Chapter 40 of the GST framework covers Rubber And Articles Thereof, and HSN Code 40149010 specifically identifies Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Hot Water Bottles 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 - Other : Hot Water Bottles. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% 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 40149010
For Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Hot Water Bottles classified under HSN Code 40149010, tax computation follows GST principles. CGST at 9.00% plus SGST/UTGST at 9.00% covers intrastate sales. IGST at 18.00% applies to interstate transactions. kg. is the prescribed measurement for Rubber And Articles Thereof under Chapter 40.
Who Should Use HSN Code 40149010?
All businesses supplying Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Hot Water Bottles are obligated to use HSN 40149010 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 - Other : Hot Water Bottles market requires essential registrations. GST registration enables legal tax collection on HSN 40149010 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
Accurate application of HSN Code 40149010 for Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Hot Water Bottles enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 40 – Rubber And Articles Thereof should monitor rate updates (9.00%, 9.00%, 18.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
HSN Code 40149010 is used to classify Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Hot Water Bottles under Chapter 40 – Rubber And Articles Thereof for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Hot Water Bottles, CGST applies at 9.00% and SGST/UTGST at 9.00% for intrastate supplies. Interstate transactions are taxed under IGST at 18.00%.
Yes, GST registration is mandatory for businesses dealing in Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Hot Water Bottles under HSN 40149010. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Rubber And Articles Thereof, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.