Chapter 40 of the GST framework covers Rubber And Articles Thereof, and HSN Code 40169590 specifically identifies Other Articles Of Vulcanised Rubber Other Than Hard Rubber - Other : Other Inflatable Articles : Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Other Articles Of Vulcanised Rubber Other Than Hard Rubber - Other : Other Inflatable Articles : 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 40169590
The tax structure for Other Articles Of Vulcanised Rubber Other Than Hard Rubber - Other : Other Inflatable Articles : Other under HSN Code 40169590 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 40 – Rubber And Articles Thereof.
Who Should Use HSN Code 40169590?
Manufacturers, wholesalers, retailers, and exporters dealing in Other Articles Of Vulcanised Rubber Other Than Hard Rubber - Other : Other Inflatable Articles : Other are required to mention HSN 40169590 on all tax documents. This classification under Rubber And Articles Thereof applies to businesses of all sizes operating within Chapter 40. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Planning to trade in Other Articles Of Vulcanised Rubber Other Than Hard Rubber - Other : Other Inflatable Articles : Other? Complete GST registration to legally collect taxes on goods under HSN 40169590. Businesses importing or exporting Rubber And Articles Thereof products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate HSN Code 40169590 usage for Other Articles Of Vulcanised Rubber Other Than Hard Rubber - Other : Other Inflatable Articles : Other simplifies reconciliation and protects against penalties. Keep current with 0.09, 0.09, and 0.18 updates for Chapter 40 – Rubber And Articles Thereof to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 40169590 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 40169590 for accurate classification of Other Articles Of Vulcanised Rubber Other Than Hard Rubber - Other : Other Inflatable Articles : Other.
Can I claim input tax credit on Other Articles Of Vulcanised Rubber Other Than Hard Rubber - Other : Other Inflatable Articles : Other purchases?
Yes, registered businesses can claim input tax credit on Other Articles Of Vulcanised Rubber Other Than Hard Rubber - Other : Other Inflatable Articles : Other purchases made under HSN 40169590. 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 40169590?
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Other Articles Of Vulcanised Rubber Other Than Hard Rubber - Other : Other Inflatable Articles : 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 Other Articles Of Vulcanised Rubber Other Than Hard Rubber - Other : Other Inflatable Articles : Other domestically?
No, Import Export Code is only required if you plan to import or export Other Articles Of Vulcanised Rubber Other Than Hard Rubber - Other : Other Inflatable Articles : Other internationally. For domestic trade within Rubber And Articles Thereof, GST registration is sufficient.
