Chapter 40 of the GST framework covers Rubber And Articles Thereof, and HSN Code 40141010 specifically identifies Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Sheath Contraceptives : Rubber Contraceptives, Male (Condoms) for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Sheath Contraceptives : Rubber Contraceptives, Male (Condoms). Tax rates applicable include CGST at Nil, SGST/UTGST at Nil, and IGST at Nil for interstate movements. The standard unit of measurement is N.a.

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 40141010

The tax structure for Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Sheath Contraceptives : Rubber Contraceptives, Male (Condoms) under HSN Code 40141010 follows a dual taxation model. CGST is levied at Nil and SGST/UTGST at Nil for intrastate sales. Interstate transactions attract IGST at Nil. All invoices must record quantities in N.a as the standard measurement for goods under Chapter 40 – Rubber And Articles Thereof.

Who Should Use HSN Code 40141010?

All businesses supplying Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Sheath Contraceptives : Rubber Contraceptives, Male (Condoms) are obligated to use HSN 40141010 on tax invoices. From producers to retailers within Rubber And Articles Thereof, Chapter 40 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.

Business Registration Requirements

Entering the Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Sheath Contraceptives : Rubber Contraceptives, Male (Condoms) market requires essential registrations. GST registration enables legal tax collection on HSN 40141010 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

Proper use of HSN Code 40141010 for Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Sheath Contraceptives : Rubber Contraceptives, Male (Condoms) streamlines audit processes and supports valid credit claims. Stay updated on Nil, Nil, and Nil rates for Chapter 40 – Rubber And Articles Thereof through government circulars to ensure uninterrupted compliance.

Frequently Asked Questions (FAQs)

What is the unit of measurement for HSN 40141010?

The standard unit of measurement for Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Sheath Contraceptives : Rubber Contraceptives, Male (Condoms) under HSN Code 40141010 is N.a. All invoices and GST returns must reflect quantities using this measurement standard.

Is HSN Code 40141010 mandatory for small businesses?

Yes, businesses dealing in Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Sheath Contraceptives : Rubber Contraceptives, Male (Condoms) must use HSN 40141010 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.

What happens if I use wrong HSN code for Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Sheath Contraceptives : Rubber Contraceptives, Male (Condoms)?

Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 40141010 for Rubber And Articles Thereof goods before invoicing.

Do I need AD Code registration for exporting Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Sheath Contraceptives : Rubber Contraceptives, Male (Condoms)?

Yes, AD Code registration is required for exporters dealing in Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Sheath Contraceptives : Rubber Contraceptives, Male (Condoms) under Rubber And Articles Thereof. This registration links your bank account to process foreign currency payments from overseas buyers.

More HSN codes from Chapter 40

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