Chapter 40GST Classification
Rubber and Articles Thereof
Covers natural/synthetic rubber, tyres, tubes, and gaskets.
Based on Customs Tariff ActUpdated: December 2025
Total Codes281
Dominant RateTyres are 28% (some commercial 18%). Gaskets 18%.
Includes: Tyres, Rubber Tubes, Gaskets...
How to find the correct HSN Code in Chapter 40?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 40
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What does Chapter 40 Cover?
Covers natural/synthetic rubber, tyres, tubes, and gaskets.
Included
- Natural Rubber
- Tyres
- Conveyor Belts
- Gloves
Excluded
- FootwearGo to Ch 64
Common Confusions
- • Rubber Shoe (Ch 64) vs Rubber Sheet (Ch 40): Shoes are 64.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 40
Are Tyres 28%?
Yes, car tyres are 28%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.