Within Chapter 40 – Rubber And Articles Thereof, HSN Code 40091200 serves as the official classification for Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Not Reinforced Or Otherwise Combined With Other Materials : With Fittings. This code determines tax rates and compliance obligations for all entities trading in Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Not Reinforced Or Otherwise Combined With Other Materials : With Fittings. CGST applies at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Measurement is standardized in kg..
HSN Codes under Chapter 40 – Rubber And Articles Thereof
Below are related HSN codes from Chapter 40 – Rubber And Articles Thereof for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Rubber And Articles Thereof... | 40011010 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 2.50% | 2.50% | 5.00% |
| Rubber And Articles Thereof... | 40011020 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 0.025 | 0.025 | 0.05 |
| Rubber And Articles Thereof... | 40012100 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 0.025 | 0.025 | 0.05 |
| Rubber And Articles Thereof... | 40012200 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 0.025 | 0.025 | 0.05 |
| Rubber And Articles Thereof... | 40012910 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 2.50% | 2.50% | 5.00% |
| Rubber And Articles Thereof... | 40012920 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 2.50% | 2.50% | 5.00% |
| Rubber And Articles Thereof... | 40012930 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 2.50% | 2.50% | 5.00% |
| Rubber And Articles Thereof... | 40012940 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 2.50% | 2.50% | 5.00% |
| Rubber And Articles Thereof... | 40012990 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 0.025 | 0.025 | 0.05 |
| Rubber And Articles Thereof... | 40013000 | Natural Rubber, Balata, Gutta-Percha, Guayule, Chi... | 0.025 | 0.025 | 0.05 |
GST Rates for HSN 40091200
The taxation of Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Not Reinforced Or Otherwise Combined With Other Materials : With Fittings under HSN Code 40091200 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use kg. for Rubber And Articles Thereof goods under Chapter 40.
Who Should Use HSN Code 40091200?
Traders, manufacturers, and importers of Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Not Reinforced Or Otherwise Combined With Other Materials : With Fittings are required to mention HSN Code 40091200 on all GST documents. This Rubber And Articles Thereof classification under Chapter 40 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Starting a business involving Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Not Reinforced Or Otherwise Combined With Other Materials : With Fittings? GST registration is mandatory for collecting and remitting taxes on HSN 40091200 goods. Companies planning international trade within Rubber And Articles Thereof must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate application of HSN Code 40091200 for Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Not Reinforced Or Otherwise Combined With Other Materials : With Fittings enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 40 – Rubber And Articles Thereof should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
HSN Code 40091200 falls under Chapter 40 – Rubber And Articles Thereof in the GST tariff schedule. This chapter covers various goods including Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Not Reinforced Or Otherwise Combined With Other Materials : With Fittings.
Yes, IGST at 0.18 is applicable when Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Not Reinforced Or Otherwise Combined With Other Materials : With Fittings is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 apply instead.
Yes, e-commerce sellers dealing in Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Not Reinforced Or Otherwise Combined With Other Materials : With Fittings must use HSN 40091200 on their invoices. This applies to all online platforms operating under Rubber And Articles Thereof classification.
To import goods under Rubber And Articles Thereof, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.