Chapter 40 of the GST framework covers Rubber And Articles Thereof, and HSN Code 40149090 specifically identifies Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Other 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 : Other. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 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 40149090

Goods classified as Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Other under HSN 40149090 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect kg. as the measurement standard for Chapter 40 – Rubber And Articles Thereof products.

Who Should Use HSN Code 40149090?

All businesses supplying Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Other are obligated to use HSN 40149090 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

Commencing trade in Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Other? Secure GST registration to handle taxes on HSN 40149090 classified goods. Businesses with international operations in Rubber And Articles Thereof need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.

Why Correct Classification Matters

Proper use of HSN Code 40149090 for Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Other streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 40 – Rubber And Articles Thereof through government circulars to ensure uninterrupted compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 40149090 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 40149090 for accurate classification of Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Other.

Can I claim input tax credit on Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Other purchases?

Yes, registered businesses can claim input tax credit on Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Other purchases made under HSN 40149090. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.

What is the difference between CGST and IGST for HSN 40149090?

CGST at 0.09 plus SGST/UTGST at 0.09 applies when Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Other is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Other domestically?

No, Import Export Code is only required if you plan to import or export Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber - Other : Other internationally. For domestic trade within Rubber And Articles Thereof, GST registration is sufficient.

More HSN codes from Chapter 40

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