HSN code · Customs Tariff of India · GST rate
40094200 is the 8-digit HSN code for “Reinforced or otherwise combined with other materials: With fittings”: tariff item 4009 42 00 under heading 4009 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 40Heading 4009Sub-heading 4009 42Tariff item 4009 42 00
Reinforced or otherwise combined with other materials: With fittings
Tariff item 4009 42 00 · Heading 4009 · 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.
400942008 digits: 40 + 09 + 42 + 004009 42 00With fittingsHow 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.
Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).
4009 42 is the 6-digit level of this tariff item. Between the heading and the item the Customs Tariff prints the line “Reinforced or otherwise combined with other materials”.
With fittings. 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
1 entry of the GST rate notifications names this code's heading or particular goods in its chapter, and it carries carry 18%. No single rate is stated for 40094200 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entry that cites 4009 (this code's heading) | |||
| Schedule II, S. No. 135Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 4009 | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) | 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, 4009, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 400942, goes on B2B tax invoices.
Many businesses show the full 40094200, 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 1 entry in force from this date is 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 4009, tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges). The codes below sit closest to 40094200 in the Customs Tariff of India: the other tariff items under heading 4009 and 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.
40091100Tariff item 4009 11 0040092100Tariff item 4009 21 0040092200Tariff item 4009 22 0040093200Tariff item 4009 32 0040094100Tariff item 4009 41 0040094200, this page's code, is tariff item 4009 42 00 under the same heading.
40101290Heading 4010 · tariff item 4010 12 9040103190Heading 4010 · tariff item 4010 31 90Codes 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: 1 entry of the rate notifications names this code's heading or particular goods in its chapter, and it carries 18%: Schedule II, S. No. 135 (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 4009 or 400942; many businesses use the full 40094200.
Tariff item 4009 42 00 of the Customs Tariff of India, First Schedule: “With fittings”, under the line “Reinforced or otherwise combined with other materials”, heading 4009 (“Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)”), 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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