Chapter 40 of the GST framework covers Rubber And Articles Thereof, and HSN Code 40093200 specifically identifies Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Reinforced Or Otherwise Combined Only With Textile Materials : With Fittings for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Reinforced Or Otherwise Combined Only With Textile Materials : With Fittings. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 for interstate movements. The standard unit of measurement is 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 40093200
The tax structure for Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Reinforced Or Otherwise Combined Only With Textile Materials : With Fittings under HSN Code 40093200 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 40 – Rubber And Articles Thereof.
Who Should Use HSN Code 40093200?
Any business engaged in supplying Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Reinforced Or Otherwise Combined Only With Textile Materials : With Fittings must apply HSN 40093200 on invoices. The Rubber And Articles Thereof category under Chapter 40 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Entering the Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Reinforced Or Otherwise Combined Only With Textile Materials : With Fittings market requires essential registrations. GST registration enables legal tax collection on HSN 40093200 goods. For cross-border trade in Rubber And Articles Thereof items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Using HSN Code 40093200 accurately for Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Reinforced Or Otherwise Combined Only With Textile Materials : With Fittings avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 40 – Rubber And Articles Thereof to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 40093200 for accurate classification of Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Reinforced Or Otherwise Combined Only With Textile Materials : With Fittings.
Yes, registered businesses can claim input tax credit on Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Reinforced Or Otherwise Combined Only With Textile Materials : With Fittings purchases made under HSN 40093200. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Reinforced Or Otherwise Combined Only With Textile Materials : With Fittings is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Tubes, Pipes And Hoses, Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Their Fittings (For Example, Joints, Elbows, Flanges) - Reinforced Or Otherwise Combined Only With Textile Materials : With Fittings internationally. For domestic trade within Rubber And Articles Thereof, GST registration is sufficient.