HSN Code 40040000
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
HSN40040000
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
When does this rate apply?
Use this HSN Code on tax invoices when supplying Waste, parings and scrap of rubber (other than hard rubber) and powders and gran. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.
Frequently asked questions
What is HSN Code 40040000?
HSN Code 40040000 is the official Harmonized System of Nomenclature code for Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 40040000?
HSN Code 40040000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 40040000 belong to?
HSN Code 40040000 falls under Chapter 40 -- Rubber and articles thereof of the GST tariff.