HSN code · Customs Tariff of India · GST rate
40040000 is the 8-digit HSN code for “WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM”: tariff item 4004 00 00 under heading 4004 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5% or 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 40Heading 4004Sub-heading 4004 00Tariff item 4004 00 00
WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM
Tariff item 4004 00 00 · Heading 4004 · Chapter 40, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
400400008 digits: 40 + 04 + 00 + 004004 00 00WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROMHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 40 covers rubber and articles thereof. It sits in Section VII, plastics and articles thereof, rubber and articles thereof.
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom.
4004 00 is the 6-digit level of this tariff item; the Customs Tariff prints the item directly under heading 4004.
WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
2 entries of the GST rate notifications name this code's tariff item or particular goods in its chapter, and they carry 5% or 18%. No single rate is stated for 40040000 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entry that cites 4004 00 00 (this code's tariff item) | |||
| Schedule I, S. No. 267Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 4004 00 00 | Waste, parings or scrap of rubber (other than hard rubber) | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Entries for particular goods in heading 4004 | |||
| Schedule II, S. No. 130Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 4004 | Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber) | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 4004, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 400400, goes on B2B tax invoices.
Many businesses show the full 40040000, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 2 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 4004, waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. The codes below sit closest to 40040000 in the Customs Tariff of India: codes elsewhere in chapter 40. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
40059990Heading 4005 · tariff item 4005 99 9040081110Heading 4008 · tariff item 4008 11 10Codes under other headings of chapter 40, rubber and articles thereof. Each page shows that code's own heading and GST rate entries.
Questions
It depends on the goods: 2 entries of the rate notifications name this code's tariff item or particular goods in its chapter, and they carry 5% or 18%: Schedule I, S. No. 267 (5%); Schedule II, S. No. 130 (18%). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 4004 or 400400; many businesses use the full 40040000.
Tariff item 4004 00 00 of the Customs Tariff of India, First Schedule: “WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM”, under heading 4004 (“Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom”), in chapter 40 (rubber and articles thereof), Section VII (plastics and articles thereof, rubber and articles thereof). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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