HSN code · Customs Tariff of India · GST rate
40169100 is the 8-digit HSN code for “Other articles of vulcanised rubber other than hard rubber: Other: Floor coverings and mats”: tariff item 4016 91 00 under heading 4016 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5%, 18% or nil. Search a code or product below, or copy the code for your invoice.
This code
Chapter 40Heading 4016Sub-heading 4016 91Tariff item 4016 91 00
Other articles of vulcanised rubber other than hard rubber: Other: Floor coverings and mats
Tariff item 4016 91 00 · Heading 4016 · Chapter 40, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
401691008 digits: 40 + 16 + 91 + 004016 91 00Floor coverings and matsHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 40 covers rubber and articles thereof. It sits in Section VII, plastics and articles thereof, rubber and articles thereof.
Other articles of vulcanised rubber other than hard rubber.
4016 91 is the 6-digit level of this tariff item. Between the heading and the item the Customs Tariff prints the line “Other”.
Floor coverings and mats. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
3 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or nil. No single rate is stated for 40169100 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 4016 (this code's heading) | |||
| Schedule I, S. No. 276Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 4016 | Rubber bands | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Schedule II, S. No. 142Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 4016 | Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands] | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
| S. No. 121Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 4016 | Erasers | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos. Exemptions: Notification No. 10/2025-Central Tax (Rate).
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 4016, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 401691, goes on B2B tax invoices.
Many businesses show the full 40169100, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017; exemptions under Notification No. 10/2025. The 3 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 4016, other articles of vulcanised rubber other than hard rubber. The codes below sit closest to 40169100 in the Customs Tariff of India: the other tariff items under heading 4016. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
40169200Tariff item 4016 92 0040169310Tariff item 4016 93 1040169320Tariff item 4016 93 2040169330Tariff item 4016 93 3040169340Tariff item 4016 93 4040169350Tariff item 4016 93 5040169360Tariff item 4016 93 6040169390Tariff item 4016 93 9040169100, this page's code, is tariff item 4016 91 00 under the same heading.
Questions
It depends on the goods: 3 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or nil: Schedule I, S. No. 276 (5%); Schedule II, S. No. 142 (18%); Notification 10/2025-Integrated Tax (Rate), S. No. 121 (nil). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 4016 or 401691; many businesses use the full 40169100.
Tariff item 4016 91 00 of the Customs Tariff of India, First Schedule: “Floor coverings and mats”, under the line “Other”, heading 4016 (“Other articles of vulcanised rubber other than hard rubber”), in chapter 40 (rubber and articles thereof), Section VII (plastics and articles thereof, rubber and articles thereof). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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