Chapter 40 of the GST framework covers Rubber And Articles Thereof, and HSN Code 40159010 specifically identifies Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber - Other : Rubber Apron for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber - Other : Rubber Apron. 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 pa..
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 40159010
The taxation of Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber - Other : Rubber Apron under HSN Code 40159010 depends on supply location. Intrastate transactions require CGST at 9.00% and SGST/UTGST at 9.00%. Interstate supplies are charged IGST at 18.00%. Invoices should consistently use pa. for Rubber And Articles Thereof goods under Chapter 40.
Who Should Use HSN Code 40159010?
Every entity transacting in Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber - Other : Rubber Apron must quote HSN Code 40159010 on invoices. This includes traders, distributors, and e-commerce sellers operating under Rubber And Articles Thereof. Chapter 40 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Looking to deal in Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber - Other : Rubber Apron? GST registration is your first compliance requirement for HSN 40159010 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
Using HSN Code 40159010 accurately for Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber - Other : Rubber Apron avoids compliance issues and facilitates credit claims. Monitor changes to 9.00%, 9.00%, and 18.00% rates for Chapter 40 – Rubber And Articles Thereof to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 40159010 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 40159010 for accurate classification of Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber - Other : Rubber Apron.
Can I claim input tax credit on Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber - Other : Rubber Apron purchases?
Yes, registered businesses can claim input tax credit on Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber - Other : Rubber Apron purchases made under HSN 40159010. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.
What is the difference between CGST and IGST for HSN 40159010?
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber - Other : Rubber Apron is sold within the same state. IGST at 18.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber - Other : Rubber Apron domestically?
No, Import Export Code is only required if you plan to import or export Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber - Other : Rubber Apron internationally. For domestic trade within Rubber And Articles Thereof, GST registration is sufficient.
