Chapter 40 of the GST framework covers Rubber And Articles Thereof, and HSN Code 40119000 specifically identifies Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Other. Tax rates applicable include CGST at 14.00%, SGST/UTGST at 14.00%, and IGST at 28.00% for interstate movements. The standard unit of measurement is u.
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 40119000
Goods classified as Other under HSN 40119000 are taxed based on transaction type. Local sales attract CGST at 14.00% plus SGST/UTGST at 14.00%. For supplies crossing state boundaries, IGST at 28.00% applies. Documentation must reflect u as the measurement standard for Chapter 40 – Rubber And Articles Thereof products.
Who Should Use HSN Code 40119000?
Traders, manufacturers, and importers of Other are required to mention HSN Code 40119000 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
Looking to deal in Other? GST registration is your first compliance requirement for HSN 40119000 goods. International traders in Rubber And Articles Thereof products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Correct HSN Code 40119000 application for Other ensures smooth input credit utilization and assessment processes. Track 14.00%, 14.00%, and 28.00% rate changes for Chapter 40 – Rubber And Articles Thereof through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 40119000 should I mention on invoices?
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 40119000 for accurate classification of Other.
Can I claim input tax credit on Other purchases?
Yes, registered businesses can claim input tax credit on Other purchases made under HSN 40119000. Ensure your supplier mentions correct HSN code and GST rates (14.00%, 14.00%) on the invoice.
What is the difference between CGST and IGST for HSN 40119000?
CGST at 14.00% plus SGST/UTGST at 14.00% applies when Other is sold within the same state. IGST at 28.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Other domestically?
No, Import Export Code is only required if you plan to import or export Other internationally. For domestic trade within Rubber And Articles Thereof, GST registration is sufficient.
