of Any Kind; Scythes, Sickles, Hay Knives, Hedge Shears, Timber Wedges And Other Tools Of A Kind Used In	82013000	Nil	–	01/07/2017	–
Hand Saws; Blades For Saws Of All Kinds (Including Slitting, Slotting Or Toothless Saw Blades)- Circular Saw Blades (Including Slitting Or Slotting Saw Blades) : With Working Part Of Steel	82023100	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	–

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

–

01/07/2017

–

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Hand Operated Rubber Roller

8420

12%

–

27/07/2018

–

Tools For Working In The Hand, Pneumatic, Hydraulic Or With Self-Contained Electric Or Non-Electric Motor – Parts: Of Pneumatic Tools

84679200

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

–

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Hand Tools, The Following : Spades, Shovels, Mattocks, Picks, Hoes, Forks And Rakes; Axes, Bill Hooks And Similar Hewing Tools; Secateurs And Pruners Of Any Kind; Scythes, Sickles, Hay Knives, Hedge Shears, Timber Wedges And Other Tools Of A Kind Used In

82013000

Nil

–

01/07/2017

–

Hand Saws; Blades For Saws Of All Kinds (Including Slitting, Slotting Or Toothless Saw Blades)- Circular Saw Blades (Including Slitting Or Slotting Saw Blades) : With Working Part Of Steel

82023100

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

–

Understanding the HSN Code for Rubber Hand Gloves

Rubber hand gloves are ubiquitous, serving critical roles in hygiene, safety, and various industries, from medical fields to household chores. For businesses involved in the manufacturing, import, export, or sale of these gloves in India, correctly identifying their Harmonized System of Nomenclature (HSN) code is paramount for accurate Goods and Services Tax (GST) compliance. The HSN classification for rubber gloves is primarily based on their material and intended use.

The Rubber Hand Gloves HSN Code

Rubber hand gloves primarily fall under Chapter 40: Rubber and articles thereof. This chapter specifically deals with rubber in its various forms and articles manufactured from it, excluding hard rubber.

The data provides clear distinctions for different types of rubber gloves:

Surgical Rubber Gloves Or Medical Examination Rubber Gloves: HSN 40151100. These are specifically designed for medical use, and they carry a 12% GST rate, effective from July 1, 2017. The general description “Surgical Rubber Gloves Or Medical Examination Rubber Gloves” also appears with HSN 4015 (general heading) and a 12% GST rate, further confirming this lower rate for medical-grade gloves.
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: HSN 40151900. This code covers other types of rubber gloves, mittens, and mitts, implying non-surgical or non-medical examination purposes (e.g., household gloves, industrial general-purpose gloves). These are subject to an 18% GST rate, effective from July 1, 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]: This broad description with HSN 40151 and an 18% GST rate further reinforces that rubber gloves other than surgical ones generally fall under the higher rate.
Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Other : Industrial Gloves: HSN 40159030. This explicitly covers industrial gloves made of vulcanized rubber and also has an 18% GST rate, effective from July 1, 2017.

In summary, the key differentiator for rubber hand gloves for GST purposes is whether they are surgical/medical examination gloves (12% GST) or other types of rubber gloves (18% GST), including industrial or general-purpose household gloves.

FAQs

What does “Rubber Hand Gloves HSN Code” mean?

“Rubber Hand Gloves HSN Code” refers to the Harmonized System of Nomenclature code used to classify hand gloves made of rubber for GST purposes, determining their applicable tax rate in India.

Which HSN Chapter covers rubber hand gloves?

Rubber hand gloves are primarily covered under HSN Chapter 40: “Rubber and articles thereof.”

What is the HSN code for surgical rubber gloves?

The HSN code for surgical rubber gloves (and medical examination rubber gloves) is 40151100.

What is the GST rate for surgical rubber gloves?

Surgical rubber gloves attract a 12% GST rate.

Why is it important to distinguish between surgical and non-surgical rubber gloves for HSN?

It is crucial because surgical/medical examination gloves attract a lower GST rate (12%) compared to other types of rubber gloves (18%), making accurate classification essential for tax compliance.

Rubber Hand Gloves HSN Code

Understanding the HSN Code for Rubber Hand Gloves

The Rubber Hand Gloves HSN Code

HSN Code of similar products

FAQs

What does “Rubber Hand Gloves HSN Code” mean?

Which HSN Chapter covers rubber hand gloves?

What is the HSN code for surgical rubber gloves?

What is the GST rate for surgical rubber gloves?

Why is it important to distinguish between surgical and non-surgical rubber gloves for HSN?