Chapter 40GST Classification

Rubber and Articles Thereof

Rubber and Articles thereof. Tyres (18% or 28%), Belts, Gaskets.

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes281
Dominant RateTyres are 28% (some commercial 18%). Gaskets 18%.
Key: Tyres, Rubber Tubes, Gaskets

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 4001).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 40

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Analysis of Chapter 40

Rubber and Articles thereof. Tyres (18% or 28%), Belts, Gaskets.

Included

  • Natural Rubber
  • Tyres
  • Conveyor Belts
  • Gloves

Excluded

Expert insights

New Tyres (Ch 40) vs Retreaded Tyres (Ch 40) vs Waste Rubber.

  • Rubber Shoe (Ch 64) vs Rubber Sheet (Ch 40): Shoes are 64.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 40

Are Tyres 28%?

Yes, car tyres are 28%.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.