Rubber sheet HSN Code
GST rates and HSN code for Rubber sheet.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| <strong>Rubber</strong> and articles thereof | Plates, Sheets, Strip, Rods And Profile Shapes, Of Vulcanised Rubber Other Than Hard Rubber – Of Non-Cellular Rubber : Other : Rubber Sheets And Resin Rubber Sheets For Soles And Heels | 40082910 | 18% | – | 01/07/2017 | – |
| Plates, Sheets, Strip, Rods And Profile Shapes, Of Vulcanised Rubber Other Than Hard Rubber – Of Cellular Rubber : – Plates, Sheets And Strip : Other | 40081190 | 18% | – | 01/07/2017 | – | |
| Plates, Sheets, Strip, Rods And Profile Shapes, Of Vulcanised Rubber Other Than Hard Rubber – Of Non-Cellular Rubber : Plates, Sheets And Strip : Used In The Manufacture Of Soles, Heels Or Soles And Heels Combined, For Footwear | 40082110 | 18% | – | 01/07/2017 | – | |
| Plates, Sheets, Strip, Rods And Profile Shapes, Of Vulcanised Rubber Other Than Hard Rubber – Of Non-Cellular Rubber : Plates, Sheets And Strip : Other | 40082190 | 18% | – | 01/07/2017 | – | |
| Plates, Sheets, Strip, Rods And Profile Shapes, Of Vulcanised Rubber Other Than Hard Rubber – Of Cellular Rubber : – Plates, Sheets And Strip : Of Micro-Cellular Rubber | 40081110 | 18% | – | 01/07/2017 | – | |
| Hard Rubber (For Example, Ebonite) In All Forms, Including Waste And Scrap; Articles Of Hard Rubber – Hard Rubber (For Example, Ebonite) In All Forms, Including Waste And Scrap; Articles Of Hard Rubber : Plates, Sheets, Rods And Tubes Of Ebonite And Vulca | 40170010 | 18% | – | 15/11/2017 – 13/10/2017 | – | |
| Plates, Sheets, Strip, Rods And Profile Shapes, Of Vulcanised Rubber Other Than Hard Rubber – Of Non-Cellular Rubber : Plates, Sheets And Strip : For Resoling Or Repairing Or Retreading Rubber Tyres | 40082120 | 18% | – | 01/07/2017 | – | |
| Hard Rubber (For Example, Ebonite) In All Forms, Including Waste And Scrap; Articles Of Hard Rubber – Hard Rubber (For Example, Ebonite) In All Forms, Including Waste And Scrap; Articles Of Hard Rubber : Plates, Sheets, Rods And Tubes Of Ebonite And Vulca | 40170010 | 5% | – | 15/11/2017 – 13/10/2017 | – | |
| Synthetic Rubber And Factice Derived From Oils, In Primary Forms Or In Plates, Sheets Or Strip; Mixtures Of Any Product Of Heading 4001 With Any Product Of This Heading, In Primary Forms Or In Plates, Sheets Or Stripbutadiene Rubber (Br) | 40022000 | 18% | – | 01/07/2017 | – | |
| Synthetic Rubber And Factice Derived From Oils, In Primary Forms Or In Plates, Sheets Or Strip; Mixtures Of Any Product Of Heading 4001 With Any Product Of This Heading, In Primary Forms Or In Plates, Sheets Or Stripisoprene Rubber (Ir) | 40026000 | 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 | – | |
| Natural Rubber, Balata, Gutta-Percha, Guayule, Chicle And Similar Natural Gums, In Primary Forms Or In Plates, Sheets Or Strip – Natural Rubber Latex, Whether Or Not Prevulcanised : Other Than Prevulcanised | 40011020 | 5% | – | 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 : Smoked Sheets | 40012100 | 5% | – | 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 : Other : Hevea | 40012910 | 5% | – | 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 : Other : Oil Extended Natural Rubber | 40012940 | 5% | – | 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 : Other : Pale Crepe | 40012920 | 5% | – | 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 : Other : Other | 40012990 | 5% | – | 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 : Other : Estate Brown Crepe | 40012930 | 5% | – | 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 Latex, Whether Or Not Prevulcanised : Prevulcanised | 40011010 | 5% | – | 01/07/2017 | – | |
| Synthetic Rubber And Factice Derived From Oils, In Primary Forms Or In Plates, Sheets Or Strip; Mixtures Of Any Product Of Heading 4001 With Any Product Of This Heading, In Primary Forms Or In Plates, Sheets Or Strip- Other : Othertread Rubber Compound, C | 40029920 | 18% | – | 01/07/2017 | – |
Understanding the Rubber Sheet HSN Code: A Comprehensive Guide
Rubber sheets are incredibly versatile, used in a wide array of industries from footwear manufacturing to heavy-duty industrial applications. For businesses dealing with rubber sheets in India, correctly identifying their Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) compliance. The HSN code for a rubber sheet isn’t a single, uniform number; instead, it depends on the type of rubber, its cellular structure, and its intended use.
This blog post will break down the various HSN codes associated with “rubber sheet” based on the provided data, helping you navigate the complexities of GST classification.
HSN Codes for Vulcanised Rubber Sheets (Other Than Hard Rubber)
A significant portion of rubber sheets falls under Chapter 40: Rubber and articles thereof, specifically concerning vulcanised rubber. Within this, distinctions are made based on cellular structure and specific applications:
- Of Non-Cellular Rubber: These are solid rubber sheets.
- Rubber Sheets and Resin Rubber Sheets for Soles and Heels (Other): HSN 40082910, with an 18% GST rate. This covers general-purpose rubber sheets used in footwear components.
- Plates, Sheets and Strip: Used In The Manufacture Of Soles, Heels Or Soles And Heels Combined, For Footwear: HSN 40082110, also at 18% GST. This is a more specific classification for footwear use.
- Plates, Sheets and Strip: Other (general non-cellular): HSN 40082190, with an 18% GST rate. This is a broad category for non-cellular sheets.
- Plates, Sheets and Strip: For Resoling Or Repairing Or Retreading Rubber Tyres: HSN 40082120, attracting an 18% GST rate.
- Of Cellular Rubber: These are rubber sheets with a foamed or cellular structure.
- Plates, Sheets And Strip: Other (general cellular): HSN 40081190, with an 18% GST rate.
- Plates, Sheets And Strip: Of Micro-Cellular Rubber: HSN 40081110, also at 18% GST.
HSN Codes for Hard Rubber (Ebonite)
Hard rubber, also known as ebonite, has its own distinct classification due to its unique properties:
- Hard Rubber (For Example, Ebonite) In All Forms, Including Waste And Scrap; Articles Of Hard Rubber – Plates, Sheets, Rods And Tubes Of Ebonite And Vulca: HSN 40170010. Interestingly, this specific HSN code shows two different GST rates in the provided data: 18% (effective 15/11/2017) and 5% (effective 15/11/2017). This discrepancy might indicate a rate revision or specific conditions influencing the applicable rate. It’s crucial to confirm the current applicable rate with official GST notifications.
HSN Codes for Synthetic and Natural Rubber in Primary Forms
Beyond processed sheets, the raw forms of rubber also have their HSN classifications, which can appear as sheets or strips:
- Synthetic Rubber (in primary forms or plates, sheets, strip):
- Butadiene Rubber (BR): HSN 40022000, 18% GST.
- Isoprene Rubber (IR): HSN 40026000, 18% GST.
- Other Synthetic Rubber (e.g., Tread Rubber Compound): HSN 40029920, 18% GST.
- Natural Rubber (in primary forms or plates, sheets, strip):
- Natural Rubber Latex (Other Than Prevulcanised): HSN 40011020, 5% GST.
- Natural Rubber Latex (Prevulcanised): HSN 40011010, 5% GST.
- Technically Specified Natural Rubber (TSNR): HSN 40012200, 5% GST.
- Smoked Sheets: HSN 40012100, 5% GST.
- Other Natural Rubber Forms (Hevea, Oil Extended, Pale Crepe, Estate Brown Crepe, Other): HSN 40012910, 40012940, 40012920, 40012930, 40012990, all attracting a 5% GST rate.
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