HSN code · Customs Tariff of India · GST rate
40103290 is the 8-digit HSN code for “Endless transmission belts of trapezoidal cross- section (V-belts), other than V-ribbed”: tariff item 4010 32 90 under heading 4010 of the Customs Tariff of India. GST on this code is 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 40Heading 4010Sub-heading 4010 32Tariff item 4010 32 90
Endless transmission belts of trapezoidal cross- section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm: Other
Tariff item 4010 32 90 · Heading 4010 · 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.
401032908 digits: 40 + 10 + 32 + 904010 32 90OtherHow 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.
Conveyor or transmission belts or belting of vulcanised rubber.
Endless transmission belts of trapezoidal cross- section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm. Between the heading and this item the tariff also prints the line “Transmission belts or belting”.
Other. 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
One entry of the GST rate notification names this code: Notification No. 9/2025-Integrated Tax (Rate), Schedule II (18%), S. No. 136, “Conveyor or transmission belts or belting, of vulcanised rubber”, effective from 22 September 2025. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule II (9%), same S. No.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Schedule II, S. No. 136Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 4010 | Conveyor or transmission belts or belting, of vulcanised rubber | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
40103290 is covered by the highlighted entry. The 18% IGST rate corresponds to CGST 9% + SGST/UTGST 9% on supplies within a State.
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, 4010, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 401032, goes on B2B tax invoices.
Many businesses show the full 40103290, the tariff item itself.
Rate history
18% IGST · 9% CGST + 9% SGST/UTGST
Notification No. 9/2025-Integrated Tax (Rate), Schedule II (18%), S. No. 136: “Conveyor or transmission belts or belting, of vulcanised rubber”. Central Tax: Notification No. 9/2025-Central Tax (Rate), Schedule II (9%), same S. No. Notification 9/2025 superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017.
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 4010, conveyor or transmission belts or belting of vulcanised rubber. The codes below sit closest to 40103290 in the Customs Tariff of India: the other tariff items under heading 4010. 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.
40103210Tariff item 4010 32 1040103590Tariff item 4010 35 9040103919Tariff item 4010 39 1940103999Tariff item 4010 39 9940101290Tariff item 4010 12 9040103190Tariff item 4010 31 9040103290, this page's code, is tariff item 4010 32 90 under the same heading. One of the codes listed shares its sub-heading, 4010 32.
Questions
18% IGST, made up of 9% CGST and 9% SGST/UTGST, from 22 September 2025. The entry is Notification No. 9/2025-Integrated Tax (Rate), Schedule II (18%), S. No. 136: “Conveyor or transmission belts or belting, of vulcanised rubber”. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule II (9%), same S. No.
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 4010 or 401032; many businesses use the full 40103290.
Tariff item 4010 32 90 of the Customs Tariff of India, First Schedule: “Other”, under sub-heading 4010 32 (“Endless transmission belts of trapezoidal cross- section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm”), the line “Transmission belts or belting”, heading 4010 (“Conveyor or transmission belts or belting of vulcanised rubber”), 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.
Not sure where your product sits, or spotted a mismatch? Use the WhatsApp button on this page and tell us which product you are looking at.