HSN Code 40141010
Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber - sheath contraceptives : rubber contraceptives, male (condoms)
Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber - sheath contraceptives : rubber contraceptives, male (condoms)
When does this rate apply?
Use this HSN Code on tax invoices when supplying Hygienic or pharmaceutical articles (including teats), of vulcanised rubber othe. 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.