Rubber mat HSN Code

Understanding the HSN Code for Rubber Mats

Rubber mats are incredibly versatile, finding use in homes, offices, industrial settings, and vehicles due to their durability, anti-slip properties, and cushioning. For businesses dealing with rubber mats in India, accurately determining their Harmonized System of Nomenclature (HSN) code is crucial for correct GST compliance. This blog post clarifies the HSN classification for rubber mats and their associated GST rates.

Rubber Mats Under HSN Chapter 40

When it comes to rubber mats, their primary material, rubber, dictates their HSN classification. The most direct and common HSN chapter for rubber mats is Chapter 40: Rubber and articles thereof.

Within this chapter, the data explicitly provides a clear HSN code:

• HSN 4016: This heading covers “Other Articles Of Vulcanised Rubber Other Than Hard Rubber.” This is a broad category for various articles made from rubber.
  • Specifically, 40169100 directly describes “Other Articles Of Vulcanised Rubber Other Than Hard Rubber – Other : Floor Coverings And Mats.” This perfectly fits various types of rubber mats, including floor mats for homes, industries, or vehicles.
  • Rubber mats falling under HSN 40169100 attract an 18% GST rate. This rate became effective from November 15, 2017, having been 18% previously from September 22, 2017, and initially from July 1, 2017.

Differentiating from Other “Mat” and “Rubber” Related Items

It is important to distinguish dedicated rubber mats from other items that might contain rubber or are “mats” but serve different primary functions:

• Chapter 57 (Carpets and other textile floor coverings): HSN codes like 57033020, 57032020, 57033920, and 57032920 refer to “Carpet Mats With Jute, Rubber, Latex Or Pu Foam Backing.” While these mats contain rubber (as backing), their primary classification is as textile floor coverings (carpets). These types of mats attract a 12% GST rate.
• Chapter 40 (Rubber and articles thereof – Belts): HSN 40101210 refers to “Conveyor Or Transmission Belts Or Belting Of Vulcanised Rubber.” While made of rubber, these are belts, not mats. They attract an 18% GST.
• Chapter 59 (Impregnated, coated, covered or laminated textile fabrics): HSN 59111000 (“Textile Products And Articles, For Technical Uses, Specified In Note 7 To This Chapter – Textile Fabrics, Felt And Felt-Lined Woven Fabrics, Coated, Covered Or Laminated With Rubber…”) refers to textile fabrics coated with rubber, not a finished rubber mat. These attract a 12% GST.
• Chapter 84 (Nuclear reactors, boilers, machinery): HSN codes like 84801000, 84807900, etc., refer to “Moulds For… Rubber Or Plastics.” These are moulds used to make rubber products, not the rubber products themselves. They attract an 18% GST.
• Chapter 94 (Furniture; bedding, etc.): HSN codes like 94043010, 94042910, and 94042190 refer to “Mattress Supports; Articles Of Bedding And Similar Furnishing (For Example, Mattresses, Quilts, Eiderdowns, Cushions, Pouffes And Pillows)…Of Cellular Rubber Or Plastics.” These are bedding items made of cellular rubber or plastics, specifically furniture-related articles, not general-purpose rubber mats. They attract an 18% GST.

Therefore, for a product explicitly categorized as a “rubber mat,” the HSN 40169100 is the most accurate.

GST Rate for Rubber Mats

The GST rate applicable to rubber mats, classified under HSN 40169100, is 18%. This rate has been consistently applied to such articles of vulcanised rubber since the implementation of GST.